26 CFR 1.664-1 - Charitable remainder trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

....664-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.664-1... taxable year beginning before January 1, 2007, in which it has unrelated business taxable income. For...

26 CFR 1.641(c)-1 - Electing small business trust.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Electing small business trust. 1.641(c)-1... small business trust. (a) In general. An electing small business trust (ESBT) within the meaning of... meaning of section 642(c)(1). The limitations of section 681, regarding unrelated business income, apply...

26 CFR 1.641(c)-1 - Electing small business trust.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Electing small business trust. 1.641(c)-1... small business trust. (a) In general. An electing small business trust (ESBT) within the meaning of... meaning of section 642(c)(1). The limitations of section 681, regarding unrelated business income, apply...

26 CFR 1.641(c)-1 - Electing small business trust.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Electing small business trust. 1.641(c)-1... small business trust. (a) In general. An electing small business trust (ESBT) within the meaning of... meaning of section 642(c)(1). The limitations of section 681, regarding unrelated business income, apply...

26 CFR 1.641(c)-1 - Electing small business trust.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Electing small business trust. 1.641(c)-1... small business trust. (a) In general. An electing small business trust (ESBT) within the meaning of... meaning of section 642(c)(1). The limitations of section 681, regarding unrelated business income, apply...

26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(d)-1 Basis of debt-financed property acquired in corporate... includible, on account of such distribution, in the gross income of the organization as unrelated debt...

26 CFR 1.514(a)-1 - Unrelated debt-financed income and deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt... property is not affected by the fact that the organization was exempt from taxation for prior taxable years... the organization was exempt from taxation for any such years. Similarly, the fact that only a portion...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... regarding, among other things, withholding responsibilities for income tax or FICA (social security) tax... the church; (2) compliance with income tax or FICA (social security) tax withholding responsibilities... exemption or for unrelated business income (for instance, assessments of social security or other employment...

UBIT Issues for Colleges and Universities.

ERIC Educational Resources Information Center

Roady, Celia

1997-01-01

College and university liability for unrelated business income tax (UBIT) is increasing as institutions embrace new income-producing possibilities, such as facility rentals, management contracts, affinity credit cards, exclusivity arrangements for sales on campus, and alumni travel programs. Common tax and legal issues related to these…

Tax Reform Act of 1986: implications and trends.

PubMed

Harris, R F

1988-10-01

The Tax Reform Act of 1986 contains several changes that substantially reduce economic flexibility for not-for-profit hospitals and healthcare systems. These changes, involving limited partnerships, investment tax credit, depreciation, and income deferral plans, among other items, carry several implications. Tax-motivated joint ventures will no longer be attractive to physician investors, donations to hospitals are expected to decline by up to 15 percent, and flexibility in attracting and retaining high-caliber employees is reduced. Efforts to reduce the federal budget deficit and renewed scrutiny of unrelated business income further jeopardize economic flexibility. Another threat is intensified Internal Revenue Service scrutiny of Form 990, which is filed by all not-for-profit organizations with $25,000 or more in annual gross receipts, and Form 990T, which is used to report unrelated business income. Measures to protect facilities' economic flexibility include careful return preparation, alternative recruitment tactics, objective opinions, refusal of high-risk deals, and outside appraisals.

26 CFR 1.448-1T - Limitation on the use of the cash receipts and disbursements method of accounting (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... business. Similarly, for purposes of this section, a corporation that is exempt from federal income taxes... activities that constitute an unrelated trade or business. Moreover, for purposes of determining whether a...) shall apply in the case of the trade or business of farming (as defined in paragraph (d)(2) of this...

New tax laws require slight shifts in hospitals' funding strategies.

PubMed

Bromberg, R S

1979-07-16

Recent tax laws that affect hospitals' deferred compensation plans, employment taxes, annuities, foundation grants, unrelated business income, and gifts of appreciated property will not seriously affect charitable giving to hospitals.

Strategies can enhance rural hospital viability.

PubMed

Hyatt, T K

1991-07-01

Although some rural hospitals struggle to remain financially viable, the Internal Revenue Service (IRS) often shows greater flexibility in interpreting regulations for tax-exempt hospitals in rural areas. To take advantage of this flexibility, rural facilities should understand issues affecting Federal tax-exempt status, such as private benefit, private inurement, and unrelated business income. A not-for-profit, rural healthcare facility well versed in tax-exempt regulations and their interpretations by the IRS can structure recruitment and retention programs, joint ventures, unrelated businesses, and even cooperative coalitions to enhance its financial well-being without endangering its tax exemption.

War of the Credit Cards.

ERIC Educational Resources Information Center

Nicklin, Julie L.

1993-01-01

Increasingly, colleges are offering affinity credit cards with attractive incentives as a marketing tool. Some in academe feel the trend may compromise educational objectives. Institutions may also face taxation on unrelated-business income generated through the cards. (MSE)

77 FR 64187 - Proposed Collection; Comment Request for Form 990-W

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-18

... 990-W AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... Form 990-W, Estimated Tax on Unrelated Business Taxable Income for Tax- Exempt Organizations. DATES.... ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6129, 1111...

The IRS Work Plan: IRS Official Identifies Hot Issues.

ERIC Educational Resources Information Center

Owens, Marcus

1993-01-01

A federal tax official specializing in tax-exempt organizations discusses the relatively new use of coordinated examination audits. Significant issues being raised as the use of such audits expands are examined, including employment tax, contractors, withholding on students, unrelated business income, bond financing, the audit process, corporate…

Tax Exempt Organizations and Commercially Sponsored Scientific Research.

ERIC Educational Resources Information Center

Kertz, Consuelo Lauda

1982-01-01

Several related tax issues important to both the commercial sponsors and tax-exempt recipients of research funding are addressed: what type of activity qualified as scientific research; how acceptance of commercial funding affects tax-exempt status; and when the receipt of such funding generates a liability for tax on unrelated business income.…

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

PubMed

Annis, R; Kistner, W G

1988-04-01

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

26 CFR 1.904-4T - Separate application of section 904 with respect to certain categories of income (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... domestic corporation. S is regularly engaged in the restaurant franchise business. P licenses trademarks... royalties S receives from the franchisees. Some of the franchisees are unrelated to S and P. Other franchisees are related to S or P and use the licensed property outside of S's country of incorporation. S...

26 CFR 1.199-5 - Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006...

Code of Federal Regulations, 2011 CFR

2011-04-01

... items of income, gain, loss, deduction, and credit equally. Both X and Y are engaged in a trade or...) 90 (2) Y determines its QPAI in the same general manner as X. However, because Y has other trade or..., unrelated United States corporations each of which is engaged in a trade or business, are partners in PRS, a...

26 CFR 1.513-5 - Certain bingo games not unrelated trade or business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Certain bingo games not unrelated trade or... Organizations § 1.513-5 Certain bingo games not unrelated trade or business. (a) In general. Under section 513(f... or business that consists of conducting bingo games (as defined in paragraph (d) of this section). (b...

26 CFR 1.513-5 - Certain bingo games not unrelated trade or business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Certain bingo games not unrelated trade or... Organizations § 1.513-5 Certain bingo games not unrelated trade or business. (a) In general. Under section 513(f... or business that consists of conducting bingo games (as defined in paragraph (d) of this section). (b...

26 CFR 1.513-5 - Certain bingo games not unrelated trade or business.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Certain bingo games not unrelated trade or... Organizations § 1.513-5 Certain bingo games not unrelated trade or business. (a) In general. Under section 513(f... or business that consists of conducting bingo games (as defined in paragraph (d) of this section). (b...

26 CFR 1.513-5 - Certain bingo games not unrelated trade or business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Certain bingo games not unrelated trade or... Organizations § 1.513-5 Certain bingo games not unrelated trade or business. (a) In general. Under section 513(f... or business that consists of conducting bingo games (as defined in paragraph (d) of this section). (b...

26 CFR 1.513-5 - Certain bingo games not unrelated trade or business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Certain bingo games not unrelated trade or... Organizations § 1.513-5 Certain bingo games not unrelated trade or business. (a) In general. Under section 513(f... or business that consists of conducting bingo games (as defined in paragraph (d) of this section). (b...

New Developments in Tax Exempt Institutions. Exempt Organizations Which Lend Securities Risk Imposition of Unrelated Business Tax

ERIC Educational Resources Information Center

Stern, Sue S.; Sullivan, Richard B.

1976-01-01

The practice by exempt organizations of lending securities to brokerage houses is becoming more common. The possibility is weighed that organizations may encounter unrelated business tax assessments if the practice is classified as a trade or business. The authors examine the concept of trade or business in other tax settings and explore the…

Petit bourgeois health care? The big small-business of private complementary medical practice.

PubMed

Andrews, Gavin J; Phillips, David R

2005-05-01

Although small business private complementary medicine (CAM) has grown to be a significant provider of health care in many Western societies, there has been relatively little research on the sector in business terms and on its wider socio-economic position and role. Using a combined questionnaire and interview survey, and the concept of small business petit bourgeoisie as a framework, this paper considers the character of therapists and their businesses in England and Wales. The findings suggest that typical of the core characteristics of both the petit bourgeoisie and therapists are the selling of goods with a considerable market viability, at the same time financial insecurity; the modest size of businesses; small amounts of direct employment generation and business owners undertaking everyday 'hands-on' work themselves. Certain of the therapists' and business characteristics depart from the stereotypical image of a small businesses class, such as the high incidence of part-time self-employment and incomes being supplemented often by unrelated waged employment. However, given the acknowledged diversity of the petit bourgeoisie between societies and over time, the framework is arguably appropriate in this context, and private CAM a latest guise. Indeed, just as the petit bourgeoisie have traditionally found market niches either neglected or rejected by bigger business, small business CAM has provided the forms of health care neglected and sometimes rejected by orthodox medicine.

26 CFR 1.513-1 - Definition of unrelated trade or business.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Definition of unrelated trade or business. 1.513... experimental dairy herd maintained for scientific purposes by a research organization described in section 501... 501(c)(3) has a theater auditorium which is specially designed and equipped for showing of educational...

26 CFR 1.513-1 - Definition of unrelated trade or business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Definition of unrelated trade or business. 1.513... experimental dairy herd maintained for scientific purposes by a research organization described in section 501... 501(c)(3) has a theater auditorium which is specially designed and equipped for showing of educational...

26 CFR 1.513-1 - Definition of unrelated trade or business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition of unrelated trade or business. 1.513... experimental dairy herd maintained for scientific purposes by a research organization described in section 501... 501(c)(3) has a theater auditorium which is specially designed and equipped for showing of educational...

75 FR 9101 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-01

... estimated income tax payments for qualified individuals with small business income for any taxable year... does not apply if the preceding taxable year was less than 12 months or if the taxpayer did not file a... preceding taxable year was income from a small business. (B) Income from a small business means income from...

Water pollution and income relationships: A seemingly unrelated partially linear analysis

NASA Astrophysics Data System (ADS)

Pandit, Mahesh; Paudel, Krishna P.

2016-10-01

We used a seemingly unrelated partially linear model (SUPLM) to address a potential correlation between pollutants (nitrogen, phosphorous, dissolved oxygen and mercury) in an environmental Kuznets curve study. Simulation studies show that the SUPLM performs well to address potential correlation among pollutants. We find that the relationship between income and pollution follows an inverted U-shaped curve for nitrogen and dissolved oxygen and a cubic shaped curve for mercury. Model specification tests suggest that a SUPLM is better specified compared to a parametric model to study the income-pollution relationship. Results suggest a need to continually assess policy effectiveness of pollution reduction as income increases.

Income inequality, poverty and crime across nations.

PubMed

Pare, Paul-Philippe; Felson, Richard

2014-09-01

We examine the relationship between income inequality, poverty, and different types of crime. Our results are consistent with recent research in showing that inequality is unrelated to homicide rates when poverty is controlled. In our multi-level analyses of the International Crime Victimization Survey we find that inequality is unrelated to assault, robbery, burglary, and theft when poverty is controlled. We argue that there are also theoretical reasons to doubt that the level of income inequality of a country affects the likelihood of criminal behaviour. © London School of Economics and Political Science 2014.

13 CFR 130.480 - Program income.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Program income. 130.480 Section 130.480 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS DEVELOPMENT CENTERS § 130.480 Program income. (a) Program income for recipient organizations or SBDC service providers...

78 FR 13221 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-27

... preceding taxable year does not apply if the preceding taxable year was less than 12 months or if the... calendar year 2008. The final regulations specify that the trade or business must be a bona fide trade or... taxable year was income from a small business. (B) Income from a small business means income from the...

26 CFR 1.513-2 - Definition of unrelated trade or business applicable to taxable years beginning before December...

Code of Federal Regulations, 2011 CFR

2011-04-01

... a commercial radio station or publishing house. A trade or business not otherwise related does not... rules respecting publishing businesses. For a special rule with respect to publishing businesses carried...

20 CFR 404.1086 - Community income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income. If community property laws apply to income that an individual derives from a trade or business (other than a trade or business carried on by a partnership), the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse...

26 CFR 1.61-3 - Gross income derived from business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 162 (c), (f), or (g) in the case of a business expense. The cost of goods sold should be... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Gross income derived from business. 1.61-3... Taxable Income § 1.61-3 Gross income derived from business. (a) In general. In a manufacturing...

26 CFR 1.105-3 - Payments unrelated to absence from work.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Payments unrelated to absence from work. 1.105-3... Payments unrelated to absence from work. Section 105(c) provides an exclusion from gross income with... absent from work. Loss of use or disfigurement shall be considered permanent when it may reasonably be...

University Research and Development Activities: The Federal Income Tax Consequences of Research Contracts, Research Subsidiaries and Joint Ventures.

ERIC Educational Resources Information Center

Kertz, Consuelo Lauda; Hasson, James K., Jr.

1986-01-01

Features of the federal income tax law applying to income received from commercially funded university-based scientific research and development activities are discussed, including: industry-sponsored research contracts, separately incorporated entities, partnerships and joint ventures, subsidiaries and unrelated income consequences of…

26 CFR 1.864-8T - Treatment of related person factoring income (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable Years Prior to December 30... sells paper products to customers, including X, an unrelated domestic corporation. As part of a sales... income described in paragraph (a)(1) of this section. (ii) Acquisition by nominee or pass-through entity...

20 CFR 404.447 - Evaluation of factors involved in substantial services test.

Code of Federal Regulations, 2010 CFR

2010-04-01

... business includes all the time spent by the individual in any activity, whether physical or mental, at the... business which cannot reasonably be considered unrelated to business activities is considered time devoted... significant reduction in the amount or importance of services rendered in the business tends to show that the...

13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a...

13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a...

13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a...

13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a...

75 FR 9141 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-01

... Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal... their required 2009 estimated income tax payments. The temporary regulations implement section 1212 of... Revenue Code (Code) to provide for reduced 2009 estimated income tax payments for certain qualified...

76 FR 32882 - New Markets Tax Credit Non-Real Estate Investments

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-07

... in non-real estate businesses in low-income communities. The regulations will affect taxpayers claiming the new markets tax credit and businesses in low-income communities relying on the program. This... credit program to facilitate and encourage investments in non-real estate businesses in low-income...

Identification of Workplace Dress by Low-Income Job Seekers

ERIC Educational Resources Information Center

Saiki, Diana

2013-01-01

The author examined how low-income job seekers participating in a workplace dress program identified traditional business and business casual dress. Seventy low-income job seekers identified clothing items as traditional business (e.g., suits, ties), similar to identifications made by professionals and image consultants in previous literature.…

26 CFR 1.514(f)-1 - Definition of business lease.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition of business lease. 1.514(f)-1 Section 1.514(f)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations...

26 CFR 1.514(g)-1 - Business lease indebtedness.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Business lease indebtedness. 1.514(g)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1 Business lease indebtedness. (a) Definition. The term business lease indebtedness means...

26 CFR 1.514(g)-1 - Business lease indebtedness.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Business lease indebtedness. 1.514(g)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1 Business lease indebtedness. (a) Definition. The term business lease indebtedness means...

26 CFR 1.514(g)-1 - Business lease indebtedness.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Business lease indebtedness. 1.514(g)-1 Section 1.514(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1...

26 CFR 1.514(g)-1 - Business lease indebtedness.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Business lease indebtedness. 1.514(g)-1 Section 1.514(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1...

26 CFR 1.1402(a)-8 - Community income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... management and control of such business despite the provision of any community property law vesting in the... individual. If any of the income derived by an individual from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such...

26 CFR 1.514(g)-1 - Business lease indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Business lease indebtedness. 1.514(g)-1 Section 1.514(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1...

26 CFR 1.514(f)-1 - Definition of business lease.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Definition of business lease. 1.514(f)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(f)-1 Definition of business lease. (a) In general. The term business lease means any lease...

26 CFR 1.514(f)-1 - Definition of business lease.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Definition of business lease. 1.514(f)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(f)-1 Definition of business lease. (a) In general. The term business lease means any lease...

26 CFR 1.514(f)-1 - Definition of business lease.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Definition of business lease. 1.514(f)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(f)-1 Definition of business lease. (a) In general. The term business lease means any lease...

26 CFR 1.455-2 - Scope of election under section 455.

Code of Federal Regulations, 2010 CFR

2010-04-01

... make a separate “within 12 months” election for each separate trade or business for which it has made... TAX (CONTINUED) INCOME TAXES Taxable Year for Which Items of Gross Income Included § 1.455-2 Scope of... respect to a trade or business, all prepaid subscription income from such trade or business shall be...

7 CFR 1900.152 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-01-01

... association or immediate working relationship. Business association. Business relationship between those with... relationship. Close personal association. Social relationship between unrelated residents of the same household... closing agents who, although they are not employees, have a special relationship to FmHA or its successor...

7 CFR 1900.152 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-01-01

... association or immediate working relationship. Business association. Business relationship between those with... relationship. Close personal association. Social relationship between unrelated residents of the same household... closing agents who, although they are not employees, have a special relationship to FmHA or its successor...

7 CFR 1900.152 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-01-01

... association or immediate working relationship. Business association. Business relationship between those with... relationship. Close personal association. Social relationship between unrelated residents of the same household... closing agents who, although they are not employees, have a special relationship to FmHA or its successor...

7 CFR 1900.152 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-01-01

... association or immediate working relationship. Business association. Business relationship between those with... relationship. Close personal association. Social relationship between unrelated residents of the same household... closing agents who, although they are not employees, have a special relationship to FmHA or its successor...

31 CFR 30.1 - Q-1: What definitions apply in this part?

Code of Federal Regulations, 2012 CFR

2012-07-01

... retains the right to terminate the customer relationship and may move or liquidate the assets or asset... businesses is the investment management of unrelated customer asset accounts, and TARP recipient provides... consists of the direct sale of a product or service to an unrelated customer, these sales occur frequently...

31 CFR 30.1 - Q-1: What definitions apply in this part?

Code of Federal Regulations, 2013 CFR

2013-07-01

... retains the right to terminate the customer relationship and may move or liquidate the assets or asset... businesses is the investment management of unrelated customer asset accounts, and TARP recipient provides... consists of the direct sale of a product or service to an unrelated customer, these sales occur frequently...

Perceptions of Business Teachers and Business Education Majors Regarding the Roles of Women

ERIC Educational Resources Information Center

Thomas, Edward G.

1975-01-01

Findings revealed that: (1) male and female and black and white business teachers differed on some perceptual factor scores; (2) teachers with low and high family incomes differed from those with medium family incomes on some perceptual scores; and (3) business teachers and business education majors differed on only one score. (BP)

13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Determining the Eligibility of A Small Business for Nmvc...

26 CFR 1.162-1 - Business expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Business expenses. 1.162-1 Section 1.162-1...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.162-1 Business expenses. (a) In general. Business expenses deductible from gross income include the ordinary and necessary...

26 CFR 1.170A-5 - Future interests in tangible personal property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... to a pooled income fund described in section 642(c)(5), which is maintained by a university. C... university, and creates an income interest in such painting for E for life. E is an individual not standing... contributed by D to the university. The trustee of the pooled income fund puts the painting to an unrelated...

Tobacco availability and point of sale marketing in demographically contrasting districts of Massachusetts.

PubMed

Laws, M Barton; Whitman, J; Bowser, D M; Krech, L

2002-06-01

To assess the prevalence and characteristics of tobacco sales and point-of-sale promotions and advertising in predominantly Latino business districts, and in comparison districts; and the economic importance of tobacco sales and marketing to Latino owned small businesses. Observational surveys of retail establishments and interviews with store managers. Demographically contrasting business districts of eastern Massachusetts. Percentage of businesses selling tobacco, numbers and characteristics of exterior and interior tobacco advertisements per store, merchant reports of promotional allowances received from tobacco distributors. The proportion of businesses selling tobacco, and hence having storefront tobacco advertising, is strongly negatively correlated with per capita income in the census tracts where businesses are located (Spearman's rho = -0.794, p = 0.006). Mentholated brands are marketed disproportionately in low income, urban communities. Latino merchants are highly dependent on tobacco sales, but would require relatively modest compensation to forego tobacco promotional allowances. Storefront tobacco advertising is far more prevalent in predominantly minority, low income communities than in non-minority, higher income communities, principally because of the differing mix of kinds of businesses in the two types of communities, and the greater prevalence of tobacco vendors in lower income neighbourhoods. Tobacco companies obtain this advertising at little cost.

26 CFR 1.864-3 - Rules for determining income effectively connected with U.S. business of nonresident aliens or...

Code of Federal Regulations, 2013 CFR

2013-04-01

... in determining whether income, gain, or loss shall be treated as effectively connected for a taxable... taxable year engaged in a trade or business in the United States, no income, gain, or loss shall be..., gain, or loss would have been treated as effectively connected with the conduct of a trade or business...

26 CFR 1.864-3 - Rules for determining income effectively connected with U.S. business of nonresident aliens or...

Code of Federal Regulations, 2011 CFR

2011-04-01

... in determining whether income, gain, or loss shall be treated as effectively connected for a taxable... taxable year engaged in a trade or business in the United States, no income, gain, or loss shall be..., gain, or loss would have been treated as effectively connected with the conduct of a trade or business...

26 CFR 1.864-3 - Rules for determining income effectively connected with U.S. business of nonresident aliens or...

Code of Federal Regulations, 2014 CFR

2014-04-01

... in determining whether income, gain, or loss shall be treated as effectively connected for a taxable... taxable year engaged in a trade or business in the United States, no income, gain, or loss shall be..., gain, or loss would have been treated as effectively connected with the conduct of a trade or business...

26 CFR 1.864-3 - Rules for determining income effectively connected with U.S. business of nonresident aliens or...

Code of Federal Regulations, 2012 CFR

2012-04-01

... in determining whether income, gain, or loss shall be treated as effectively connected for a taxable... taxable year engaged in a trade or business in the United States, no income, gain, or loss shall be..., gain, or loss would have been treated as effectively connected with the conduct of a trade or business...

26 CFR 1.141-9 - Unrelated or disproportionate use test.

Code of Federal Regulations, 2011 CFR

2011-04-01

... disproportionate private business use exceeds 5 percent of the proceeds of the issue. For this purpose, the private... used facility. (2) Use for the same purpose as government use. Use of a facility by a nongovernmental person for the same purpose as use by a governmental person is not treated as unrelated use if the...

26 CFR 1.141-9 - Unrelated or disproportionate use test.

Code of Federal Regulations, 2014 CFR

2014-04-01

... disproportionate private business use exceeds 5 percent of the proceeds of the issue. For this purpose, the private... used facility. (2) Use for the same purpose as government use. Use of a facility by a nongovernmental person for the same purpose as use by a governmental person is not treated as unrelated use if the...

26 CFR 1.141-9 - Unrelated or disproportionate use test.

Code of Federal Regulations, 2013 CFR

2013-04-01

... disproportionate private business use exceeds 5 percent of the proceeds of the issue. For this purpose, the private... used facility. (2) Use for the same purpose as government use. Use of a facility by a nongovernmental person for the same purpose as use by a governmental person is not treated as unrelated use if the...

26 CFR 1.141-9 - Unrelated or disproportionate use test.

Code of Federal Regulations, 2010 CFR

2010-04-01

... disproportionate private business use exceeds 5 percent of the proceeds of the issue. For this purpose, the private... used facility. (2) Use for the same purpose as government use. Use of a facility by a nongovernmental person for the same purpose as use by a governmental person is not treated as unrelated use if the...

26 CFR 1.141-9 - Unrelated or disproportionate use test.

Code of Federal Regulations, 2012 CFR

2012-04-01

... disproportionate private business use exceeds 5 percent of the proceeds of the issue. For this purpose, the private... used facility. (2) Use for the same purpose as government use. Use of a facility by a nongovernmental person for the same purpose as use by a governmental person is not treated as unrelated use if the...

26 CFR 1.537-3 - Business of the corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

26 CFR 1.537-3 - Business of the corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

26 CFR 1.537-3 - Business of the corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

26 CFR 1.537-3 - Business of the corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

26 CFR 1.537-3 - Business of the corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

26 CFR 1.641(c)-1 - Electing small business trust.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Electing small business trust. 1.641(c)-1...) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(c)-1 Electing small business trust. (a) In general. An electing small business trust (ESBT) within the meaning of section 1361...

Job Satisfaction among Married Working Women.

ERIC Educational Resources Information Center

Van Sell, Mary; And Others

1979-01-01

Evaluates work and nonwork variables in job satisfaction of married working women. Women's job satisfaction was found to be related to such variables as life satisfaction, age, and importance of job income but unrelated to race, educational level, occupational prestige, income level, and attitude toward women working. (Author/MT)

26 CFR 1.132-4 - Line of business limitation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Line of business limitation. 1.132-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.132-4 Line of business... offered for sale to customers in the ordinary course of the same line of business in which the employee...

26 CFR 1.132-4 - Line of business limitation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Line of business limitation. 1.132-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.132-4 Line of business... offered for sale to customers in the ordinary course of the same line of business in which the employee...

26 CFR 1.414(e)-1 - Definition of church plan.

Code of Federal Regulations, 2010 CFR

2010-04-01

... or more unrelated trades or businesses. (i) (A) A plan, other than a plan in existence on September 2... paragraphs (b) and (if applicable) (c) of this section. If at any time during its existence a plan is not a... become a church plan. (b) Unrelated businesses—(1) In general. A plan is not a church plan unless it is...

26 CFR 1.864-3 - Rules for determining income effectively connected with U.S. business of nonresident aliens or...

Code of Federal Regulations, 2010 CFR

2010-04-01

... determining whether income, gain, or loss shall be treated as effectively connected for a taxable year... trade or business in the United States, no income, gain, or loss shall be treated as effectively... rule prescribed by the preceding sentence shall apply even though the income, gain, or loss would have...

26 CFR 1.1402(c)-1 - Trade or business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Trade or business. 1.1402(c)-1 Section 1.1402(c... (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(c)-1 Trade or business. In order for an individual to have net earnings from self-employment, he must carry on a trade or business...

26 CFR 1.1402(c)-1 - Trade or business.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Trade or business. 1.1402(c)-1 Section 1.1402(c... (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(c)-1 Trade or business. In order for an individual to have net earnings from self-employment, he must carry on a trade or business...

26 CFR 1.1402(c)-1 - Trade or business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Trade or business. 1.1402(c)-1 Section 1.1402(c... (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(c)-1 Trade or business. In order for an individual to have net earnings from self-employment, he must carry on a trade or business, either as an...

26 CFR 1.1402(c)-1 - Trade or business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Trade or business. 1.1402(c)-1 Section 1.1402(c... (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(c)-1 Trade or business. In order for an individual to have net earnings from self-employment, he must carry on a trade or business...

26 CFR 1.1402(c)-1 - Trade or business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Trade or business. 1.1402(c)-1 Section 1.1402(c... (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(c)-1 Trade or business. In order for an individual to have net earnings from self-employment, he must carry on a trade or business...

Teaching about the Income Statement and Balance Sheet in a Beginning Business German Course.

ERIC Educational Resources Information Center

Rudolf, Uwe

A review of business German textbooks reveals that few give significant attention to accounting terminology. Both German majors and business majors enrolled in business German need to be introduced to the balance sheet and income statement. It is possible to devote one or two class sessions to accounting by limiting content to a minimal but solid…

26 CFR 1.537-2 - Grounds for accumulation of earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on... plant; (2) To acquire a business enterprise through purchasing stock or assets; (3) To provide for the... contract obligations incurred on issue; (4) To provide necessary working capital for the business, such as...

26 CFR 1.179-2 - Limitations on amount subject to section 179 election.

Code of Federal Regulations, 2010 CFR

2010-04-01

... trade or business and interest from working capital of the trade or business. Taxable income derived... aggregate amount of partnership items, deductions and losses are treated as negative income. Any limitation... aggregate amount of S corporation items, deductions and losses are treated as negative income. Any...

26 CFR 1.481-2 - Limitation on tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... sales were $32,000. Total deductible business expenses were $5,000. There were no receivables or... expenses 5,000 Business income 6,000 Personal exemption and itemized deductions 1,600 Taxable income 4,400... method of accounting by an electing small business corporation under subchapter S, chapter 1 of the Code...

26 CFR 1.1366-1 - Shareholder's share of items of an S corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... election to expense certain depreciable business expenses (section 179); medical, dental, etc., expenses... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1366-1... used in the trade or business and involuntary conversions), grouped by applicable holding periods, by...

13 CFR 108.1940 - Procedures for designation of additional Low-Income Geographic Areas

Code of Federal Regulations, 2010 CFR

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Procedures for designation of additional Low-Income Geographic Areas 108.1940 Section 108.1940 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Miscellaneous § 108.1940 Procedures...

26 CFR 1.681(a)-2 - Limitation on charitable contributions deduction of trusts with trade or business income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Limitation on charitable contributions deduction of trusts with trade or business income. 1.681(a)-2 Section 1.681(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous § 1.681(a)-2 Limitation on...

26 CFR 1.681(a)-2 - Limitation on charitable contributions deduction of trusts with trade or business income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Limitation on charitable contributions deduction of trusts with trade or business income. 1.681(a)-2 Section 1.681(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous § 1.681(a)-2 Limitation on...

26 CFR 1.681(a)-2 - Limitation on charitable contributions deduction of trusts with trade or business income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Limitation on charitable contributions deduction of trusts with trade or business income. 1.681(a)-2 Section 1.681(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Miscellaneous § 1.681(a)-2 Limitation on charitable...

26 CFR 1.274-6 - Expenditures deductible without regard to trade or business or other income producing activity.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Expenditures deductible without regard to trade or business or other income producing activity. 1.274-6 Section 1.274-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.274-6 Expenditures...

Increasing Access for Low-Income Students and Making Financial Education a Priority for Higher Education

ERIC Educational Resources Information Center

Kezar, Adrianna

2009-01-01

While widespread financial illiteracy and reduced opportunities for low-income students to participate in higher education may seem unrelated, both challenges can be addressed through Individual Development Accounts (IDAs), an existing but widely underutilized tool. IDAs have the potential both to increase access and retention of low-income…

26 CFR 1.937-3 - Income effectively connected with the conduct of a trade or business in a possession.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of a trade or business in a possession. 1.937-3 Section 1.937-3 Internal Revenue INTERNAL REVENUE... United States § 1.937-3 Income effectively connected with the conduct of a trade or business in a... effectively connected with the conduct of a trade or business within a particular possession (the relevant...

13 CFR 108.720 - Small Businesses that may be ineligible for financing.

Code of Federal Regulations, 2010 CFR

2010-01-01

... law, or inconsistent with free competitive enterprise. (g) Foreign investment—(1) General rule. You... a direct Financing to such Small Businesses would cause any of your investors to incur unrelated...). Your investment of funds in such corporation(s) will not constitute a violation of § 108.730(a). (c...

Vocational Interest Themes and Personality Traits in Relation to College Major Satisfaction of Business Students

ERIC Educational Resources Information Center

Logue, Christen T.; Lounsbury, John W.; Gupta, Arpana; Leong, Frederick T. L.

2007-01-01

Based on 164 undergraduate business majors, we examined the relationship between satisfaction with major and Holland's vocational interests and with the Big Five and narrow personality traits. Contrary to our hypothesis, enterprising scores were unrelated to major satisfaction. As hypothesized, using ipsative and normative scores, investigative,…

26 CFR 1.511-2 - Organizations subject to tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 1.511-2 - Organizations subject to tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

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

26 CFR 1.511-2 - Organizations subject to tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

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

26 CFR 1.863-3 - Allocation and apportionment of income from certain sales of inventory.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income from sources within and without the United States determined under the 50/50 method. Research and... Possession Purchase Sales—(A) Business activity method. Gross income from Possession Purchase Sales is... from Possession Purchase Sales computed under the business activity method, the amounts of expenses...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... close of the taxable year of the taxpayer conducting such trade or business, the sum of the aggregate... qualified active low-income community business (ii) Purchase of certain loans from CDEs (A) In general (B...) Example (3) Special rule for reserves (4) Qualified active low-income community business (i) In general (A...

Introducing the Circular Flow Diagram to Business Students

ERIC Educational Resources Information Center

Daraban, Bogdan

2010-01-01

The circular flow of income diagram is a simplified representation of the functioning of a free-market economic system. It illustrates how businesses interact with the other economic participants within the key macroeconomic markets that coordinate the flow of income through the national economy. Therefore, it can provide students of business with…

24 CFR 570.506 - Records to be maintained.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income persons, documentation for each assisted business shall include: (A) A copy of a written agreement containing: (1) A commitment by the business that it will make at least 51 percent of the jobs available to... and business to ensure that low and moderate income persons receive first consideration for those jobs...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... furnish or deliver a newspaper, magazine, or other periodical exists for such trade or business, but later... consent, elect to treat prepaid subscription income of a trade or business under section 455 for the first... subscription income from the trade or business for which the election is made. Such an election shall be made...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... furnish or deliver a newspaper, magazine, or other periodical exists for such trade or business, but later... consent, elect to treat prepaid subscription income of a trade or business under section 455 for the first... subscription income from the trade or business for which the election is made. Such an election shall be made...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... furnish or deliver a newspaper, magazine, or other periodical exists for such trade or business, but later... consent, elect to treat prepaid subscription income of a trade or business under section 455 for the first... subscription income from the trade or business for which the election is made. Such an election shall be made...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... furnish or deliver a newspaper, magazine, or other periodical exists for such trade or business, but later... consent, elect to treat prepaid subscription income of a trade or business under section 455 for the first... subscription income from the trade or business for which the election is made. Such an election shall be made...

26 CFR 1.34-1 - Special rule for owners of certain business entities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Special rule for owners of certain business entities. 1.34-1 Section 1.34-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.34-1 Special rule for owners of certain business entities...

20 CFR 416.1222 - How income-producing property essential to self-support is counted.

Code of Federal Regulations, 2010 CFR

2010-04-01

... used in a trade or business or nonbusiness income-producing activity, only the individual's equity in... is counted as a resource toward the allowable resource limit. Example 1. Sharon has a small business in her home making hand-woven rugs. The looms and other equipment used in the business have a current...

20 CFR 416.1222 - How income-producing property essential to self-support is counted.

Code of Federal Regulations, 2011 CFR

2011-04-01

... used in a trade or business or nonbusiness income-producing activity, only the individual's equity in... is counted as a resource toward the allowable resource limit. Example 1. Sharon has a small business in her home making hand-woven rugs. The looms and other equipment used in the business have a current...

23 CFR 750.709 - On-property or on-premise advertising.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., it shall be considered the business of outdoor advertising and not an on-property sign. (c) A sale or lease sign which also advertises any product or service not conducted upon and unrelated to the business... 23 Highways 1 2010-04-01 2010-04-01 false On-property or on-premise advertising. 750.709 Section...

The Business Agenda for School Reform: A Parallel Universe

ERIC Educational Resources Information Center

Gelberg, Denise

2007-01-01

Criticism of the public schools has been unrelenting since "A Nation at Risk" was published in 1983. From that pivotal moment to the present the business community has played a crucial role in setting the parameters of the critique of the schools and shaping the reform agendas that have been proposed and implemented. However, this author has found…

13 CFR 307.14 - Revolving Loan Fund semi-annual report and Income and Expense Statement.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Revolving Loan Fund semi-annual report and Income and Expense Statement. 307.14 Section 307.14 Business Credit and Assistance ECONOMIC... RLF Plan to ensure effective use of the RLF as a strategic financing tool. (c) RLF Income and Expense...

26 CFR 1.414(c)-1 - Commonly controlled trades or businesses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Commonly controlled trades or businesses. 1.414(c)-1 Section 1.414(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(c)-1 Commonly controlled trades or businesses. For...

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...

26 CFR 1.456-6 - Time and manner of making election.

Code of Federal Regulations, 2010 CFR

2010-04-01

... method of accounting used for prepaid dues income in the trade or business during the first taxable year... business in the first taxable year for which the election is effective and the amount of such income to be... received in the trade or business in— (a) The taxable year preceding the first taxable year for which the...

26 CFR 1.894-1 - Income affected by treaty.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the interest payment of $25 to FB, a Country Y unrelated foreign bank, on a loan from FB to A. (ii.... With respect to the payment from A to FB, paragraph (d)(2)(ii)(B) of this section will not apply because, although A is related to S, the payor of the dividend income it received, A is not related to FB...

26 CFR 1.894-1 - Income affected by treaty.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the interest payment of $25 to FB, a Country Y unrelated foreign bank, on a loan from FB to A. (ii.... With respect to the payment from A to FB, paragraph (d)(2)(ii)(B) of this section will not apply because, although A is related to S, the payor of the dividend income it received, A is not related to FB...

An Analysis of the President’s Budgetary Proposals for Fiscal Year 1979

DTIC Science & Technology

1978-01-28

1.1 billion in reforms, for a net corporate income tax reduction of $5.1 billion. These reductions are in addition to the $8.3 billion reduction that...treatment of capital gains and income from unemployment insurance benefits. The cuts in business taxes would include: o reducing the maximum corporate income tax rate...impact on business investment per dollar than the change in the corporate income tax rate. In addition, tax cuts that lower costs—such as the proposed

26 CFR 1.6072-1 - Time for filing returns of individuals, estates, and trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... following the close of the 12-month period which began with the first day of the decedent's taxable year... trusts, and foreign trusts having an office or place of business in the United States (including unrelated business tax returns of such trusts referred to in section 511(b)(2)) shall be filed on or before...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.37-3 - Credit for individuals under age 65 who have public retirement system income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... trade or business if capital is not a material income-producing factor in that trade or business; or (ii) Thirty percent of the taxpayer's share of the net profits from the trade or business if capital is a... receives social security payments totalling $1,400. During 1978 W, who is 63 years old, earns $1,600 and...

26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

Code of Federal Regulations, 2010 CFR

2010-04-01

... paragraph (b)(2): Example 1. (i) Facts. Entity E is a business organization formed under the laws of country... under the U.S.-Y treaty only. Example 3. (i) Facts. E is a business organization formed under the laws... connected with the conduct of a trade or business in the United States. (2) Income to which special rules...

26 CFR 1.355-3 - Active conduct of a trade or business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Active conduct of a trade or business. 1.355-3 Section 1.355-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Shareholders and Security Holders § 1.355-3 Active conduct of a trade or business. (a) Genera...

26 CFR 1.355-3 - Active conduct of a trade or business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Active conduct of a trade or business. 1.355-3 Section 1.355-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects on Shareholders and Security Holders § 1.355-3 Active conduct of a trade or business. (a) Genera...

26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...

26 CFR 1.37-3 - Credit for individuals under age 65 who have public retirement system income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... trade or business if capital is not a material income-producing factor in that trade or business; or (ii) Thirty percent of the taxpayer's share of the net profits from the trade or business if capital is a... receives social security payments totalling $1,400. During 1978 W, who is 63 years old, earns $1,600 and...

26 CFR 1.414(c)-2 - Two or more trades or businesses under common control.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Two or more trades or businesses under common control. 1.414(c)-2 Section 1.414(c)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(c)-2 Two or more trades or businesses...

26 CFR 1.501(c)(6)-1 - Business leagues, chambers of commerce, real estate boards, and boards of trade.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Business leagues, chambers of commerce, real estate boards, and boards of trade. 1.501(c)(6)-1 Section 1.501(c)(6)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(c)(6)-1 Business...

12 CFR 563f.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... the median family income is less than 100 percent of the area median income. (j) Management official...) A person whose management functions relate exclusively to the business of retail merchandising or manufacturing; (ii) A person whose management functions relate principally to the business outside the United...

Health care joint ventures between tax-exempt organizations and for-profit entities.

PubMed

Sanders, Michael I

2005-01-01

Health care exempt organizations have many options regarding their structure and affiliations with for-profit entities. As long as any joint ventures are carefully structured and the nonprofit retains control over the exempt health care activities, the Internal Revenue Service should not question the structure. However, as outlined above, if the for-profit entity effectively gains control over the activities of the venture, the structure is not likely to be upheld by the IRS or the courts, and either the exempt status of the nonprofit will be denied or revoked, or health care income will be subject to the unrelated business income tax. In summary, the health care industry has been severely impacted by many economic forces, including uncertainty in the area of joint ventures between nonprofits and for-profit health care systems. The uncertainty as to whether the joint venture would negatively impact the nonprofit's tax-exempt status undoubtedly caused many nonprofits to form for-profit subsidiaries and otherwise expanded operations in a for-profit marketplace. Fortunately, with the guidance that is currently available in the form of Revenue Ruling 98-15, Redlands, St. David's, and now Revenue Ruling 2004-51, health care institutions can move forward with properly structured joint ventures with greater confidence that the joint venture will not endanger the tax-exempt status of the nonprofit.

Income Tax. Teacher Edition. Farm Business Management Series.

ERIC Educational Resources Information Center

Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

This curriculum guide for the Oklahoma Farm Business Management Program contains four instructional units that provide students with the necessary knowledge to complete an accurate income tax return. Each unit of instruction includes some or all of these components: performance objectives, suggested activities for the instructor, information…

A guide to organizing joint ventures with physicians.

PubMed

Peters, G R

1986-12-01

Catholic health care facilities must consider the business and legal risks, canon law, and other constraints when planning a joint venture with physicians. Participants should first establish goals and compatibility, then determine the venture's type (property, service), form ("true," lease, contract), and structure (corporation, partnership, joint property ownership, trust). The administrator must decide whether the facility will participate directly in the venture or form a separate organization. Participants must determine their relationships with the venture, choosing among many options. The administrator should consider whether a venture raises any canon law issues, especially regarding ecclesiastical and secular assets, approval by the local bishop or Holy See, and need for consultation. Other pertinent legal issues include: Fraud and abuse. The venture should not appear as compensation to induce referrals. Physician referrals. Many states prohibit or restrict referrals by physician participants. Antitrust law. Participants may be liable for actions constituting on antitrust violation. Securities low. Organizers must clarify Securities and Exchange Commission registration exemptions and observe state "blue sky" laws. Tax issues. Catholic health care facilities must consider such factors as tax-exempt status, unrelated business income, taxable subsidiaries, and public charity status. Other considerations include tax ramifications for physicians; tax shelter registration; certificate of need (CON), licensing, and building standards; effects on reimbursement and pension plans; organizational and bond documents; corporate medical practice and fee-splitting questions; and labor and contractual issues.

26 CFR 1.455-1 - Treatment of prepaid subscription income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... business in connection with which prepaid subscription income is received, to include such income in gross income for the taxable years during which a liability exists to furnish or deliver a newspaper, magazine...

26 CFR 1.455-1 - Treatment of prepaid subscription income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... business in connection with which prepaid subscription income is received, to include such income in gross income for the taxable years during which a liability exists to furnish or deliver a newspaper, magazine...

26 CFR 1.455-1 - Treatment of prepaid subscription income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... business in connection with which prepaid subscription income is received, to include such income in gross income for the taxable years during which a liability exists to furnish or deliver a newspaper, magazine...

26 CFR 1.455-1 - Treatment of prepaid subscription income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... business in connection with which prepaid subscription income is received, to include such income in gross income for the taxable years during which a liability exists to furnish or deliver a newspaper, magazine...

A Comparison of Attitudes in Dual-Career Air Force Families.

DTIC Science & Technology

1980-09-01

an increase in the number of two-career families . Since 1976 two-income families have outnumbered single-income families (Figure 1), and businesses ...34 structure perpetuates this theme: that of only one career per family , with family life revolving around the husband’s business activities. Practical reasons...34Hardships That Blue-Collar Women Face," Business Week, August 14, 1978, pp. 88-90. Haygbe, Howard. " Families and the Rise of Working Wives-- An

Camouflage: The Experiences of Low-Income Business College Students

ERIC Educational Resources Information Center

Ponton de Dutton, Scarlett

2011-01-01

This qualitative study shares the complex stories of two low-income business students who attend a flagship, public university as out-of-state students with the purpose of understanding, describing, giving voice to, and discovering insight from their experiences. Throughout U.S. Higher Education history, there is a pattern of limited participation…

26 CFR 1.414(r)-3 - Separate line of business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Separate line of business. 1.414(r)-3 Section 1.414(r)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-3 Separate...

26 CFR 1.414(r)-3 - Separate line of business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Separate line of business. 1.414(r)-3 Section 1.414(r)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-3 Separate...

26 CFR 1.414(r)-3 - Separate line of business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Separate line of business. 1.414(r)-3 Section 1.414(r)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-3 Separate...

26 CFR 1.414(r)-3 - Separate line of business.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Separate line of business. 1.414(r)-3 Section 1.414(r)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-3 Separate...

U.S. Taxation of Business: Relevance of the European Experience. German Studies Notes.

ERIC Educational Resources Information Center

McLure, Charles E., Jr.

American and European business taxation policies are compared in this booklet. Topics discussed in the paper include effects of the corporation income tax, integration of income taxation, and the value added tax. Two major differences between the American and European systems are noted. First, European countries derive substantial portions of…

Commercial and Corporate Activities of New University Business Schools: A Critical Review

ERIC Educational Resources Information Center

Prince, Christopher; Beaver, Graham

2004-01-01

Commercial and corporate activities and the income they generate are of increasing importance to all UK higher education institutions. For new or modern university business schools in particular, the falling unit of resource attaching to undergraduate student teaching income and the virtual disappearance of research revenues as a result of the…

76 FR 73022 - Agency Information Collection (Report of Income From Property or Business): Activity Under OMB...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-28

... of Income From Property or Business): Activity Under OMB Review AGENCY: Veterans Benefits... to the Office of Management and Budget (OMB) for review and comment. The PRA submission describes the... INFORMATION CONTACT: Denise McLamb, Enterprise Records Service (005R1B), Department of Veterans Affairs, 810...

29 CFR 779.211 - Status of activities which are not “related.”

Code of Federal Regulations, 2012 CFR

2012-07-01

... retail grocery stores and also engages in an unrelated business of constructing homes, one “enterprise... grocery stores and any activities related to them, and home construction activities will constitute a...

29 CFR 779.211 - Status of activities which are not “related.”

Code of Federal Regulations, 2013 CFR

2013-07-01

... retail grocery stores and also engages in an unrelated business of constructing homes, one “enterprise... grocery stores and any activities related to them, and home construction activities will constitute a...

29 CFR 779.211 - Status of activities which are not “related.”

Code of Federal Regulations, 2010 CFR

2010-07-01

... retail grocery stores and also engages in an unrelated business of constructing homes, one “enterprise... grocery stores and any activities related to them, and home construction activities will constitute a...

29 CFR 779.211 - Status of activities which are not “related.”

Code of Federal Regulations, 2014 CFR

2014-07-01

... retail grocery stores and also engages in an unrelated business of constructing homes, one “enterprise... grocery stores and any activities related to them, and home construction activities will constitute a...

29 CFR 779.211 - Status of activities which are not “related.”

Code of Federal Regulations, 2011 CFR

2011-07-01

... retail grocery stores and also engages in an unrelated business of constructing homes, one “enterprise... grocery stores and any activities related to them, and home construction activities will constitute a...

26 CFR 1.513-1 - Definition of unrelated trade or business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... endeavors. For example, the publication of advertising in programs for sports events or music or drama... films in connection with its program of public education in the arts and sciences. The theater is a...

Analysis of cattle breeder’s income in South Kualuh sub-district of Labuhan Batu Utara Regency

NASA Astrophysics Data System (ADS)

Hasnudi; Berutu, I. S.; Daulay, A. H.; Ginting, N.; Sembiring, I.

2018-02-01

Beef cattle breeding is a business of the majority people in South Kualuh Subdistrict among others business. Therefore it is necessary to know the people income of beef cattle farms in the district. This research was conducted in South Kualuh Subdistrict of Labuhan Batu Utara Regency of North Sumatera Province from October to December 2016. This research used survey method with family respondent unit that raising beef cattle. The sample was obtained through Proportional Stratified Random Sampling method and obtained by 97 farmers such as, from Tanjung Pasir village, 64 respondents, Simangalam village was 24 respondents and Lobu Huala village was 9 respondents. Data was analysed by multiple linear regression analysis. The results showed that scale of business, education of farmers positively affect the income of beef cattle farms while the age, breeding experience and the number of family dependents negatively affect to the income of beef cattle farms.

Income Disparities Between Black and White Americans, Background Paper.

ERIC Educational Resources Information Center

Coleman, Sinclair; And Others

Substantial differences exist between the incomes of white and black Americans. These differences in income are a major aspect of inequality between blacks and whites. Improvements and declines in black income relative to white income have roughly paralleled expansions and contractions in the business cycle. Income differences are related to a…

The public health impact of economic fluctuations in a Latin American country: mortality and the business cycle in Colombia in the period 1980-2010.

PubMed

Arroyave, Ivan; Hessel, Philipp; Burdorf, Alex; Rodriguez-Garcia, Jesus; Cardona, Doris; Avendaño, Mauricio

2015-05-27

Studies in high-income countries suggest that mortality is related to economic cycles, but few studies have examined how fluctuations in the economy influence mortality in low- and middle-income countries. We exploit regional variations in gross domestic product per capita (GDPpc) over the period 1980-2010 in Colombia to examine how changes in economic output relate to adult mortality. Data on the number of annual deaths at ages 20 years and older (n = 3,506,600) from mortality registries, disaggregated by age groups, sex and region, were linked to population counts for the period 1980-2010. We used region fixed effect models to examine whether changes in regional GDPpc were associated with changes in mortality. We carried out separate analyses for the periods 1980-1995 and 2000-2010 as well as by sex, distinguishing three age groups: 20-44 (predominantly young working adults), 45-64 (middle aged working adults), and 65+ (senior, predominantly retired individuals). The association between regional economic conditions and mortality varied by period and age groups. From 1980 to 1995, increases in GDPpc were unrelated to mortality at ages 20 to 64, but they were associated with reductions in mortality for senior men. In contrast, from 2000 to 2010, changes in GDPpc were not associated with old age mortality, while an increase in GDPpc was associated with a decline in mortality at ages 20-44 years. Analyses restricted to regions with high registration coverage yielded similar albeit less precise estimates for most sub-groups. The relationship between business cycles and mortality varied by period and age in Colombia. Most notably, mortality shifted from being acyclical to being countercyclical for males aged 20-44, while it shifted from being countercyclical to being acyclical for males aged 65+.

Business intelligence and capacity planning: web-based solutions.

PubMed

James, Roger

2010-07-01

Income (activity) and expenditure (costs) form the basis of a modern hospital's 'business intelligence'. However, clinical engagement in business intelligence is patchy. This article describes the principles of business intelligence and outlines some recent developments using web-based applications.

Health-income inequality: the effects of the Icelandic economic collapse.

PubMed

Asgeirsdóttir, Tinna Laufey; Ragnarsdóttir, Dagný Osk

2014-07-25

Health-income inequality has been the focus of many studies. The relationship between economic conditions and health has also been widely studied. However, not much is known about how changes in aggregate economic conditions relate to health-income inequality. Nevertheless, such knowledge would have both scientific and practical value as substantial public expenditures are used to decrease such inequalities and opportunities to do so may differ over the business cycle. For this reason we examine the effect of the Icelandic economic collapse in 2008 on health-income inequality. The data used come from a health and lifestyle survey carried out by the Public Health Institute of Iceland in 2007 and 2009. A stratified random sample of 9,807 individuals 18-79 years old received questionnaires and a total of 42.1% answered in both years. As measures of health-income inequality, health-income concentration indices are calculated and decomposed into individual-level determinants. Self-assessed health is used as the health measure in the analyses, but three different measures of income are used: individual income, household income, and equivalized household income. In both years there is evidence of health-income inequality favoring the better off. However, changes are apparent between years. For males health-income inequality increases after the crisis while it remains fairly stable for females or slightly decreases. The decomposition analyses show that income itself and disability constitute the most substantial determinants of inequality. The largest increases in contributions between years for males come from being a student, having low education and being obese, as well as age and income but those changes are sensitive to the income measure used. Changes in health and income over the business cycle can differ across socioeconomic strata, resulting in cyclicality of income-related health distributions. As substantial fiscal expenditures go to limiting the relationship between income and health, the business-cycle effect on equality, which has up until now not received much attention, needs to be considered.

26 CFR 1.543-1 - Personal holding company income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... prevent evasion of taxes or clearly to reflect the income of any such organizations, trades, or businesses... 1.543-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.543-1 Personal holding company income. (a...

26 CFR 1.864-4 - U.S. source income effectively connected with U.S. business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... customers in the United States for the machine tools manufactured by that corporation. All negotiations with... the conduct of a business in the United States by M. Occasionally, during 1968 the customers in the... customers without routing the transactions through its branch office in the United States. The income or...

26 CFR 1.586-1 - Reserve for losses on loans of small business investment companies, etc.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Reserve for losses on loans of small business investment companies, etc. 1.586-1 Section 1.586-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.586...

Faculty Reward Systems and Academic Capitalism: Business Faculty Income inside and outside the Institution

ERIC Educational Resources Information Center

Lin, Shan

2010-01-01

Market forces have driven American higher education from a public good regime to an academic capitalist regime. To examine how this regime shift influences the quality of business education in the US, we use field of specialty, institutional characteristics, demographics, and personal achievements to predict faculty income from inside and outside…

26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of foreign...

Paying for Undergraduate Business Education: Recent Trends in Tuition, Income, Institution Choice, and Debt

ERIC Educational Resources Information Center

Ball, Jennifer A.; Ockree, Kanalis A.

2017-01-01

In 1999-2000, business students borrowed substantially less to pay for their educations than nonbusiness students. By 2011-2012 this difference had disappeared. The authors describe changes in tuition, grants, incomes, and choice of institution type (public, private not-for-profit, or private for-profit) to help explain this observation. They find…

7 CFR 1944.670 - Project income.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 13 2010-01-01 2009-01-01 true Project income. 1944.670 Section 1944.670 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... REGULATIONS (CONTINUED) HOUSING Housing Preservation Grants § 1944.670 Project income. (a) Project income...

7 CFR 1944.670 - Project income.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 13 2011-01-01 2009-01-01 true Project income. 1944.670 Section 1944.670 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... REGULATIONS (CONTINUED) HOUSING Housing Preservation Grants § 1944.670 Project income. (a) Project income...

7 CFR 1944.670 - Project income.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 13 2014-01-01 2013-01-01 true Project income. 1944.670 Section 1944.670 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... REGULATIONS (CONTINUED) HOUSING Housing Preservation Grants § 1944.670 Project income. (a) Project income...

7 CFR 1944.670 - Project income.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 13 2013-01-01 2013-01-01 false Project income. 1944.670 Section 1944.670 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... REGULATIONS (CONTINUED) HOUSING Housing Preservation Grants § 1944.670 Project income. (a) Project income...

7 CFR 1944.670 - Project income.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 13 2012-01-01 2012-01-01 false Project income. 1944.670 Section 1944.670 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... REGULATIONS (CONTINUED) HOUSING Housing Preservation Grants § 1944.670 Project income. (a) Project income...

Income reliably predicts daily sadness, but not happiness: A replication and extension of Kushlev, Dunn, & Lucas (2015)

PubMed Central

Hudson, Nathan W.; Lucas, Richard E.; Donnellan, M. Brent; Kushlev, Kostadin

2017-01-01

Kushlev, Dunn, and Lucas (2015) found that income predicts less daily sadness—but not greater happiness—among Americans. The present study used longitudinal data from an approximately representative German sample to replicate and extend these findings. Our results largely replicated Kushlev and colleagues’: income predicted less daily sadness (albeit with a smaller effect size), but was unrelated to happiness. Moreover, the association between income and sadness could not be explained by demographics, stress, or daily time-use. Extending Kushlev and colleagues’ findings, new analyses indicated that only between-persons variance in income (but not within-persons variance) predicted daily sadness—perhaps because there was relatively little within-persons variance in income. Finally, income predicted less daily sadness and worry, but not less anger or frustration—potentially suggesting that income predicts less “internalizing” but not less “externalizing” negative emotions. Together, our study and Kushlev and colleagues’ provide evidence that income robustly predicts select daily negative emotions—but not positive ones. PMID:29250303

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 1.1402(a)-8 - Community income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-8 Community income. (a) In... the management and control of such trade or business, in which case all of such gross income and... rule, the term “management and control” means management and control in fact, not the management and...

Incoming Foreign Students as a Resource for Improving Student Language Skills

ERIC Educational Resources Information Center

Moreno, Alonso; Castilla, Francisca; Cámara, Macario; Chamorro, Eva

2013-01-01

This article presents the results of a pilot scheme carried out at the University of Jaén and aimed at improving the level of English of Administration and Business Management students, through the participation of a group of incoming foreign students who teach Business English during their stay at this university. This research has allowed us to…

13 CFR 307.14 - Revolving Loan Fund semi-annual report and Income and Expense Statement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Revolving Loan Fund semi-annual report and Income and Expense Statement. 307.14 Section 307.14 Business Credit and Assistance ECONOMIC...) any modifications to the RLF Plan to ensure effective use of the RLF as a strategic financing tool. (c...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... compensation for A's personal services rendered by him in his laundry business would be $12,000. The net... earned income. 1.1348-2 Section 1.1348-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... account in determining the net profits of a trade or business in which both personal services and capital...

26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Business lease rents and deductions for taxable years beginning before January 1, 1970. 1.514(a)-2 Section 1.514(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation...

26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8...) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident alien...

26 CFR 1.269-3 - Instances in which section 269(a) disallows a deduction, credit, or other allowance.

Code of Federal Regulations, 2010 CFR

2010-04-01

... sustained large net operating losses in the operation of business X and which has filed separate returns for... the purpose to evade or avoid Federal income tax exceeds in importance any other purpose, it is the... evasion or avoidance of Federal income tax: (1) A corporation or other business enterprise (or the...

26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8...) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident...

26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Business lease rents and deductions for taxable years beginning before January 1, 1970. 1.514(a)-2 Section 1.514(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... Device B in Puerto Rico in 1997. Device A and Device B are both used to conduct electrical current to the... amount that is the gross income of the possessions corporation for the current taxable year, while the numerator is the amount that is the gross income of the new line of business for the current taxable year...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... Device B in Puerto Rico in 1997. Device A and Device B are both used to conduct electrical current to the... amount that is the gross income of the possessions corporation for the current taxable year, while the numerator is the amount that is the gross income of the new line of business for the current taxable year...

26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

Code of Federal Regulations, 2011 CFR

2011-04-01

... behalf. N is a CPA and provides similar accounting and bookkeeping services to unrelated clients. At the... services rendered arose in the ordinary course of business, as N is a CPA performing similar services for...

26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

Code of Federal Regulations, 2014 CFR

2014-04-01

... behalf. N is a CPA and provides similar accounting and bookkeeping services to unrelated clients. At the... services rendered arose in the ordinary course of business, as N is a CPA performing similar services for...

26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

Code of Federal Regulations, 2012 CFR

2012-04-01

... behalf. N is a CPA and provides similar accounting and bookkeeping services to unrelated clients. At the... services rendered arose in the ordinary course of business, as N is a CPA performing similar services for...

26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

Code of Federal Regulations, 2013 CFR

2013-04-01

... behalf. N is a CPA and provides similar accounting and bookkeeping services to unrelated clients. At the... services rendered arose in the ordinary course of business, as N is a CPA performing similar services for...

26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... behalf. N is a CPA and provides similar accounting and bookkeeping services to unrelated clients. At the... services rendered arose in the ordinary course of business, as N is a CPA performing similar services for...

Gender and Small Business Success: An Inquiry into Women's Relative Disadvantage.

ERIC Educational Resources Information Center

Loscocco, Karyn A.; And Others

1991-01-01

Among 540 successful small businesses in New England, female-owned businesses had lower sales volumes and produced lower incomes than male-owned businesses. The smaller size of women's businesses was the major explanatory factor, followed by women's lack of experience and concentration in less profitable industries. Contains 66 references. (SV)

20 CFR 404.1095 - Agricultural trade or business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Agricultural trade or business. 404.1095... Income § 404.1095 Agricultural trade or business. (a) An agricultural trade or business is one in which, if the trade or business were carried on entirely by employees, the major portion of the services...

26 CFR 1.864-4 - U.S. source income effectively connected with U.S. business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... note receivable arising from that trade or business; or (c) Otherwise held in a direct relationship to... and actively involved in the conduct of that trade or business exercise significant management and... servicing business. In applying the business-activities test, activities relating to the management of...

26 CFR 1.864-4 - U.S. source income effectively connected with U.S. business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... note receivable arising from that trade or business; or (c) Otherwise held in a direct relationship to... and actively involved in the conduct of that trade or business exercise significant management and... servicing business. In applying the business-activities test, activities relating to the management of...

26 CFR 1.864-4 - U.S. source income effectively connected with U.S. business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... note receivable arising from that trade or business; or (c) Otherwise held in a direct relationship to... and actively involved in the conduct of that trade or business exercise significant management and... servicing business. In applying the business-activities test, activities relating to the management of...

26 CFR 1.864-4 - U.S. source income effectively connected with U.S. business.

Code of Federal Regulations, 2014 CFR

2014-04-01

... note receivable arising from that trade or business; or (c) Otherwise held in a direct relationship to... and actively involved in the conduct of that trade or business exercise significant management and... servicing business. In applying the business-activities test, activities relating to the management of...

20 CFR 404.1095 - Agricultural trade or business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Agricultural trade or business. 404.1095... Income § 404.1095 Agricultural trade or business. (a) An agricultural trade or business is one in which, if the trade or business were carried on entirely by employees, the major portion of the services...

Learner-centered nutrition education improves folate intake and food-related behaviors in nonpregnant, low-income women of childbearing age.

PubMed

Cena, Emily R; Joy, Amy Block; Heneman, Karrie; Espinosa-Hall, Gloria; Garcia, Linda; Schneider, Connie; Wooten Swanson, Patti C; Hudes, Mark; Zidenberg-Cherr, Sheri

2008-10-01

Recent studies suggest low-income women of childbearing age may be at risk of suboptimal folate intake. To evaluate the effect of learner-centered nutrition education on folate intake and food-related behaviors among nonpregnant, low-income women of childbearing age, compared to education unrelated to nutrition. Participants were randomly assigned by recruitment site to receive either the nutrition lesson or a control lesson about resource management. Nonpregnant, low-income (< or =185% federal poverty level) women of childbearing age (18 to 45 years, n=155) from five California counties. Changes in folate intake and other food-related behaviors. Analysis of covariance, adjusting for baseline responses and potential confounders. Adjusting for baseline, participants who received the nutrition education had greater increases in folate intake and use of the Nutrition Facts label than the control group. Change in intake of specific folate-rich foods differed by ethnicity. Participants in the Special Supplemental Nutrition Program for Women, Infants, and Children who received the nutrition education increased folate intake but had no significant changes in other food-related behaviors. Food stamp recipients who received the nutrition education had no significant changes in folate intake but did increase the frequency of eating more than one kind of vegetable each day, compared to controls. This study supports the use of learner-centered approaches to nutrition education for low-income audiences, compared to education unrelated to nutrition. Future work is needed to compare learner-centered techniques to traditional pedagogical nutrition education, and to determine whether observed changes from this study persist over the long term.

Economic importance of elk hunting in Jackson Hole, Wyoming

USGS Publications Warehouse

Koontz, Lynne; Loomis, John B.

2005-01-01

As more hunters come to an area, local businesses will purchase extra labor and supplies to meet the increase in demand for additional services. The income and employment resulting from purchases by hunter at local businesses represent the direct effects of hunter spending within the economy. In order to increase supplies to local businesses, input suppliers must also increase their purchases of inputs from other industries. The income and employment resulting from these secondary purchases by input suppliers are the indirect effects of hunter spending within the local economy. The input supplier’s new employees use their incomes to purchase goods and services. The resulting increased economic activity from new employee income is the induced effect associated with hunter spending. The indirect and induced effects are known as the secondary effects. Multipliers capture the size of the secondary effects, usually as a ratio of total effects to direct effects (Stynes, 1998). The sums of the direct and secondary effects describe the total economic impact of hunter spending in the local economy.

26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S...

Income, neural executive processes, and preschool children's executive control.

PubMed

Ruberry, Erika J; Lengua, Liliana J; Crocker, Leanna Harris; Bruce, Jacqueline; Upshaw, Michaela B; Sommerville, Jessica A

2017-02-01

This study aimed to specify the neural mechanisms underlying the link between low household income and diminished executive control in the preschool period. Specifically, we examined whether individual differences in the neural processes associated with executive attention and inhibitory control accounted for income differences observed in performance on a neuropsychological battery of executive control tasks. The study utilized a sample of preschool-aged children (N = 118) whose families represented the full range of income, with 32% of families at/near poverty, 32% lower income, and 36% middle to upper income. Children completed a neuropsychological battery of executive control tasks and then completed two computerized executive control tasks while EEG data were collected. We predicted that differences in the event-related potential (ERP) correlates of executive attention and inhibitory control would account for income differences observed on the executive control battery. Income and ERP measures were related to performance on the executive control battery. However, income was unrelated to ERP measures. The findings suggest that income differences observed in executive control during the preschool period might relate to processes other than executive attention and inhibitory control.

Health-income inequality: the effects of the Icelandic economic collapse

PubMed Central

2014-01-01

Introduction Health-income inequality has been the focus of many studies. The relationship between economic conditions and health has also been widely studied. However, not much is known about how changes in aggregate economic conditions relate to health-income inequality. Nevertheless, such knowledge would have both scientific and practical value as substantial public expenditures are used to decrease such inequalities and opportunities to do so may differ over the business cycle. For this reason we examine the effect of the Icelandic economic collapse in 2008 on health-income inequality. Methods The data used come from a health and lifestyle survey carried out by the Public Health Institute of Iceland in 2007 and 2009. A stratified random sample of 9,807 individuals 18–79 years old received questionnaires and a total of 42.1% answered in both years. As measures of health-income inequality, health-income concentration indices are calculated and decomposed into individual-level determinants. Self-assessed health is used as the health measure in the analyses, but three different measures of income are used: individual income, household income, and equivalized household income. Results In both years there is evidence of health-income inequality favoring the better off. However, changes are apparent between years. For males health-income inequality increases after the crisis while it remains fairly stable for females or slightly decreases. The decomposition analyses show that income itself and disability constitute the most substantial determinants of inequality. The largest increases in contributions between years for males come from being a student, having low education and being obese, as well as age and income but those changes are sensitive to the income measure used. Conclusions Changes in health and income over the business cycle can differ across socioeconomic strata, resulting in cyclicality of income-related health distributions. As substantial fiscal expenditures go to limiting the relationship between income and health, the business-cycle effect on equality, which has up until now not received much attention, needs to be considered. PMID:25063235

The University as a Land Developer.

ERIC Educational Resources Information Center

Fink, Ira

1983-01-01

To assist universities in developing or redeveloping surplus campus or endowment property, these factors in the process are outlined and discussed: development decisions, working with a developer, ground leasing, unrelated taxable income issues, creating a university land management office, some recent experiences, and research and development…

17 CFR 210.3-03 - Instructions to income statement requirements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... businesses, it may at its option include statements of income and cash flows (which may be unaudited) for the... statements of income and cash flows for the interim periods specified. (c) If a period or periods reported on...

17 CFR 210.3-03 - Instructions to income statement requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... businesses, it may at its option include statements of income and cash flows (which may be unaudited) for the... statements of income and cash flows for the interim periods specified. (c) If a period or periods reported on...

7 CFR 1580.502 - Maintenance of records, audits and compliance.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Internal Revenue Service Form 990-C, Farmers' Cooperative Association Income Tax Return; Form 1040, U.S. Individual Income Tax Return; Schedule C (Form 1040), Profit or Loss From Business; Schedule F (Form 1040... Income Tax Return; or Form 4835, Farm Rental Income and Expenses. (b) At all times during regular...

49 CFR 22.41 - Application procedures.

Code of Federal Regulations, 2010 CFR

2010-10-01

... current Participating Lender, or online from the agency's Web site, currently at http://osdbu.dot.gov... following items: Business, trade or job performance reference letters; current DBE or SDB eligibility... local taxes are current; business tax returns; business financial statements; personal income tax...

26 CFR 1.6050P-2 - Organization a significant trade or business of which is the lending of money.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Organization a significant trade or business of which is the lending of money. 1.6050P-2 Section 1.6050P-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information Returns § 1.6050P-2 Organization a significant trade or...

26 CFR 1.884-2 - Special rules for termination or incorporation of a U.S. trade or business or liquidation or...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary. 1.884-2 Section 1.884-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

26 CFR 31.3306(c)(3)-1 - Services not in the course of employer's trade or business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Services not in the course of employer's trade or business. 31.3306(c)(3)-1 Section 31.3306(c)(3)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

26 CFR 31.3306(c)(3)-1 - Services not in the course of employer's trade or business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Services not in the course of employer's trade or business. 31.3306(c)(3)-1 Section 31.3306(c)(3)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

26 CFR 31.3306(c)(3)-1 - Services not in the course of employer's trade or business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Services not in the course of employer's trade or business. 31.3306(c)(3)-1 Section 31.3306(c)(3)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

26 CFR 1.884-2 - Special rules for termination or incorporation of a U.S. trade or business or liquidation or...

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary. 1.884-2 Section 1.884-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

26 CFR 1.264-1 - Premiums on life insurance taken out in a trade or business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Premiums on life insurance taken out in a trade or business. 1.264-1 Section 1.264-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.264-1 Premiums on life insurance taken out in a trade or...

Understanding the importance of permanent and transitory shocks at business cycle horizons for the UK

NASA Astrophysics Data System (ADS)

Narayan, Paresh Kumar

2008-05-01

The goal of this paper is to examine the relative importance of permanent and transitory shocks in explaining variations in macroeconomic aggregates for the UK at business cycle horizons. Using the common trend-common cycle restrictions, we estimate a variance decomposition of shocks, and find that over short horizons the bulk of the variations in income and consumption were due to permanent shocks while transitory shocks explain the bulk of the variations in investment. Our findings for income and consumption are consistent with real business cycle models which emphasize the role of aggregate supply shocks, while our findings for investment are consistent with the Keynesian school of thought, which emphasizes the role of aggregate demand shocks in explaining business cycles.

West Virginia Women Business Owners: Current Study and Trends Report.

ERIC Educational Resources Information Center

Holup, Linda L.; FitzGerald, Kathleen M.

This report profiles current West Virginia women business owners and notes significant trends in the last eight years. It highlights a subgroup of women business owners, specifically low income, single women with children. These survey areas are discussed: industry sector, type of ownership, reasons for going/not going into business, planning…

26 CFR 1.355-1 - Distribution of stock and securities of a controlled corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... in income of) the shareholders and security holders, of one or more existing businesses formerly... to the separation of existing businesses that have been in active operation for at least five years.... Section 355 contemplates the continued operation of the business or businesses existing prior to the...

26 CFR 1.1402(a)-13 - Income from agricultural activity.

Code of Federal Regulations, 2010 CFR

2010-04-01

... services are performed in connection with an enterprise which constitutes a trade or business separate and distinct from the trade or business conducted as an agricultural enterprise. Thus, the operation of a... activity. (a) Agricultural trade or business. (1) An agricultural trade or business is one in which, if the...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

12 CFR 25.27 - Strategic plan.

Code of Federal Regulations, 2011 CFR

2011-01-01

... needs of low- and moderate-income geographies and low- and moderate-income individuals, through lending... activities, including, as appropriate, the distribution of loans among different geographies, businesses and...

26 CFR 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United...

Code of Federal Regulations, 2010 CFR

2010-04-01

... received by a nonresident alien individual or a foreign corporation engaged in a trade or business in the... business which a nonresident alien individual or a foreign corporation has in the United States only if... business which a nonresident alien individual or a foreign corporation, engaged in a trade or business in...

The Unrelenting Challenge of Young Black Male Unemployment

ERIC Educational Resources Information Center

Harris, Linda

2013-01-01

Today, young black men in many low income communities are finding themselves virtually locked out of employment opportunity. The confluence of poor schooling, low education attainment, lack of early work experience or career exposure, over-zealous arrests and incarceration, and employer reluctance to hire have rendered a substantial segment of…

Business model innovation in the water sector in developing countries.

PubMed

Gebauer, Heiko; Saul, Caroline Jennings

2014-08-01

Various technologies have been deployed in household devices or micro-water treatment plants for mitigating fluoride and arsenic, and thereby provide safe and affordable drinking water in low-income countries. While the technologies have improved considerably, organizations still face challenges in making them financially sustainable. Financial sustainability questions the business models behind these water technologies. This article makes three contributions to business models in the context of fluoride and arsenic mitigation. Firstly, we describe four business models: A) low-value devices given away to people living in extreme poverty, B) high-value devices sold to low-income customers, C) communities as beneficiaries of micro-water treatment plants and D) entrepreneurs as franchisees for selling water services and highlight the emergence of hybrid business models. Secondly, we show current business model innovations such as cost transparency & cost reductions, secured & extended water payments, business diversification and distribution channels. Thirdly, we describe skills and competencies as part of capacity building for creating even more business model innovations. Together, these three contributions will create more awareness of the role of business models in scaling-up water treatment technologies. Copyright © 2014 Elsevier B.V. All rights reserved.

26 CFR 1.367(a)-5 - Property subject to section 367(a)(1) regardless of use in a trade or business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Property subject to section 367(a)(1) regardless of use in a trade or business. 1.367(a)-5 Section 1.367(a)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects on Corporation § 1.367(a)-5 Property subject to...

26 CFR 1.367(a)-5 - Property subject to section 367(a)(1) regardless of use in a trade or business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Property subject to section 367(a)(1) regardless of use in a trade or business. 1.367(a)-5 Section 1.367(a)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.367(a)-5 Property subject to...

26 CFR 1.367(a)-2 - Exception for transfers of property for use in the active conduct of a trade or business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Exception for transfers of property for use in the active conduct of a trade or business. 1.367(a)-2 Section 1.367(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects on Corporation § 1.367(a)-2 Exception...

26 CFR 1.367(a)-2 - Exception for transfers of property for use in the active conduct of a trade or business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Exception for transfers of property for use in the active conduct of a trade or business. 1.367(a)-2 Section 1.367(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.367(a)-2 Exception...

Farm Business Management Analysis: Adjusting the Farm Business to Increase Profit. Unit III. Volume 15, Number 3. Instructor's Guide.

ERIC Educational Resources Information Center

Denker, Robert; And Others

Designed primarily for Missouri vocational agricultural instructors participating in the Farm Business Management Analysis Program, this instructor's guide, consisting of 10 lessons, deals with adjusting a farm business to increase profits. The following topics are covered in the individual lessons: law and the farm family, planning income tax…

29 CFR 4062.4 - Determinations of net worth and collective net worth.

Code of Federal Regulations, 2010 CFR

2010-07-01

... financial condition, and business history. (6) The economic outlook for the person's industry and the market... do not produce income for the business being valued or are not used in the business. (c) Factors for... to sell, or offer to purchase or sell the business of the person made on or about the net worth...

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...

Made in Montana: Entrepreneurial Home Economics.

ERIC Educational Resources Information Center

Goetting, Marsha A.; Muggli, Gayle Y.

1988-01-01

Reports results from a survey of 13 Montana home economists who each started a small business. Information is included on types of businesses the women had started, income, personal characteristics, reasons for starting a business, its impact on family concerns, marketing, obstacles to success, and resources. (CH)

A Therapeutic Workplace for the Long-Term Treatment of Drug Addiction and Unemployment: Eight-Year Outcomes of a Social Business Intervention

PubMed Central

Aklin, Will M.; Wong, Conrad J.; Hampton, Jacqueline; Svikis, Dace S.; Stitzer, Maxine L.; Bigelow, George E.; Silverman, Kenneth

2014-01-01

This study evaluated the long-term effects of a Therapeutic Workplace social business on drug abstinence and employment. Pregnant and postpartum women (N=40) enrolled in methadone treatment were randomly assigned to a Therapeutic Workplace or Usual Care Control group. Therapeutic Workplace participants could work weekdays in training and then as employees of a social business, but were required to provide drug-free urine samples to work and maintain maximum pay. Three-year outcomes were reported previously. This paper reports 4- to 8- year outcomes. During year 4 when the business was open, Therapeutic Workplace participants provided significantly more cocaine- and opiate-negative urine samples than controls; reported more days employed, higher employment income, and less money spent on drugs. During the 3 years after the business closed, Therapeutic Workplace participants only reported higher income than controls. A Therapeutic Workplace social business can maintain long-term abstinence and employment, but additional intervention may be required to sustain effects. PMID:25124257

Should not-for-profits go into business?

PubMed

Skloot, E

1983-01-01

To the manager of the not-for-profit organization, the idea of entering into a business venture might seem heretical. The precedent has been set, however, and numbers of not-for-profits are currently earning substantial amounts of income through long-term for profit enterprises that have continuity with the organization's prime mission. The author of this article cautions managers of not-for-profits that an earned-income venture can be a miserable failure unless the organization meets certain conditions: a product to sell, managerial talent, trustee support, an entrepreneurial spirit, and money or the ability to get it. He then describes nine issues managers should consider before undertaking earned-income projects.

Preparing Professionals as Moral Agents. Carnegie Perspectives

ERIC Educational Resources Information Center

Sullivan, William

2004-01-01

In today's environment of unrelenting economic and social pressures, the writer makes the case that the professions need their educational centers more than ever as resources and as rallying points for renewal. Breakdowns in institutional reliability and professional self-policing, as revealed in waves of scandals in business, accounting,…

A Marketer's Guide to Discretionary Income.

ERIC Educational Resources Information Center

Linden, Fabian; And Others

Detailed information about discretionary income--how much money is available after day-to-day needs are met--is important for understanding how consumers spend their money. Business requires a precise definition of discretionary income to assess the market's size, growth, and demographic characteristics. Designed primarily for the marketing…

24 CFR 990.305 - Retention of excess revenues.

Code of Federal Regulations, 2010 CFR

2010-04-01

... business enterprises that employ residents of public housing, or acquiring additional dwelling units for... Resident Management Corporations (RMCs) § 990.305 Retention of excess revenues. (a) Any income generated by an RMC that exceeds the income estimated for the income categories specified in the RMC's management...

Purpose and Learning Benefits of Simulations: A Design and Development Perspective.

ERIC Educational Resources Information Center

Goosen, Kenneth R.; Jensen, Ron; Wells, Robert

2001-01-01

Considers the role of the simulation designer in the development of business enterprise simulations used in collegiate business education. Topics include the designer's knowledge domain; conflicting business administration theories in accounting, finance, economics, marketing, production, and income tax; and other designer issues. (LRW)

Evaluating Business School Undergraduates' Situation Analytical Ability.

ERIC Educational Resources Information Center

Lim, Ghee-Soon

2002-01-01

An instrument to test students' ability to analyze business situations was administered to 120 undergraduates. Level of study, achievement in business curriculum, and stress resilience were associated with test performance. Gender, age, family income, and high school results were not related to performance. (Contains 44 references.) (SK)

Quarterly Performance/Technical Report of the National Marrow Donor Program

DTIC Science & Technology

2010-03-31

Implemented the Business to Business ( B2B ) Gateway and Business Services to support : • Incoming HLA typing results incorporating HLA Nomenclature changes...maintenance was performed. IIA.3.2 Task 2: Critical Facility and Staff Related Functions Period 6 Activity: • Business Continuity Planning: o Continued...department development of appropriate detailed tasks to be tested at a remote (non-NMDP controlled) location for the 2010 Business Continuity

Dynamics of the driven Goodwin business cycle equation

NASA Astrophysics Data System (ADS)

Antonova, A. O.; Reznik, S. N.; Todorov, M. D.

2015-10-01

We study dynamics of the Goodwin nonlinear accelerator business cycle model with periodic forced autonomous investment Ia(t) = a(1 - cos ωt), where a and ω are the amplitude and the frequency of investment. We give examples of the parameters a and ω when the chaotic oscillations of income are possible. We find the critical values of amplitude acr (ω): if a > acr (ω) the period of the income equals to the driving period T=2π/ω.

26 CFR 1.367(a)-2T - Exception for transfers of property for use in the active conduct of a trade or business...

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Exception for transfers of property for use in the active conduct of a trade or business (temporary). 1.367(a)-2T Section 1.367(a)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects on Corporation § 1.367(a)...

26 CFR 1.367(a)-5T - Property subject to section 367(a)(1) regardless of use in trade or business (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Property subject to section 367(a)(1) regardless of use in trade or business (temporary). 1.367(a)-5T Section 1.367(a)-5T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.367(a)-5T Property subject to...

26 CFR 1.367(a)-2T - Exception for transfers of property for use in the active conduct of a trade or business...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Exception for transfers of property for use in the active conduct of a trade or business (temporary). 1.367(a)-2T Section 1.367(a)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.367(a)-2T Exceptio...

26 CFR 1.367(a)-2T - Exception for transfers of property for use in the active conduct of a trade or business...

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Exception for transfers of property for use in the active conduct of a trade or business (temporary). 1.367(a)-2T Section 1.367(a)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.367(a)...

26 CFR 1.367(a)-5T - Property subject to section 367(a)(1) regardless of use in trade or business (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Property subject to section 367(a)(1) regardless of use in trade or business (temporary). 1.367(a)-5T Section 1.367(a)-5T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.367(a)-5T Property...

26 CFR 1.367(a)-5T - Property subject to section 367(a)(1) regardless of use in trade or business (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Property subject to section 367(a)(1) regardless of use in trade or business (temporary). 1.367(a)-5T Section 1.367(a)-5T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects on Corporation § 1.367(a)-5T Property...

12 CFR 563e.27 - Strategic plan.

Code of Federal Regulations, 2011 CFR

2011-01-01

... area covered by the plan, particularly the needs of low- and moderate-income geographies and low- and... different geographies, businesses and farms of different sizes, and individuals of different income levels...

26 CFR 1.537-1 - Reasonable needs of the business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 1.537-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-1... not to be liable for tax under section 4943. See section 4943(c) and the regulations thereunder for...

26 CFR 1.513-3 - Qualified convention and trade show activity.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Qualified convention and trade show activity. 1.513-3 Section 1.513-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt...

26 CFR 1.514(e)-1 - Allocation rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Allocation rules. 1.514(e)-1 Section 1.514(e)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(e)-1...

26 CFR 1.514(c)-1 - Acquisition indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Acquisition indebtedness. 1.514(c)-1 Section 1.514(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(c)-1...

26 CFR 1.512(a)-3 - [Reserved

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true [Reserved] 1.512(a)-3 Section 1.512(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.512(a)-3 [Reserved] ...

26 CFR 1.514(b)-1 - Definition of debt-financed property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition of debt-financed property. 1.514(b)-1 Section 1.514(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt...

26 CFR 1.514(e)-1 - Allocation rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Allocation rules. 1.514(e)-1 Section 1.514(e)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(e)-1...

26 CFR 1.512(a)-3 - [Reserved

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true [Reserved] 1.512(a)-3 Section 1.512(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.512(a)-3 [Reserved] ...

29 CFR 779.266 - Methods of computing annual volume of sales or business.

Code of Federal Regulations, 2010 CFR

2010-07-01

... year exceeded the statutory amount in its gross volume of sales or business, if it has had, in the most recently ended year used by it for income tax purposes, a gross volume of sales made and business done in... total of the gross receipts from all its sales or business during a 12-month period which immediately...

12 CFR Appendix A to Part 228 - Ratings

Code of Federal Regulations, 2010 CFR

2010-01-01

... number and amount of home mortgage, small business, small farm, and consumer loans, if applicable, in its..., particularly in its assessment area(s), of loans among individuals of different income levels and businesses... individuals, or businesses (including farms) with gross annual revenues of $1 million or less, consistent with...

12 CFR Appendix A to Part 345 - Ratings

Code of Federal Regulations, 2010 CFR

2010-01-01

... number and amount of home mortgage, small business, small farm, and consumer loans, if applicable, in its..., particularly in its assessment area(s), of loans among individuals of different income levels and businesses... individuals, or businesses (including farms) with gross annual revenues of $1 million or less, consistent with...

12 CFR Appendix A to Part 563e - Ratings

Code of Federal Regulations, 2010 CFR

2010-01-01

..., small business, small farm, and consumer loans, if applicable, in its assessment area(s); (B) A... area(s), of loans among individuals of different income levels and businesses (including farms) of... individuals, or businesses (including farms) with gross annual revenues of $1 million or less, consistent with...

12 CFR Appendix A to Part 25 - Ratings

Code of Federal Regulations, 2010 CFR

2010-01-01

... number and amount of home mortgage, small business, small farm, and consumer loans, if applicable, in its..., particularly in its assessment area(s), of loans among individuals of different income levels and businesses... individuals, or businesses (including farms) with gross annual revenues of $1 million or less, consistent with...

Wings: Women Entrepreneurs Take Flight.

ERIC Educational Resources Information Center

Baldwin, Fred D.

1997-01-01

Women's Initiative Networking Groups (WINGS) provides low- and moderate-income women in Appalachian Kentucky with training in business skills, contacts, and other resources they need to succeed as entrepreneurs. The women form informal networks to share business know-how and support for small business startup and operations. The program plans to…

77 FR 74052 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-12

... a tax year is allowed a credit against federal income tax equivalent to the interest that the bond... this burden has been changed from a ``business'' form to a ``special business'' form to better reflect more realistic filing requirements. A business form's calculation variables include attachments, code...

Valuing a long-term care facility.

PubMed

Mellen, C M

1992-10-01

The business valuation industry generally uses at least one of three basic approaches to value a long-term care facility: the cost approach, sales comparison approach, or income approach. The approach that is chosen and the resulting weight that is applied to it depend largely on the circumstances involved. Because a long-term care facility is a business enterprise, more weight usually is given to the income approach which factors into the estimate of value both the tangible and intangible assets of the facility.

12 CFR 615.5170 - Real and personal property.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Real and personal property. 615.5170 Section... Investments § 615.5170 Real and personal property. Real estate and personal property may be acquired, held, or... appears to involve, a bank or association in the real estate or other unrelated business. [50 FR 48554...

12 CFR 615.5170 - Real and personal property.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Real and personal property. 615.5170 Section... Investments § 615.5170 Real and personal property. Real estate and personal property may be acquired, held, or... appears to involve, a bank or association in the real estate or other unrelated business. [50 FR 48554...

12 CFR 615.5170 - Real and personal property.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Real and personal property. 615.5170 Section... Investments § 615.5170 Real and personal property. Real estate and personal property may be acquired, held, or... appears to involve, a bank or association in the real estate or other unrelated business. [50 FR 48554...

12 CFR 615.5170 - Real and personal property.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Real and personal property. 615.5170 Section... Investments § 615.5170 Real and personal property. Real estate and personal property may be acquired, held, or... appears to involve, a bank or association in the real estate or other unrelated business. [50 FR 48554...

12 CFR 615.5170 - Real and personal property.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Real and personal property. 615.5170 Section... Investments § 615.5170 Real and personal property. Real estate and personal property may be acquired, held, or... appears to involve, a bank or association in the real estate or other unrelated business. [50 FR 48554...

29 CFR 779.305 - Separate establishments on the same premises.

Code of Federal Regulations, 2012 CFR

2012-07-01

... service establishments as drugstores, department stores, and bowling alleys are not performed by a... example, a firm may engage in selling groceries at retail and at the same place of business be engaged in an unrelated activity, such as the incubation of chicks for sale to growers. The retail grocery...

29 CFR 779.305 - Separate establishments on the same premises.

Code of Federal Regulations, 2013 CFR

2013-07-01

... service establishments as drugstores, department stores, and bowling alleys are not performed by a... example, a firm may engage in selling groceries at retail and at the same place of business be engaged in an unrelated activity, such as the incubation of chicks for sale to growers. The retail grocery...

29 CFR 779.305 - Separate establishments on the same premises.

Code of Federal Regulations, 2014 CFR

2014-07-01

... service establishments as drugstores, department stores, and bowling alleys are not performed by a... example, a firm may engage in selling groceries at retail and at the same place of business be engaged in an unrelated activity, such as the incubation of chicks for sale to growers. The retail grocery...

29 CFR 779.305 - Separate establishments on the same premises.

Code of Federal Regulations, 2011 CFR

2011-07-01

... service establishments as drugstores, department stores, and bowling alleys are not performed by a... example, a firm may engage in selling groceries at retail and at the same place of business be engaged in an unrelated activity, such as the incubation of chicks for sale to growers. The retail grocery...

26 CFR 1.513-2 - Definition of unrelated trade or business applicable to taxable years beginning before December...

Code of Federal Regulations, 2012 CFR

2012-04-01

... a product by an exempt college would not become substantially related merely because students as... described in section 511(a)(2)(B), primarily for the convenience of its members, students, patients... is performed for the organization by volunteers without compensation. An example of the second...

26 CFR 1.513-2 - Definition of unrelated trade or business applicable to taxable years beginning before December...

Code of Federal Regulations, 2014 CFR

2014-04-01

... a product by an exempt college would not become substantially related merely because students as... described in section 511(a)(2)(B), primarily for the convenience of its members, students, patients... is performed for the organization by volunteers without compensation. An example of the second...

26 CFR 1.513-2 - Definition of unrelated trade or business applicable to taxable years beginning before December...

Code of Federal Regulations, 2013 CFR

2013-04-01

... a product by an exempt college would not become substantially related merely because students as... described in section 511(a)(2)(B), primarily for the convenience of its members, students, patients... is performed for the organization by volunteers without compensation. An example of the second...

26 CFR 1.513-1 - Definition of unrelated trade or business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... case upon the facts and circumstances involved. (3) Size and extent of activities. In determining... commercial endeavor. In such cases, the mere fact of the use of the asset or facility in exempt functions... films in connection with its program of public education in the arts and sciences. The theater is a...

Attitudes Toward Women: A Comparison Study of Counselor Trainees

ERIC Educational Resources Information Center

Beach, Dore; Kimmel, Ellen

1976-01-01

Counselor trainees' attitudes (N=104) toward women were measured and compared with students, teachers, professors, and business persons, using the Attitudes Toward Women Scale (AWS). Counselor trainees' attitudes were: (1) no more liberal than other groups; (2) unrelated to hours completed in the guidance program; and (3) more liberal among female…

26 CFR 1.513-4 - Certain sponsorship not unrelated trade or business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... organization that is not related to and primarily distributed in connection with a specific event conducted by... purposes of this section, a substantial return benefit means any benefit other than a use or acknowledgment..., services or other privileges. (D) Exclusive or nonexclusive rights to use an intangible asset (e.g...

26 CFR 1.513-4 - Certain sponsorship not unrelated trade or business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... organization that is not related to and primarily distributed in connection with a specific event conducted by... purposes of this section, a substantial return benefit means any benefit other than a use or acknowledgment..., services or other privileges. (D) Exclusive or nonexclusive rights to use an intangible asset (e.g...

26 CFR 1.513-4 - Certain sponsorship not unrelated trade or business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... organization that is not related to and primarily distributed in connection with a specific event conducted by... purposes of this section, a substantial return benefit means any benefit other than a use or acknowledgment..., services or other privileges. (D) Exclusive or nonexclusive rights to use an intangible asset (e.g...

26 CFR 1.513-4 - Certain sponsorship not unrelated trade or business.

Code of Federal Regulations, 2014 CFR

2014-04-01

... organization that is not related to and primarily distributed in connection with a specific event conducted by... purposes of this section, a substantial return benefit means any benefit other than a use or acknowledgment..., services or other privileges. (D) Exclusive or nonexclusive rights to use an intangible asset (e.g...

26 CFR 1.513-4 - Certain sponsorship not unrelated trade or business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... organization that is not related to and primarily distributed in connection with a specific event conducted by... purposes of this section, a substantial return benefit means any benefit other than a use or acknowledgment..., services or other privileges. (D) Exclusive or nonexclusive rights to use an intangible asset (e.g...

26 CFR 1.424-1 - Definitions and special rules applicable to statutory options.

Code of Federal Regulations, 2011 CFR

2011-04-01

... that such change or issuance is made for reasons unrelated to such corporate transaction. For example... such change in the option or issuance of a new option, or if the corporate transaction serves no substantial corporate business purpose independent of the change in options. Similarly, a change in the number...

26 CFR 1.424-1 - Definitions and special rules applicable to statutory options.

Code of Federal Regulations, 2012 CFR

2012-04-01

... that such change or issuance is made for reasons unrelated to such corporate transaction. For example... such change in the option or issuance of a new option, or if the corporate transaction serves no substantial corporate business purpose independent of the change in options. Similarly, a change in the number...

26 CFR 1.424-1 - Definitions and special rules applicable to statutory options.

Code of Federal Regulations, 2014 CFR

2014-04-01

... that such change or issuance is made for reasons unrelated to such corporate transaction. For example... such change in the option or issuance of a new option, or if the corporate transaction serves no substantial corporate business purpose independent of the change in options. Similarly, a change in the number...

26 CFR 1.424-1 - Definitions and special rules applicable to statutory options.

Code of Federal Regulations, 2013 CFR

2013-04-01

... that such change or issuance is made for reasons unrelated to such corporate transaction. For example... such change in the option or issuance of a new option, or if the corporate transaction serves no substantial corporate business purpose independent of the change in options. Similarly, a change in the number...

16 CFR 700.10 - Section 102(c).

Code of Federal Regulations, 2010 CFR

2010-01-01

... consumer's use of an article or service identified by brand, trade, or corporate name unless that article... which impedes or precludes the choice by the consumer of the person or business to perform necessary... law, avoid liability under a written warranty where a defect is unrelated to the use by a consumer of...

26 CFR 1.512(c)-1 - Special rules applicable to partnerships; in general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special rules applicable to partnerships; in general. 1.512(c)-1 Section 1.512(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.512(a)-4 - Special rules applicable to war veterans organizations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special rules applicable to war veterans organizations. 1.512(a)-4 Section 1.512(a)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

75 FR 62411 - Notice of Proposed Information Collection Comment Request; Economic Opportunities for Low- and...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-08

... Information Collection Comment Request; Economic Opportunities for Low- and Very Low-Income Persons AGENCY... Title of Proposal: Economic Opportunity for Low- and Very Low- Income Persons. Office: Fair Housing and... Housing Authorities; other public entities; low- and very low-income persons; and/or businesses that are...

75 FR 81632 - Notice of Proposed Information Collection Comment Request; Economic Opportunities for Low- and...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-28

... Information Collection Comment Request; Economic Opportunities for Low- and Very Low-Income Persons AGENCY...: Economic Opportunity for Low-and Very Low-Income Persons Office: Fair Housing and Equal Opportunity. OMB... Authorities; other public entities; low- and very low-income persons; and/or businesses that are either owned...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 1.512(a)-4 - Special rules applicable to war veterans organizations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Special rules applicable to war veterans organizations. 1.512(a)-4 Section 1.512(a)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain...

26 CFR 1.512(c)-1 - Special rules applicable to partnerships; in general.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Special rules applicable to partnerships; in general. 1.512(c)-1 Section 1.512(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain...

26 CFR 1.455-2 - Scope of election under section 455.

Code of Federal Regulations, 2012 CFR

2012-04-01

... one trade or business in which a liability is incurred to furnish or deliver a newspaper, magazine, or....455-6 with respect to a trade or business, all prepaid subscription income from such trade or business... deliver a newspaper, magazine, or other periodical. Such election shall be applicable to all prepaid...

26 CFR 1.455-2 - Scope of election under section 455.

Code of Federal Regulations, 2011 CFR

2011-04-01

... one trade or business in which a liability is incurred to furnish or deliver a newspaper, magazine, or....455-6 with respect to a trade or business, all prepaid subscription income from such trade or business... deliver a newspaper, magazine, or other periodical. Such election shall be applicable to all prepaid...

26 CFR 1.455-2 - Scope of election under section 455.

Code of Federal Regulations, 2013 CFR

2013-04-01

... one trade or business in which a liability is incurred to furnish or deliver a newspaper, magazine, or....455-6 with respect to a trade or business, all prepaid subscription income from such trade or business... deliver a newspaper, magazine, or other periodical. Such election shall be applicable to all prepaid...

26 CFR 1.455-2 - Scope of election under section 455.

Code of Federal Regulations, 2014 CFR

2014-04-01

... one trade or business in which a liability is incurred to furnish or deliver a newspaper, magazine, or....455-6 with respect to a trade or business, all prepaid subscription income from such trade or business... deliver a newspaper, magazine, or other periodical. Such election shall be applicable to all prepaid...

Business Administration and Computer Science Degrees: Earnings, Job Security, and Job Satisfaction

ERIC Educational Resources Information Center

Mehta, Kamlesh; Uhlig, Ronald

2017-01-01

This paper examines the potential of business administration vs. computer science degrees in terms of earnings, job security, and job satisfaction. The paper focuses on earnings potential five years and ten years after the completion of business administration and computer science degrees. Moreover, the paper presents the income changes with…

26 CFR 1.62-1T - Adjusted gross income (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... business expenses for meals and entertainment. If— (i) The facts and circumstances do not make clear— (A) That a reimbursement does not apply to business expenses for meals or entertainment, or (B) The amount of business expenses for meals or entertainment that is covered by the reimbursement, and (ii) The...

26 CFR 1.62-1T - Adjusted gross income (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... business expenses for meals and entertainment. If— (i) The facts and circumstances do not make clear— (A) That a reimbursement does not apply to business expenses for meals or entertainment, or (B) The amount of business expenses for meals or entertainment that is covered by the reimbursement, and (ii) The...

26 CFR 1.62-1T - Adjusted gross income (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... business expenses for meals and entertainment. If— (i) The facts and circumstances do not make clear— (A) That a reimbursement does not apply to business expenses for meals or entertainment, or (B) The amount of business expenses for meals or entertainment that is covered by the reimbursement, and (ii) The...

75 FR 51713 - Regulations Governing Practice Before the Internal Revenue Service

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-23

... likely respondents and record keepers are individuals and businesses. Estimated total annual... 6694(a) of the Code made by the Small Business and Work Opportunity Tax Act of 2007, Public Law 110-28... Form 1040 series returns, while another examination will cover wage and small business income Form 1040...

Examining Errors in Simple Spreadsheet Modeling from Different Research Perspectives

ERIC Educational Resources Information Center

Kadijevich, Djordje M.

2012-01-01

By using a sample of 1st-year undergraduate business students, this study dealt with the development of simple (deterministic and non-optimization) spreadsheet models of income statements within an introductory course on business informatics. The study examined students' errors in doing this for business situations of their choice and found three…

The Marketing of the Business Language Program.

ERIC Educational Resources Information Center

Morello, Joseph G.

The University of Rhode Island, through the cooperation of its College of Business Administration and Department of Languages, has undertaken efforts to market its business language program. The target group consists of the incoming freshman class, all of whom must have completed 2 years of high school language study and do some college work in a…

Developing New Lines of Business: A Case Study

ERIC Educational Resources Information Center

Clegg, Judith; Smart, Dawn Hanson

2006-01-01

Developing a new line of business in an independent consulting firm provides an excellent way to expand, increase income for the company, and create cross-marketing opportunities. If it is not done correctly, however, this potential opportunity can imperil the existence of the business. This chapter's case highlights the benefits new lines of…

26 CFR 1.7704-2 - Transition provisions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... will not qualify as an existing partnership after a new line of business is substantial. (c) Substantial—(1) In general. A new line of business is substantial as of the earlier of— (i) The taxable year in which the partnership derives more than 15 percent of its gross income from that line of business...

A therapeutic workplace for the long-term treatment of drug addiction and unemployment: eight-year outcomes of a social business intervention.

PubMed

Aklin, Will M; Wong, Conrad J; Hampton, Jacqueline; Svikis, Dace S; Stitzer, Maxine L; Bigelow, George E; Silverman, Kenneth

2014-01-01

This study evaluated the long-term effects of a therapeutic workplace social business on drug abstinence and employment. Pregnant and postpartum women (N = 40) enrolled in methadone treatment were randomly assigned to a therapeutic workplace or usual care control group. Therapeutic workplace participants could work weekdays in training and then as employees of a social business, but were required to provide drug-free urine samples to work and maintain maximum pay. Three-year outcomes were reported previously. This paper reports 4- to 8-year outcomes. During year 4 when the business was open, therapeutic workplace participants provided significantly more cocaine- and opiate-negative urine samples than controls; reported more days employed, higher employment income, and less money spent on drugs. During the 3 years after the business closed, therapeutic workplace participants only reported higher income than controls. A therapeutic workplace social business can maintain long-term abstinence and employment, but additional intervention may be required to sustain effects. Copyright © 2014 Elsevier Inc. All rights reserved.

Income-related inequalities in diseases and health conditions over the business cycle.

PubMed

Ásgeirsdóttir, Tinna Laufey; Jóhannsdóttir, Hildur Margrét

2017-12-01

How business cycles affect income-related distribution of diseases and health disorders is largely unknown. We examine how the prevalence of thirty diseases and health conditions is distributed across the income spectrum using survey data collected in Iceland in 2007, 2009 and 2012. Thus, we are able to take advantage of the unusually sharp changes in economic conditions in Iceland during the Great Recession initiated in 2008 and the partial recovery that had already taken place by 2012 to analyze how income-related health inequality changed across time periods that can be described as a boom, crisis and recovery. The concentration curve and the concentration index are calculated for each disease, both overall and by gender. In all cases, we find a considerable income-related health inequality favoring higher income individuals, with a slight increase over the study period. Between 2007 and 2009, our results indicate increased inequality for women but decreased inequality for men. Between 2009 and 2012 on the contrary, men's inequality increases but women's decreases. The overarching result is thus that the economic hardship of the crisis temporarily increased female income-related health inequality, but decreased that of men.

Neighborhood Energy/Economic Development project

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

Not Available

1991-12-31

Energy costs impact low income communities more than anyone else. Low income residents pay a larger percentage of their incomes for energy costs. In addition, they generally have far less discretionary energy use to eliminate in response to increasing energy prices. Furthermore, with less discretionary income, home energy efficiency improvements are often too expensive. Small neighborhood businesses are in the same situation. Improved efficiency in the use of energy can improve this situation by reducing energy costs for residents and local businesses. More importantly, energy management programs can increase the demand for local goods and services and lead to themore » creation of new job training and employment opportunities. In this way, neighborhood based energy efficiency programs can support community economic development. The present project, undertaken with the support of the Urban Consortium Energy Task Force, was intended to serve as a demonstration of energy/economic programming at the neighborhood level. The San Francisco Neighborhood Energy/Economic Development (NEED) project was designed to be a visible demonstration of bringing the economic development benefits of energy management home to low-income community members who need it most. To begin, a Community Advisory Committee was established to guide the design of the programs to best meet needs of the community. Subsequently three neighborhood energy/economic development programs were developed: The small business energy assistance program; The youth training and weatherization program; and, The energy review of proposed housing development projects.« less

Reproductive justice and the pace of change: socioeconomic trends in US infant death rates by legal status of abortion, 1960-1980.

PubMed

Krieger, Nancy; Gruskin, Sofia; Singh, Nakul; Kiang, Mathew V; Chen, Jarvis T; Waterman, Pamela D; Gottlieb, Jillian; Beckfield, Jason; Coull, Brent A

2015-04-01

US infant death rates for 1960 to 1980 declined most quickly in (1) 1970 to 1973 in states that legalized abortion in 1970, especially for infants in the lowest 3 income quintiles (annual percentage change = -11.6; 95% confidence interval = -18.7, -3.8), and (2) the mid-to-late 1960s, also in low-income quintiles, for both Black and White infants, albeit unrelated to abortion laws. These results imply that research is warranted on whether currently rising restrictions on abortions may be affecting infant mortality.

Parents' Incomes and Children's Outcomes: A Quasi-Experiment.

PubMed

Akee, Randall K Q; Copeland, William E; Keeler, Gordon; Angold, Adrian; Costello, Elizabeth J

2010-01-01

We examine the role that an exogenous increase in household income due to a government transfer unrelated to household characteristics plays in children's long run outcomes. Children in affected households have higher levels of education in their young adulthood and a lower incidence of criminality for minor offenses. Effects differ by initial household poverty status. An additional $4000 per year for the poorest households increases educational attainment by one year at age 21 and reduces having ever committed a minor crime by 22% at ages 16-17. Our evidence suggests that improved parental quality is a likely mechanism for the change.

26 CFR 1.6050P-2 - Organization a significant trade or business of which is the lending of money.

Code of Federal Regulations, 2014 CFR

2014-04-01

... income from stated interest in Year 1 is $4.7 million. In Year 1, A's gross income from fees and... income from lending in Year 1 is not less than $5 million for purposes of the applicable safe harbor of... Year 1 is not less than $3 million and 10% of B's gross income. Accordingly, section 6050P requires B...

26 CFR 1.6050P-2 - Organization a significant trade or business of which is the lending of money.

Code of Federal Regulations, 2011 CFR

2011-04-01

... income from stated interest in Year 1 is $4.7 million. In Year 1, A's gross income from fees and... income from lending in Year 1 is not less than $5 million for purposes of the applicable safe harbor of... Year 1 is not less than $3 million and 10% of B's gross income. Accordingly, section 6050P requires B...

26 CFR 1.6050P-2 - Organization a significant trade or business of which is the lending of money.

Code of Federal Regulations, 2012 CFR

2012-04-01

... income from stated interest in Year 1 is $4.7 million. In Year 1, A's gross income from fees and... income from lending in Year 1 is not less than $5 million for purposes of the applicable safe harbor of... Year 1 is not less than $3 million and 10% of B's gross income. Accordingly, section 6050P requires B...

26 CFR 1.6050P-2 - Organization a significant trade or business of which is the lending of money.

Code of Federal Regulations, 2013 CFR

2013-04-01

... income from stated interest in Year 1 is $4.7 million. In Year 1, A's gross income from fees and... income from lending in Year 1 is not less than $5 million for purposes of the applicable safe harbor of... Year 1 is not less than $3 million and 10% of B's gross income. Accordingly, section 6050P requires B...

77 FR 25787 - Low Income Taxpayer Clinic Grant Program; Availability of 2013 Grant Application Package

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-01

... a grant. Examples of qualifying organizations include: (1) A clinical program at an accredited law, business or accounting school whose students represent low income taxpayers in tax controversies with the...

Youth physical activity opportunities in lower and higher income neighborhoods.

PubMed

Suminski, Richard Robert; Ding, Ding; Lee, Rebecca; May, Linda; Tota, Tonya; Dinius, David

2011-08-01

The presence of youth physical activity opportunities is one of the strongest environmental correlates of youth physical activity. More detailed information about such opportunities is needed to maximize their contributions to physical activity promotion especially in under resourced, lower income areas. The objectives of this study were to construct a comprehensive profile of youth physical activity opportunities and contrast profile characteristics between lower and higher income neighborhoods. Youth physical activity opportunities in eight lower (median household income <$36,000) and eight higher (>$36,000) income neighborhoods were identified and described using interviews, neighborhood tours, site visits, and systematic searches of various sources (e.g., Internet). Lower income neighborhoods had a greater number of locations offering youth physical activity opportunities but similar quantities of amenities. Lower income neighborhoods had more faith-based locations and court, trail/path, event, and water-type amenities. Higher income neighborhoods had significantly more for-profit businesses offering youth physical activity opportunities. Funding for youth physical activity opportunities in lower income neighborhoods was more likely to come from donations and government revenue (e.g., taxes), whereas the majority of youth physical activity opportunities in the higher income neighborhoods were supported by for-profit business revenue. Differences between lower and higher income neighborhoods in the type and amenities of youth physical activity opportunities may be driven by funding sources. Attention to these differences could help create more effective and efficient strategies for promoting physical activity among youth.

BASIC Programming for the Integration of Money, Demand Deposits Creation, and the Hicksian-Keynesian Model.

ERIC Educational Resources Information Center

Tom, C. F. Joseph

Money, banking, and macroeconomic textbooks traditionally present the topics of money, the creation of demand deposits by depository institutions, and the Hicksian-Keynesian Theory of Income and Interest separately, as if they were unrelated. This paper presents an integrated approach to those subjects using computer programs written in BASIC, the…

Frequency and Correlates of Posttraumatic-Stress-Disorder-Like Symptoms after Treatment for Breast Cancer.

ERIC Educational Resources Information Center

Cordova, Matthew J.; And Others

1995-01-01

Assessed Quality Of Life (QOL) and symptoms similar to posttraumatic stress disorder (PTSD) in women posttreatment for breast cancer. Negatively related PTSD symptomatology to QOL, income, and age. Time since treatment, type of cytotoxic treatment, and stage of disease were unrelated to PTSD symptoms. Suggests that in breast cancer survivors,…

26 CFR 1.513-3 - Qualified convention and trade show activity.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Qualified convention and trade show activity. 1.513-3 Section 1.513-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.513-3 Qualified convention and...

26 CFR 1.514(c)-2 - Permitted allocations under section 514(c)(9)(E).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Permitted allocations under section 514(c)(9)(E). 1.514(c)-2 Section 1.514(c)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt...

76 FR 13656 - Notice of Submission of Proposed Information Collection to OMB Economic Opportunities for Low and...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-14

... Proposed Information Collection to OMB Economic Opportunities for Low and Very Low Income Persons AGENCY... and the use of businesses that employ low-income persons. DATES: Comments Due Date: April 13, 2011... following information: Title of Proposal: Economic Opportunities for Low and Very Low Income Persons. OMB...

26 CFR 1.864-5 - Foreign source income effectively connected with U.S. business.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... business. (a) In general. This section applies only to a nonresident alien individual or a foreign... or business in the United States when derived by a foreign corporation carrying on a life insurance..., gain, or loss of a nonresident alien individual or a foreign corporation for the taxable year from...

26 CFR 1.864-5 - Foreign source income effectively connected with U.S. business.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... business. (a) In general. This section applies only to a nonresident alien individual or a foreign... or business in the United States when derived by a foreign corporation carrying on a life insurance..., gain, or loss of a nonresident alien individual or a foreign corporation for the taxable year from...

26 CFR 1.864-5 - Foreign source income effectively connected with U.S. business.

Code of Federal Regulations, 2014 CFR

2014-04-01

.... business. (a) In general. This section applies only to a nonresident alien individual or a foreign... or business in the United States when derived by a foreign corporation carrying on a life insurance..., gain, or loss of a nonresident alien individual or a foreign corporation for the taxable year from...

26 CFR 1.864-5 - Foreign source income effectively connected with U.S. business.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... business. (a) In general. This section applies only to a nonresident alien individual or a foreign... or business in the United States when derived by a foreign corporation carrying on a life insurance..., gain, or loss of a nonresident alien individual or a foreign corporation for the taxable year from...

Rural Alberta Home-Based Businesses: A Profile of Workshop Participants.

ERIC Educational Resources Information Center

Capjack, M. Linda; Fetterman, Nelma I.

1992-01-01

Of 252 rural Alberta attendees of home-based business workshops, 60 were in business. Of these, 65 percent produced sewing, textile, or food-related products; 73 percent contributed less than 5 percent of family income; 72 percent worked at home because a hobby became profitable; and the majority were married women over 40. (SK)

49 CFR 22.41 - Application procedures.

Code of Federal Regulations, 2011 CFR

2011-10-01

... local taxes are current; business tax returns; business financial statements; personal income tax returns; personal financial statements; schedule of work in progress; signed and dated copy of... approval memo and analysis and other third-party credit verifications obtained. (c) Application packages...

Maintaining Small Business Support in Times of Increased Army National Guard Utilization An Impending Crisis

DTIC Science & Technology

2006-02-13

business clientele, additional costs to hire a manager or replacement workers, complete loss of family income, and in extreme situations, bankruptcy, are...USAWC STRATEGY RESEARCH PROJECT MAINTAINING SMALL BUSINESS SUPPORT IN TIMES OF INCREASED ARMY NATIONAL GUARD UTILIZATION: AN IMPENDING CRISIS by...00-00-2005 to 00-00-2006 4. TITLE AND SUBTITLE Maintaining Small Business Support in Times of Increased Army National Guard Utilization An

17 CFR 210.8-04 - Financial statements of businesses acquired or to be acquired.

Code of Federal Regulations, 2011 CFR

2011-04-01

... interests for the most recent fiscal year is at least 10 percent lower than the average of the income for the last five fiscal years, such average income should be substituted for purposes of the computation. Any loss years should be omitted for purposes of computing average income. (c)(1) If none of the...

26 CFR 1.269-3 - Instances in which section 269(a) disallows a deduction, credit, or other allowance.

Code of Federal Regulations, 2011 CFR

2011-04-01

... made must have been the evasion or avoidance of Federal income tax by securing the benefit of a... evasion or avoidance of Federal income tax: (1) A corporation or other business enterprise (or the... purpose of evasion or avoidance of Federal income tax, the fact that a governmental unit did not seek a...

12 CFR 348.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... means a natural person, corporation, or other business entity. (m) Relevant metropolitan statistical... median family income for the metropolitan statistical area (MSA), if a depository organization is located... exclusively to the business of retail merchandising or manufacturing; (ii) A person whose management functions...

26 CFR 1.988-4 - Source of gain or loss realized on a section 988 transaction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... to the residence of the qualified business unit of the taxpayer on whose books the asset, liability... reflection on the books of the taxpayer or qualified business unit—(i) In general. Whether an asset, liability, or item of income or expense is properly reflected on the books of a qualified business unit is a...

Teaching and Learning about Economics and Business Using Web GIS Tools

ERIC Educational Resources Information Center

Kerski, Joseph J.

2017-01-01

Teaching about economics and business has a long tradition in geography. Planning the optimal site for a business or service in a community; examining the demographics and behavior of a certain target market; studying supply chain management to build a specific product such as a mobile phone or a piece of furniture; and examining median income by…

Results of a survey to determine demographic and business management factors associated with size and growth rate of rural mixed-animal veterinary practices.

PubMed

Brusk, Amy M; White, Brad J; Goehl, Dan R; Dhuyvetter, Kevin C

2010-12-15

To determine potential associations between demographic and business management factors and practice size and growth rate in rural mixed-animal veterinary practices. Cross-sectional survey. 54 mixed-animal practitioners. A cross-sectional survey (96 questions) was electronically disseminated. Responses were collected, and outcomes (number of veterinarians [NV], growth in number of veterinarians [NVG], gross practice income [GPI], growth in gross practice income [GPIG], gross practice income per veterinarian [GPIV], and growth in gross practice income per veterinarian [GPIVG]) were calculated. Bivariate analyses were performed and multivariable models created to determine associations between survey responses and outcomes of interest. Survey respondents were from mixed-animal practices, and most (46/54 [85.2%]) practiced in small communities (< 25,000 people). Study practices had a median ± SD NV of 2.3 ± 1.9 veterinarians, median GPI of $704,547 ± 754,839, and median GPIV of $282,065 ± 182,344. Multivariable regression analysis revealed several factors related to practice size, including the number of associate veterinarians and veterinary technicians in the practice, service fee structure, and employment of a business manager. Typically, practices had positive mean growth in NVG (4.4%), GPIG (8.5%), and GPIVG (8.1%), but growth rate was highly variable among practices. Factors associated with growth rate included main species interest, frequency for adjusting prices, use of a marketing plan, service fee structure, and sending a client newsletter. Mixed-animal practices had a large range in size and growth rate. Economic indices were impacted by common business management practices.

26 CFR 1.482-7A - Methods to determine taxable income in connection with a cost sharing arrangement.

Code of Federal Regulations, 2010 CFR

2010-04-01

... reasonable overhead costs attributable to the project. They also share the cost of a conference facility that... reasonable overhead costs attributable to the project. USP also incurs costs related to field testing of the... Unrelated Third Party (UTP) enter into a cost sharing arrangement to develop new audio technology. In the...

26 CFR 1.482-7A - Methods to determine taxable income in connection with a cost sharing arrangement.

Code of Federal Regulations, 2011 CFR

2011-04-01

... reasonable overhead costs attributable to the project. They also share the cost of a conference facility that... reasonable overhead costs attributable to the project. USP also incurs costs related to field testing of the... Unrelated Third Party (UTP) enter into a cost sharing arrangement to develop new audio technology. In the...

26 CFR 1.482-7A - Methods to determine taxable income in connection with a cost sharing arrangement.

Code of Federal Regulations, 2012 CFR

2012-04-01

... reasonable overhead costs attributable to the project. They also share the cost of a conference facility that... reasonable overhead costs attributable to the project. USP also incurs costs related to field testing of the... Unrelated Third Party (UTP) enter into a cost sharing arrangement to develop new audio technology. In the...

26 CFR 1.482-7A - Methods to determine taxable income in connection with a cost sharing arrangement.

Code of Federal Regulations, 2013 CFR

2013-04-01

... reasonable overhead costs attributable to the project. They also share the cost of a conference facility that... reasonable overhead costs attributable to the project. USP also incurs costs related to field testing of the... Unrelated Third Party (UTP) enter into a cost sharing arrangement to develop new audio technology. In the...

26 CFR 1.482-7A - Methods to determine taxable income in connection with a cost sharing arrangement.

Code of Federal Regulations, 2014 CFR

2014-04-01

... reasonable overhead costs attributable to the project. They also share the cost of a conference facility that... reasonable overhead costs attributable to the project. USP also incurs costs related to field testing of the... Unrelated Third Party (UTP) enter into a cost sharing arrangement to develop new audio technology. In the...

Youth's Causal Beliefs About Success: Socioeconomic Differences and Prediction of Early Career Development.

PubMed

Kay, Joseph S; Shane, Jacob; Heckhausen, Jutta

2017-10-01

Youth's career attainment is associated with socioeconomic background, but may also be related to their beliefs about causes of success. Relationships between 17-year-olds' socioeconomic status (SES) and causal beliefs about success, and whether these beliefs predict career attainment after completing a vocational or university degree were examined using data from the German Socio-Economic Panel Study (n = 997, 48.5% female). Youth with higher SES parents and those who attended higher levels of high schools were less likely to believe that success in society is due to external causes, but SES was unrelated to the belief that success is due to personal merit or ability. Youth who believe that success is due to external causes attained lower income, occupational prestige, and job autonomy, and slower increases in income over time. There were also significant indirect effects of youth's parents' SES and their own high school levels on career attainment through such external causal beliefs; merit beliefs, by contrast, were largely unrelated to career attainment. These results suggest that beliefs about external causes of success may uniquely contribute to the transmission and maintenance of SES across generations and over time.

Surviving Tight Times.

ERIC Educational Resources Information Center

Neugebauer, Roger

2002-01-01

Discusses several strategies recommended by small business experts to help for-profit and non-profit child care centers survive a financial crisis. Strategies include: identifying the source of the problem, monitoring cash flow, reducing or deferring expenditures, expediting regular income and exploring new sources of income, patiently working…

7 CFR 1980.347 - Annual income.

Code of Federal Regulations, 2010 CFR

2010-01-01

... payments of principal on capital indebtedness shall not be used as deductions in determining income. A... capital indebtedness. (ii) Farm and nonfarm business losses are considered “zero” in determining annual...) The full amount of periodic payments received from social security (including social security received...

20 CFR 404.1077 - Individuals under railroad retirement system.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment § 404.1077 Individuals under railroad retirement system. If you are an employee or... business. Your services are covered under the railroad retirement system. Self-Employment Income ...

20 CFR 404.1077 - Individuals under railroad retirement system.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment § 404.1077 Individuals under railroad retirement system. If you are an employee or... business. Your services are covered under the railroad retirement system. Self-Employment Income ...

20 CFR 404.1077 - Individuals under railroad retirement system.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment § 404.1077 Individuals under railroad retirement system. If you are an employee or... business. Your services are covered under the railroad retirement system. Self-Employment Income ...

20 CFR 404.1077 - Individuals under railroad retirement system.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment § 404.1077 Individuals under railroad retirement system. If you are an employee or... business. Your services are covered under the railroad retirement system. Self-Employment Income ...

20 CFR 404.1077 - Individuals under railroad retirement system.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment § 404.1077 Individuals under railroad retirement system. If you are an employee or... business. Your services are covered under the railroad retirement system. Self-Employment Income ...

7 CFR 1980.347 - Annual income.

Code of Federal Regulations, 2011 CFR

2011-01-01

... payments of principal on capital indebtedness shall not be used as deductions in determining income. A... capital indebtedness. (ii) Farm and nonfarm business losses are considered “zero” in determining annual...) The full amount of periodic payments received from social security (including social security received...

Reproductive Justice and the Pace of Change: Socioeconomic Trends in US Infant Death Rates by Legal Status of Abortion, 1960–1980

PubMed Central

Gruskin, Sofia; Singh, Nakul; Kiang, Mathew V.; Chen, Jarvis T.; Waterman, Pamela D.; Gottlieb, Jillian; Beckfield, Jason; Coull, Brent A.

2015-01-01

US infant death rates for 1960 to 1980 declined most quickly in (1) 1970 to 1973 in states that legalized abortion in 1970, especially for infants in the lowest 3 income quintiles (annual percentage change = −11.6; 95% confidence interval = −18.7, −3.8), and (2) the mid-to-late 1960s, also in low-income quintiles, for both Black and White infants, albeit unrelated to abortion laws. These results imply that research is warranted on whether currently rising restrictions on abortions may be affecting infant mortality. PMID:25713932

Parents’ Incomes and Children's Outcomes: A Quasi-Experiment

PubMed Central

Akee, Randall K.Q.; Copeland, William E.; Keeler, Gordon; Angold, Adrian; Costello, Elizabeth J.

2009-01-01

We examine the role that an exogenous increase in household income due to a government transfer unrelated to household characteristics plays in children's long run outcomes. Children in affected households have higher levels of education in their young adulthood and a lower incidence of criminality for minor offenses. Effects differ by initial household poverty status. An additional $4000 per year for the poorest households increases educational attainment by one year at age 21 and reduces having ever committed a minor crime by 22% at ages 16−17. Our evidence suggests that improved parental quality is a likely mechanism for the change. PMID:20582231

7 CFR 4279.2 - Definitions and abbreviations.

Code of Federal Regulations, 2013 CFR

2013-01-01

.... Financial statement analysis normally contains spreadsheets for balance sheet items and income statements... appreciation. The difference between the current net book value recorded on the financial statements (original... financial accounting records located in St. Louis, Missouri. High-impact business. A business that offers...

7 CFR 4279.2 - Definitions and abbreviations.

Code of Federal Regulations, 2014 CFR

2014-01-01

.... Financial statement analysis normally contains spreadsheets for balance sheet items and income statements... appreciation. The difference between the current net book value recorded on the financial statements (original... financial accounting records located in St. Louis, Missouri. High-impact business. A business that offers...

Taxation of Small Business Corporations

PubMed Central

Flynn, W. Rand

1980-01-01

On December 6 1979, new legislation substantially changed the taxation of business income from Canadian-controlled private corporations. The new rules will be of particular interest to corporations providing personal, financial or management services, and to professionals contemplating the use of such corporations. PMID:21293665

"Physics Stories": How the Early Technologies of High Voltage and High Vacuum Led to "Modern Physics"

ERIC Educational Resources Information Center

Greenslade, Thomas B., Jr.

2018-01-01

Some of you may remember the 1979 television series "Connections" that was written and narrated by James Burke, a British science writer. Burke's technique was to choose a number of seemingly unrelated ideas and show how they led to developments in science and technology. This is an enjoyable business, even if some of the connections…

Factories, Monitorial Schools and Jeremy Bentham: The Origins of "The Management Syndrome" in Popular Education

ERIC Educational Resources Information Center

Miller, P. J.

1973-01-01

Suggests that the origins of the business management syndrome'' in popular education are to be found in two distinct yet not unrelated developments of the 19th century -- the success and consequent prestige of the early factory system, and the growing acceptance in the English speaking world of utilitarian ethical theory as it related to the…

Computer applications in the search for unrelated stem cell donors.

PubMed

Müller, Carlheinz R

2002-08-01

The majority of patients which are eligible for a blood stem cell transplantation from an allogeneic donor do not have a suitable related donor so that an efficient unrelated donor search is a prerequisite for this treatment. Currently, there are over 7 million volunteer donors in the files of 50 registries in the world and in most countries the majority of transplants are performed from a foreign donor. Evidently, computer and communication technology must play a crucial role in the complex donor search process on the national and international level. This article describes the structural elements of the donor search process and discusses major systematic and technical issues to be addressed in the development and evolution of the supporting telematic systems. The theoretical considerations are complemented by a concise overview over the current state of the art which is given by describing the scope, relevance, interconnection and technical background of three major national and international computer appliances: The German Marrow Donor Information System (GERMIS) and the European Marrow Donor Information System (EMDIS) are interoperable business-to-business e-commerce systems and Bone Marrow Donors World Wide (BMDW) is the basic international donor information desk on the web.

26 CFR 31.3401(a)(4)-1 - Cash remuneration for service not in the course of employer's trade or business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Cash remuneration for service not in the course...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United...

Code of Federal Regulations, 2013 CFR

2013-04-01

....864-5 and received by a nonresident alien individual or a foreign corporation engaged in a trade or... other fixed place of business which a nonresident alien individual or a foreign corporation has in the... office or other fixed place of business which a nonresident alien individual or a foreign corporation...

26 CFR 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United...

Code of Federal Regulations, 2014 CFR

2014-04-01

....864-5 and received by a nonresident alien individual or a foreign corporation engaged in a trade or... other fixed place of business which a nonresident alien individual or a foreign corporation has in the... office or other fixed place of business which a nonresident alien individual or a foreign corporation...

26 CFR 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United...

Code of Federal Regulations, 2012 CFR

2012-04-01

....864-5 and received by a nonresident alien individual or a foreign corporation engaged in a trade or... other fixed place of business which a nonresident alien individual or a foreign corporation has in the... office or other fixed place of business which a nonresident alien individual or a foreign corporation...

26 CFR 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United...

Code of Federal Regulations, 2011 CFR

2011-04-01

....864-5 and received by a nonresident alien individual or a foreign corporation engaged in a trade or... other fixed place of business which a nonresident alien individual or a foreign corporation has in the... office or other fixed place of business which a nonresident alien individual or a foreign corporation...

Business models and leadership styles in small medical device and bio-science businesses--examples in a region and their implications.

PubMed

Williams, D J; Hourd, P C

2004-01-01

This paper reviews the leadership styles and business models found in small technologically based businesses operating in the healthcare sector within one of the UK regions, the East Midlands. The most frequently encountered business model strands were 1) mixed economies: that fund development with service income; cross-sectoral product portfolios; and decoupled business portfolios led by a single entrepreneur and 2) scale sensitive "stay small" models including the avoidance of venture capital; "early exit"; and virtual business strands. There was found to be little correlation between leadership style and business model for the small number of businesses surveyed. The avoidance of venture capital is in direct contrast to adjacent regions.

7 CFR 1944.510 - Applicant eligibility.

Code of Federal Regulations, 2010 CFR

2010-01-01

... responsibly in the field of low-income rural housing development and counseling, or other business management... 7 Agriculture 13 2010-01-01 2009-01-01 true Applicant eligibility. 1944.510 Section 1944.510 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS...

13 CFR 107.150 - Management-ownership diversity requirement.

Code of Federal Regulations, 2012 CFR

2012-01-01

... with any of your Associates. A single “acceptable” Institutional Investor may be substituted for two or... if exempt from Federal income taxation; and (vi) Other Institutional Investors satisfactory to SBA... requirement. 107.150 Section 107.150 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL...

13 CFR 107.150 - Management-ownership diversity requirement.

Code of Federal Regulations, 2014 CFR

2014-01-01

... with any of your Associates. A single “acceptable” Institutional Investor may be substituted for two or... if exempt from Federal income taxation; and (vi) Other Institutional Investors satisfactory to SBA... requirement. 107.150 Section 107.150 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL...

13 CFR 107.150 - Management-ownership diversity requirement.

Code of Federal Regulations, 2013 CFR

2013-01-01

... with any of your Associates. A single “acceptable” Institutional Investor may be substituted for two or... if exempt from Federal income taxation; and (vi) Other Institutional Investors satisfactory to SBA... requirement. 107.150 Section 107.150 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL...

20 CFR 404.1066 - Trade or business in general.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Trade or business in general. 404.1066 Section 404.1066 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment...

20 CFR 404.1066 - Trade or business in general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Trade or business in general. 404.1066 Section 404.1066 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment...

20 CFR 404.1066 - Trade or business in general.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Trade or business in general. 404.1066 Section 404.1066 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment...

20 CFR 404.1066 - Trade or business in general.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Trade or business in general. 404.1066 Section 404.1066 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment...

20 CFR 404.1066 - Trade or business in general.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Trade or business in general. 404.1066 Section 404.1066 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment...

An analysis of the feasibility of the copra business in the village of Pendowo Harjo, sub-district of Sungsang, Banyuasin Regency

NASA Astrophysics Data System (ADS)

Purba, Y. Z. W.; Saleh, W.

2018-01-01

Copra is used as raw material of coconut oil and exported commodity. This study was conducted in the Tidal Land of Pendowo Harjo Village, Subdistrict of Sungsang, Banyuasin Regency, which aims to calculate the production costs incurred, the income earned, and to analyze the feasibility of the business of producing copra. In this research, sampling was conducted by simple random sampling method. The number of samples taken in this study was 10 individuals who were the copra business people out of 117 people of population. The results of analysis show that the productioncost incurred is Rp 1,198,076.12, and the income earned is Rp 414,598.88 per unit of the production process. Financially, the value of NPV obtained is Rp 19,668,343.86, the value of the IRR is 60.75 percent and the value of the Net B/C is 1.74. Therefore, economically, the copra business is feasible to be developed.

Race, Ethnicity, and Exposure to Alcohol Outlets.

PubMed

Morrison, Christopher; Gruenewald, Paul J; Ponicki, William R

2016-01-01

Prior studies suggest that Black and Hispanic minority populations are exposed to greater concentrations of alcohol outlets, potentially contributing to health disparities between these populations and the White majority. We tested the alternative hypothesis that urban economic systems cause outlets to concentrate in low-income areas and, controlling for these effects, lower demand among minority populations leads to fewer outlets. Market potential for alcohol sales, a surrogate for demand, was estimated from survey and census data across census block groups for 50 California cities. Hierarchical Bayesian conditional autoregressive Poisson models then estimated relationships between observed geographic distributions of outlets and the market potential for alcohol, income, population size, and racial and ethnic composition. Market potentials were significantly smaller among lower income Black, Hispanic, and Asian populations. Block groups with greater market potential and lower income had greater concentrations of outlets. When we controlled for these effects, the racial and ethnic group composition of block groups was mostly unrelated to outlet concentrations. Health disparities related to exposure to alcohol outlets are primarily driven by distributions of income and population density across neighborhoods.

Race, Ethnicity, and Exposure to Alcohol Outlets

PubMed Central

Morrison, Christopher; Gruenewald, Paul J.; Ponicki, William R.

2016-01-01

Objective: Prior studies suggest that Black and Hispanic minority populations are exposed to greater concentrations of alcohol outlets, potentially contributing to health disparities between these populations and the White majority. We tested the alternative hypothesis that urban economic systems cause outlets to concentrate in low-income areas and, controlling for these effects, lower demand among minority populations leads to fewer outlets. Method: Market potential for alcohol sales, a surrogate for demand, was estimated from survey and census data across census block groups for 50 California cities. Hierarchical Bayesian conditional autoregressive Poisson models then estimated relationships between observed geographic distributions of outlets and the market potential for alcohol, income, population size, and racial and ethnic composition. Results: Market potentials were significantly smaller among lower income Black, Hispanic, and Asian populations. Block groups with greater market potential and lower income had greater concentrations of outlets. When we controlled for these effects, the racial and ethnic group composition of block groups was mostly unrelated to outlet concentrations. Conclusions: Health disparities related to exposure to alcohol outlets are primarily driven by distributions of income and population density across neighborhoods. PMID:26751356

Decision support system in an international-voice-services business company

NASA Astrophysics Data System (ADS)

Hadianti, R.; Uttunggadewa, S.; Syamsuddin, M.; Soewono, E.

2017-01-01

We consider a problem facing by an international telecommunication services company in maximizing its profit. From voice services by controlling cost and business partnership. The competitiveness in this industry is very high, so that any efficiency from controlling cost and business partnership can help the company to survive in the very high competitiveness situation. The company trades voice traffic with a large number of business partners. There are four trading schemes that can be chosen by this company, namely, flat rate, class tiering, volume commitment, and revenue capped. Each scheme has a specific characteristic on the rate and volume deal, where the last three schemes are regarded as strategic schemes to be offered to business partner to ensure incoming traffic volume for both parties. This company and each business partner need to choose an optimal agreement in a certain period of time that can maximize the company’s profit. In this agreement, both parties agree to use a certain trading scheme, rate and rate/volume/revenue deal. A decision support system is then needed in order to give a comprehensive information to the sales officers to deal with the business partners. This paper discusses the mathematical model of the optimal decision for incoming traffic volume control, which is a part of the analysis needed to build the decision support system. The mathematical model is built by first performing data analysis to see how elastic the incoming traffic volume is. As the level of elasticity is obtained, we then derive a mathematical modelling that can simulate the impact of any decision on trading to the revenue of the company. The optimal decision can be obtained from these simulations results. To evaluate the performance of the proposed method we implement our decision model to the historical data. A software tool incorporating our methodology is currently in construction.

The health migration crisis: the role of four Organisation for Economic Cooperation and Development countries.

PubMed

Pond, Bob; McPake, Barbara

2006-04-29

The crisis of human resources for health that is affecting low-income countries and especially sub-Saharan Africa has been attributed, at least in part, to increasing rates of migration of qualified health staff to high-income countries. We describe the conditions in four Organisation for Economic Cooperation and Development (OECD) health labour markets that have led to increasing rates of immigration. Popular explanations of these trends include ageing populations, growing incomes, and feminisation of the health workforce. Although these explanations form part of the larger picture, analysis of the forces operating in the four countries suggests that specific policy measures largely unrelated to these factors have driven growing demand for health staff. On this basis we argue that specific policy measures are equally capable of reversing these trends and avoiding the exploitation of low-income countries' scarce resources. These policies should seek to ensure local stability in health labour markets so that shortages of staff are not solved via the international brain drain.

26 CFR 1.894-1 - Income affected by treaty.

Code of Federal Regulations, 2014 CFR

2014-04-01

... same as in Example 3, except that in year 2, A makes the interest payment of $25 to FB, a Country Y unrelated foreign bank, on a loan from FB to A. (ii) Analysis. The analysis is the same as in Example 1 with respect to the $100 dividend payment from S to A. With respect to the payment from A to FB, paragraph (d...

Proximity to natural amenities: A seemingly unrelated hedonic regression model with spatial durbin and spatial error processes

Treesearch

German M. Izon; Michael S. Hand; Daniel W. Mccollum; Jennifer A. Thacher; Robert P. Berrens

2016-01-01

The existing literature suggests that the presence of natural amenities, such as open spaces, can be highly valued and affect economic decisions about where people live and work. This article contributes to previous research by testing this hypothesis using a unique micro-level data set and by examining spatial variations in income levels and housing prices in the...

24 CFR 135.40 - Providing other economic opportunities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Providing other economic... EMPLOYMENT AND BUSINESS OPPORTUNITY ECONOMIC OPPORTUNITIES FOR LOW- AND VERY LOW-INCOME PERSONS Economic Opportunities for Section 3 Residents and Section 3 Business Concerns § 135.40 Providing other economic...

24 CFR 135.40 - Providing other economic opportunities.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 24 Housing and Urban Development 1 2014-04-01 2014-04-01 false Providing other economic... EMPLOYMENT AND BUSINESS OPPORTUNITY ECONOMIC OPPORTUNITIES FOR LOW- AND VERY LOW-INCOME PERSONS Economic Opportunities for Section 3 Residents and Section 3 Business Concerns § 135.40 Providing other economic...

24 CFR 135.40 - Providing other economic opportunities.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 24 Housing and Urban Development 1 2012-04-01 2012-04-01 false Providing other economic... EMPLOYMENT AND BUSINESS OPPORTUNITY ECONOMIC OPPORTUNITIES FOR LOW- AND VERY LOW-INCOME PERSONS Economic Opportunities for Section 3 Residents and Section 3 Business Concerns § 135.40 Providing other economic...

24 CFR 135.40 - Providing other economic opportunities.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Providing other economic... EMPLOYMENT AND BUSINESS OPPORTUNITY ECONOMIC OPPORTUNITIES FOR LOW- AND VERY LOW-INCOME PERSONS Economic Opportunities for Section 3 Residents and Section 3 Business Concerns § 135.40 Providing other economic...

24 CFR 135.40 - Providing other economic opportunities.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false Providing other economic... EMPLOYMENT AND BUSINESS OPPORTUNITY ECONOMIC OPPORTUNITIES FOR LOW- AND VERY LOW-INCOME PERSONS Economic Opportunities for Section 3 Residents and Section 3 Business Concerns § 135.40 Providing other economic...

24 CFR Appendix to Part 135 - Unknown Title

Code of Federal Regulations, 2010 CFR

2010-04-01

... contract opportunities in a timely manner so that section 3 business concerns can take advantage of... low income persons by linking them to the support services available through the Small Business... each of the competitive procurement methods authorized in 24 CFR 85.36(d). (1) Small Purchase...

The Economic Impact of Tourism Sales.

ERIC Educational Resources Information Center

Johnson, Rebecca L.; And Others

1989-01-01

A study of the contribution to local income from tourist spending in six tourist industries combines primary data and the U.S.D.A Forest Service's IMPLAN system. Statistics show that businesses are seldom dependent upon tourists. Sales by restaurants, lodging places, amusements, and charter/marine services generate the most local income per…

26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-2... earnings and profits or previously taxed income pursuant to an election made under section 1368(e)(3) and... AAA for redemptions and distributions in the year of a redemption. (c) Distribution of money and loss...

26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-2... earnings and profits or previously taxed income pursuant to an election made under section 1368(e)(3) and... AAA for redemptions and distributions in the year of a redemption. (c) Distribution of money and loss...

26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-2... earnings and profits or previously taxed income pursuant to an election made under section 1368(e)(3) and... AAA for redemptions and distributions in the year of a redemption. (c) Distribution of money and loss...

26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1368-2 Accumulated... earnings and profits or previously taxed income pursuant to an election made under section 1368(e)(3) and... AAA for redemptions and distributions in the year of a redemption. (c) Distribution of money and loss...

26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-2... earnings and profits or previously taxed income pursuant to an election made under section 1368(e)(3) and... AAA for redemptions and distributions in the year of a redemption. (c) Distribution of money and loss...

26 CFR 1.1368-4 - Effective date and transition rule.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Effective date and transition rule. 1.1368-4 Section 1.1368-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1368-4 Effective...

26 CFR 1.894-1 - Income affected by treaty.

Code of Federal Regulations, 2010 CFR

2010-04-01

...-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... States $60,000 in service fees through the operation of business A and $10,000 in dividends through the... corporation. The service fees are considered to be industrial or commercial profits under the tax convention...

26 CFR 1.894-1 - Income affected by treaty.

Code of Federal Regulations, 2011 CFR

2011-04-01

...-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... States $60,000 in service fees through the operation of business A and $10,000 in dividends through the... corporation. The service fees are considered to be industrial or commercial profits under the tax convention...

7 CFR 761.105 - Year-end analysis.

Code of Federal Regulations, 2012 CFR

2012-01-01

... days after the end of the business year or farm budget planning period and must include: (1) An analysis comparing actual income, expenses, and production to projected income, expenses, and production for the preceding production cycle; and (2) An updated farm operating plan. [72 FR 63285, Nov. 8, 2007...

7 CFR 761.105 - Year-end analysis.

Code of Federal Regulations, 2013 CFR

2013-01-01

... days after the end of the business year or farm budget planning period and must include: (1) An analysis comparing actual income, expenses, and production to projected income, expenses, and production for the preceding production cycle; and (2) An updated farm operating plan. [72 FR 63285, Nov. 8, 2007...

7 CFR 761.105 - Year-end analysis.

Code of Federal Regulations, 2011 CFR

2011-01-01

... the end of the business year or farm budget planning period and must include: (1) An analysis comparing actual income, expenses, and production to projected income, expenses, and production for the preceding production cycle; and (2) An updated farm operating plan. [72 FR 63285, Nov. 8, 2007, as amended...

7 CFR 761.105 - Year-end analysis.

Code of Federal Regulations, 2014 CFR

2014-01-01

... days after the end of the business year or farm budget planning period and must include: (1) An analysis comparing actual income, expenses, and production to projected income, expenses, and production for the preceding production cycle; and (2) An updated farm operating plan. [72 FR 63285, Nov. 8, 2007...

20 CFR 404.1082 - Rentals from real estate; material participation.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1082 Rentals from real estate; material participation. (a) In general... earnings from self-employment, unless you receive the rentals in the course of a trade or business as a...

20 CFR 404.1082 - Rentals from real estate; material participation.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1082 Rentals from real estate; material participation. (a) In general... earnings from self-employment, unless you receive the rentals in the course of a trade or business as a...

20 CFR 404.1082 - Rentals from real estate; material participation.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1082 Rentals from real estate; material participation. (a) In general... earnings from self-employment, unless you receive the rentals in the course of a trade or business as a...

20 CFR 404.1082 - Rentals from real estate; material participation.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1082 Rentals from real estate; material participation. (a) In general... earnings from self-employment, unless you receive the rentals in the course of a trade or business as a...

20 CFR 404.1082 - Rentals from real estate; material participation.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1082 Rentals from real estate; material participation. (a) In general... earnings from self-employment, unless you receive the rentals in the course of a trade or business as a...

26 CFR 1.444-4 - Tiered structure.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Tiered structure. 1.444-4 Section 1.444-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Accounting Periods § 1.444-4 Tiered structure. (a) Electing small business trusts. For...

26 CFR 1.410(b)-4 - Nondiscriminatory classification test.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., nature of compensation (i.e., salaried or hourly), geographic location, and similar bona fide business... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.410(b)-4 Nondiscriminatory classification test. (a) In general. A plan satisfies the nondiscriminatory classification test of...

77 FR 37837 - Overall Foreign Loss Recapture on Property Dispositions

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-25

... coordination of the rules for determining high-taxed income with capital gains adjustments and the allocation.... Questions have arisen regarding the coordination of these rules with the capital gains adjustments under... business, gain is recognized on that disposition and treated as foreign source income, regardless of...

26 CFR 1.936-5 - Intangible property income when an election out is made: Product, business presence, and contract...

Code of Federal Regulations, 2010 CFR

2010-04-01

... property are substantial in nature and are generally considered to constitute the manufacture or production... minor assembly operations constitute manufacture or production of property... is made: Product, business presence, and contract manufacturing. 1.936-5 Section 1.936-5 Internal...

Taxes; Business Education: 6463.02.

ERIC Educational Resources Information Center

Luksa, Cecelia

This course explores questions of why we have taxes and how they benefit people. Various other taxes (local, State and Federal, property, income, excise, and inheritance taxes) are dealt with. There is no specific prerequisite for this course, but it is recommended that students enroll in other consumer economics and business mathematics courses…

13 CFR 108.10 - Description of the New Markets Venture Capital Program.

Code of Federal Regulations, 2010 CFR

2010-01-01

... equity capital investments in smaller enterprises located in low-income geographic areas. SBA also awards... Venture Capital Program. 108.10 Section 108.10 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Introduction to Part 108 § 108.10 Description of the...

24 CFR 135.72 - Cooperation in achieving compliance.

Code of Federal Regulations, 2011 CFR

2011-04-01

... EMPLOYMENT AND BUSINESS OPPORTUNITY ECONOMIC OPPORTUNITIES FOR LOW- AND VERY LOW-INCOME PERSONS Complaint and... the success of ensuring that section 3 residents and section 3 business concerns have the opportunity... regulations in this part. The provisions of 2 CFR part 2424 apply to the employment, engagement of services...

24 CFR 135.32 - Responsibilities of the recipient.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Responsibilities of the recipient... EMPLOYMENT AND BUSINESS OPPORTUNITY ECONOMIC OPPORTUNITIES FOR LOW- AND VERY LOW-INCOME PERSONS Economic Opportunities for Section 3 Residents and Section 3 Business Concerns § 135.32 Responsibilities of the recipient...

13 CFR 127.402 - How will SBA conduct an examination?

Code of Federal Regulations, 2013 CFR

2013-01-01

... examination? 127.402 Section 127.402 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION WOMEN-OWNED... an EDWOSB or WOSB. However, SBA reserves the right to conduct a site visit without prior notification... personal income tax returns (including all schedules and W-2 forms) for the women claiming economic...

13 CFR 127.402 - How will SBA conduct an examination?

Code of Federal Regulations, 2014 CFR

2014-01-01

... examination? 127.402 Section 127.402 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION WOMEN-OWNED... an EDWOSB or WOSB. However, SBA reserves the right to conduct a site visit without prior notification... personal income tax returns (including all schedules and W-2 forms) for the women claiming economic...

13 CFR 127.402 - How will SBA conduct an examination?

Code of Federal Regulations, 2012 CFR

2012-01-01

... examination? 127.402 Section 127.402 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION WOMEN-OWNED... an EDWOSB or WOSB. However, SBA reserves the right to conduct a site visit without prior notification... personal income tax returns (including all schedules and W-2 forms) for the women claiming economic...

Effects of Experimental Income on Demand for Potentially Real Cigarettes

PubMed Central

Wilson, Arlington George; Bickel, Warren K.

2015-01-01

Introduction: Cigarette demand, or the change in cigarette consumption as a function of price, is a measure of reinforcement that is associated with level of tobacco dependence and other clinically relevant measures, but the effects of experimentally controlled income on real-world cigarette consumption have not been examined. Methods: In this study, income available for cigarette purchases was manipulated to assess the effect on cigarette demand. Tobacco-dependent cigarette smokers (n = 15) who smoked 10–40 cigarettes per day completed a series of cigarette purchasing tasks under a variety of income conditions meant to mimic different weekly cigarette budgets: $280, approximately $127, $70, or approximately $32 per week. Prices of $0.12, $0.25, $0.50, and $1.00 per cigarette were assessed in each income condition. Participants were instructed to purchase as many cigarettes as they would like for the next week and to only consume cigarettes purchased in the context of the study. One price in 1 income condition was randomly chosen to be “real,” and the cigarettes and the excess money in the budget for that condition were given to the participant. Results: Results indicate that demand elasticity was negatively correlated with income. Demand intensity (consumption at low prices) was unrelated to income condition and remained high across incomes. Conclusions: These results indicate that the amount of income that is available for cigarette purchases has a large effect on cigarette consumption, but only at high prices. PMID:25168032

The Budget and Economic Outlook: Fiscal Years 2007 to 2016

DTIC Science & Technology

2006-01-01

2001 and 2003. d. The estimated trend in the ratio of output to hours worked in the nonfarm business sector . Total, Total, 1950- 1974- 1982- 1991...Potential Labor Productivity in the Nonfarm Business Sectord Overall Economy Nonfarm Business Sector TFP adjustments Contributions to the Growth of...on CBO’s Baseline Budget Projections 123D-1. Relationship of the Budget to the Federal Sector of the National Income and Product Accounts 128D-2

Community matters: intimate partner violence among rural young adults.

PubMed

Edwards, Katie M; Mattingly, Marybeth J; Dixon, Kristiana J; Banyard, Victoria L

2014-03-01

Drawing on social disorganization theory, the current study examined the extent to which community-level poverty rates and collective efficacy influenced individual reports of intimate partner violence (IPV) perpetration, victimization, and bystander intervention among a sample of 178 young adults (18-24; 67.4% women) from 16 rural counties across the eastern US who completed an online survey that assessed demographic information, IPV perpetration, victimization, bystander intervention, and collective efficacy. We computed each county's poverty rate from the 2007-2011 American Community Survey. Generalized estimating equations demonstrated that after controlling for individual-level income status, community-level poverty positively predicted IPV victimization and perpetration for both men and women. Collective efficacy was inversely related to IPV victimization and perpetration for men; however, collective efficacy was unrelated to IPV victimization and perpetration for women. Whereas IPV bystander intervention was positively related to collective efficacy and inversely related to individual-level income status for both men and women, community-level poverty was unrelated to IPV bystander intervention for both men and women. Overall, these findings provide some support for social disorganization theory in explaining IPV among rural young adults, and underscore the importance of multi-level IPV prevention and intervention efforts focused around community-capacity building and enhancement of collective efficacy.

The challenges of a home-based nursing consultation business.

PubMed

Schulmeister, L

1999-03-01

The transition from working in a traditional setting to working at home alone can be challenging for new nurse consultants. Home-based consultants can use a variety of strategies to stay focused and connected, such as having a designated work area, limiting distractions, and networking. Nurse consultants can obtain information about business management from community resources, and computer on-line services offer a means of contacting other small-business owners. Ongoing business evaluations, which include professional accomplishments as well as an examination of income and expenses, help in planning. Home-based nurse consultants can increase the likelihood of business success by setting objectives, working diligently, and networking with others in the business community.

12 CFR 225.127 - Investment in corporations or projects designed primarily to promote community welfare.

Code of Federal Regulations, 2013 CFR

2013-01-01

... Nation's social problems. Although the interpretation primarily focuses on low- and moderate-income... remedying our social ills. Section 225.25(b)(6) is intended to provide an opportunity for them to assume... or medium-sized locally-controlled businesses in low-income urban or other economically depressed...

26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

Code of Federal Regulations, 2012 CFR

2012-04-01

... employees or their beneficiaries to participate in the profits of the employer's trade or business, or in... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus...

26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

Code of Federal Regulations, 2011 CFR

2011-04-01

... employees or their beneficiaries to participate in the profits of the employer's trade or business, or in... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus...

26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

Code of Federal Regulations, 2014 CFR

2014-04-01

... employees or their beneficiaries to participate in the profits of the employer's trade or business, or in... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus...

26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

Code of Federal Regulations, 2013 CFR

2013-04-01

... employees or their beneficiaries to participate in the profits of the employer's trade or business, or in... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus...

26 CFR 1.1363-1 - Effect of election on corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Effect of election on corporation. 1.1363-1 Section 1.1363-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1363-1 Effect of...

26 CFR 1.1363-1 - Effect of election on corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Effect of election on corporation. 1.1363-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1363-1 Effect of election on corporation. (a) Exemption of corporation from income tax—(1) In general. Except as...

26 CFR 1.1363-1 - Effect of election on corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Effect of election on corporation. 1.1363-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1363-1 Effect of election on corporation. (a) Exemption of corporation from income tax—(1) In general. Except as...

26 CFR 1.1363-1 - Effect of election on corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Effect of election on corporation. 1.1363-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1363-1 Effect of election on corporation. (a) Exemption of corporation from income tax—(1) In general. Except as...

26 CFR 1.1363-1 - Effect of election on corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Effect of election on corporation. 1.1363-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1363-1 Effect of election on corporation. (a) Exemption of corporation from income tax—(1) In general. Except as...

INCOME OPPORTUNITIES FOR RURAL FAMILIES FROM OUTDOOR RECREATION ENTERPRISES.

ERIC Educational Resources Information Center

BIRD, RONALD; INMAN, BUIS T.

MANY LOW INCOME AREAS OF THE U.S. POSSESS NATURAL ATTRACTIONS WHICH CAN BE USED AS A BASIS FOR ESTABLISHING EITHER PART OR FULL-TIME RECREATIONAL ENTERPRISES. THE SUCCESS OF PEOPLE UNDERTAKING THESE TYPES OF BUSINESS VENTURES DEPENDS ON THEIR MANAGERIAL ABILITY IN ASSESSING DEMAND, ACQUIRING THE NECESSARY CAPITAL, BUILDING APPROPRIATE FACILITIES,…

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...

A Comprehensive Community Nursing Center Model: Maximizing Practice Income--A Challenge to Educators.

ERIC Educational Resources Information Center

Walker, Patricia Hinton

1994-01-01

The University of Rochester's community nursing center is an entrepreneurial model for faculty practice based on sound business principles to enhance financial success. These principles include development and pricing of the product of nursing services, consumer dialogue instead of advertising monologue, and a diversified income base. (SK)

26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Basis of debt-financed property acquired in corporate liquidation. 1.514(d)-1 Section 1.514(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business...

12 CFR 390.384 - Financial statements for conversions, SEC filings, and offering circulars.

Code of Federal Regulations, 2014 CFR

2014-01-01

... business with regard to loans means those loans which were made on substantially the same terms, including... income on installment loans, (iv) discount on loans purchased, and (v) loans in process. (b) State on the... income on installment loans shall be shown and deducted separately from total loans. (f) Unamortized...

[Development mechanism of concentrated poverty areas under the sustainable livelihood: The example of the development-restricted ecological district of Ningxia, Northwest China].

PubMed

Zhong, Jun-tao; Mi, Wen-bao; Fan, Xin-gang; Yang, Mei-ling

2015-09-01

Livelihood capital has a close relationship with the income and expenditure of farmers' households. For example, the survival strategies of farmers' households are determined by it and it also influences regional development mechanisms and models. Under the analysis framework of sustainable livelihoods, this study evaluated farmers' livelihood capital, income, and expenditure, based on a participatory rural appraisal and a statistical method, in the development-restricted ecological district of Ningxia, decomposed into the nationality, terrain, and type of farmers' household. Further, by using an index of non-farm business households, the correlations between the livelihood capital and income with the expenditure of farmers' households and the index of non-farm business households were quantified to understand the mechanism of regional development. The results showed that livelihood capital was generally low in the study area. In particular, the livelihood capital of Hui nationality households was slightly higher than that of Han nationality households, that of river valley households was higher than that of mountain households, and that of combined occupation households and non-farm business households was significantly higher than that of agricultural households. Moreover, there was a significant positive correlation between the net annual income of farmers' households and the non-agricultural index, human capital, physical capital, and financial capital, while a significant negative correlation existed between net annual income and natural capital. These findings suggested that efforts were required to enhance the capacity of the non-agricultural index and the human, material, and other capital in the study area. They also served as a guideline for the circulation of peasants' means of production in order to accelerate the polarization of natural capital.

26 CFR 1.455-4 - Cessation of taxpayer's liability.

Code of Federal Regulations, 2013 CFR

2013-04-01

... section 455 to a trade or business in connection with which prepaid subscription income is received, and if its liability to furnish or deliver a newspaper, magazine, or other periodical ends for any reason... a taxpayer who has elected to apply the provisions of section 455 to a trade or business dies or...

26 CFR 1.455-4 - Cessation of taxpayer's liability.

Code of Federal Regulations, 2010 CFR

2010-04-01

... trade or business in connection with which prepaid subscription income is received, and if its liability to furnish or deliver a newspaper, magazine, or other periodical ends for any reason, then so much of... elected to apply the provisions of section 455 to a trade or business dies or ceases to exist, then so...

26 CFR 1.455-4 - Cessation of taxpayer's liability.

Code of Federal Regulations, 2014 CFR

2014-04-01

... section 455 to a trade or business in connection with which prepaid subscription income is received, and if its liability to furnish or deliver a newspaper, magazine, or other periodical ends for any reason... a taxpayer who has elected to apply the provisions of section 455 to a trade or business dies or...

26 CFR 1.455-4 - Cessation of taxpayer's liability.

Code of Federal Regulations, 2012 CFR

2012-04-01

... section 455 to a trade or business in connection with which prepaid subscription income is received, and if its liability to furnish or deliver a newspaper, magazine, or other periodical ends for any reason... a taxpayer who has elected to apply the provisions of section 455 to a trade or business dies or...

26 CFR 1.455-4 - Cessation of taxpayer's liability.

Code of Federal Regulations, 2011 CFR

2011-04-01

... section 455 to a trade or business in connection with which prepaid subscription income is received, and if its liability to furnish or deliver a newspaper, magazine, or other periodical ends for any reason... a taxpayer who has elected to apply the provisions of section 455 to a trade or business dies or...

A Case Study in Securities Law: SEC v. Baker

ERIC Educational Resources Information Center

Schoen, Edward J.; Hughes, Diane Y.; Kowalsky, Michelle A.

2017-01-01

There are two overarching goals to this case study. First, the authors want to introduce students as early as possible in their study of business to the perils of deliberate misstatements of income in financial statement and the significant consequences that await those who do. Given the recent business scandals involving mortgage-backed…

26 CFR 1.62-1T - Adjusted gross income (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

..., cooperative bank or homestead association as a penalty for premature withdrawal of funds from a time savings... business expenses for meals and entertainment. If— (i) The facts and circumstances do not make clear— (A) That a reimbursement does not apply to business expenses for meals or entertainment, or (B) The amount...

26 CFR 1.482-3 - Methods to determine taxable income in connection with a transfer of tangible property.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., packaging, repackaging, labelling, or minor assembly do not ordinarily constitute physical alteration... affect the reliability of the comparison. Finally, the reliability of profit measures based on gross..., in the age of plant and equipment), business experience (such as whether the business is in a start...

26 CFR 1.482-3 - Methods to determine taxable income in connection with a transfer of tangible property.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., packaging, repackaging, labelling, or minor assembly do not ordinarily constitute physical alteration... affect the reliability of the comparison. Finally, the reliability of profit measures based on gross..., in the age of plant and equipment), business experience (such as whether the business is in a start...

Economic Development Projects and Jobs: Lessons from the Targeted Jobs Demonstration Program.

ERIC Educational Resources Information Center

Van Horn, Carl; And Others

This guide, based on approaches for targeting jobs and business opportunities that were developed during the Targeted Jobs Demonstration Program (TJDP), contains strategies and techniques for ensuring that some of the benefits of economic development investments are directed to low-income individuals and small and minority businesses. Addressed in…

Family Child Care Tax Workbook. Redleaf Press Business Series.

ERIC Educational Resources Information Center

Copeland, Tom

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

Revisiting causal neighborhood effects on individual ischemic heart disease risk: a quasi-experimental multilevel analysis among Swedish siblings.

PubMed

Merlo, Juan; Ohlsson, Henrik; Chaix, Basile; Lichtenstein, Paul; Kawachi, Ichiro; Subramanian, S V

2013-01-01

Neighborhood socioeconomic disadvantage is associated to increased individual risk of ischemic heart disease (IHD). However, the value of this association for causal inference is uncertain. Moreover, neighborhoods are often defined by available administrative boundaries without evaluating in which degree these boundaries embrace a relevant socio-geographical context that condition individual differences in IHD risk. Therefore, we performed an analysis of variance, and also compared the associations obtained by conventional multilevel analyses and by quasi-experimental family-based design that provides stronger evidence for causal inference. Linking the Swedish Multi-Generation Register to several other national registers, we analyzed 184,931 families embracing 415,540 full brothers 45-64 years old in 2004, and residing in 8408 small-area market statistics (SAMS) considered as "neighborhoods" in our study. We investigated the association between low neighborhood income (categorized in groups by deciles) and IHD risk in the next four years. We distinguished between family mean and intrafamilial-centered low neighborhood income, which allowed us to investigate both unrelated individuals from different families and full brothers within families. We applied multilevel logistic regression techniques to obtain odds ratios (OR), variance partition coefficients (VPC) and 95% credible intervals (CI). In unrelated individuals a decile unit increase of low neighborhood income increased individual IHD risk (OR = 1.04, 95% CI: 1.03-1.07). In the intrafamilial analysis this association was reduced (OR = 1.02, 95% CI: 1.02-1.04). Low neighborhood income seems associated with IHD risk in middle-aged men. However, despite the family-based design, we cannot exclude residual confounding by genetic and non-shared environmental factors. Besides, the low neighborhood level VPC = 1.5% suggest that the SAMS are a rather inappropriate construct of the socio-geographic context that conditions individual variance in IHD risk. In contrast the high family level VPC = 20.1% confirms the relevance of the family context for understanding IHD risk. Copyright © 2012 Elsevier Ltd. All rights reserved.

Business education in veterinary schools: the potential role of the Veterinary Business Management Association.

PubMed

Kieves, Nina R; Roark, Andrew W; Sparks, Tonya K

2007-01-01

Studies have indicated the importance of business education in improving the income level attained by veterinarians and the quality of service they provide. The Veterinary Business Management Association (VBMA), a national organization of veterinary students, has the potential to augment veterinary curricula by providing additional education to help ensure professional success. Local chapters at 27 of the 28 veterinary colleges in the United States (as of 2007) supplement the curriculum by focusing on business topics. A national governing board oversees the chapters, helping to ensure that high-quality educational programs are conducted and providing a conduit for communication.

Effects of experimental income on demand for potentially real cigarettes.

PubMed

Koffarnus, Mikhail N; Wilson, Arlington George; Bickel, Warren K

2015-03-01

Cigarette demand, or the change in cigarette consumption as a function of price, is a measure of reinforcement that is associated with level of tobacco dependence and other clinically relevant measures, but the effects of experimentally controlled income on real-world cigarette consumption have not been examined. In this study, income available for cigarette purchases was manipulated to assess the effect on cigarette demand. Tobacco-dependent cigarette smokers (n = 15) who smoked 10-40 cigarettes per day completed a series of cigarette purchasing tasks under a variety of income conditions meant to mimic different weekly cigarette budgets: $280, approximately $127, $70, or approximately $32 per week. Prices of $0.12, $0.25, $0.50, and $1.00 per cigarette were assessed in each income condition. Participants were instructed to purchase as many cigarettes as they would like for the next week and to only consume cigarettes purchased in the context of the study. One price in 1 income condition was randomly chosen to be "real," and the cigarettes and the excess money in the budget for that condition were given to the participant. Results indicate that demand elasticity was negatively correlated with income. Demand intensity (consumption at low prices) was unrelated to income condition and remained high across incomes. These results indicate that the amount of income that is available for cigarette purchases has a large effect on cigarette consumption, but only at high prices. © The Author 2014. Published by Oxford University Press on behalf of the Society for Research on Nicotine and Tobacco. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

Cocaine behavioral economics: From the naturalistic environment to the controlled laboratory setting

PubMed Central

Greenwald, Mark K.; Steinmiller, Caren L.

2017-01-01

Background We previously observed that behavioral economic factors predict naturalistic heroin seeking behavior that correlates with opioid seeking in the experimental laboratory. The present study sought to replicate and extend these prior findings with regular cocaine users. Methods Participants (N = 83) completed a semi-structured interview to establish income-generating and cocaine-purchasing/use repertoire during the past month. Questions addressed sources/amounts of income and expenditures; price (money and time) per purchase; and frequency/amounts of cocaine purchased and consumed. Naturalistic cocaine purchasing and use patterns were: (1) analyzed as a function of income quartile, (2) perturbed by hypothetical changes in cost factors to assess changes in purchasing/use habits, and (3) correlated with experimental cocaine seeking. Results Income was positively related to naturalistic cocaine seeking/use pattern (i.e., income elastic), and behaviors were cost-efficient and sensitive to supply chain. Income was unrelated to proportional expenditure on cocaine (≈55%) but inversely related to food expenditure. In all hypothetical scenarios (changes in income or dealer, loss of income assistance from government or family/friends, and increasing arrest risk when purchasing), the high-income group reported they would continue to use more cocaine daily than other groups. Number of laboratory cocaine choices significantly correlated with cocaine purchase time (positively) and purity of cocaine (negatively) in the naturalistic setting. Conclusions These results replicate and extend findings with regular heroin users, demonstrate the importance of income, cost-efficiency and supply-mindedness in cocaine seeking/use, and suggest that this interview-based approach has good external validity. PMID:24878248

ABC's of monitoring federal tax exemption.

PubMed

Sanborn, A B; MacKelvie, C F

1988-10-01

Congress and the Internal Revenue Service (IRS) are taking a close look at the Internal Revenue Code (IRC) as it applies to Catholic institutions' activities. Although most Catholic institutions' exempt status is secured by reserved power organizational characteristics, it would behoove healthcare leaders to become familiar with the tax system and the IRS operation and, if necessary, make appropriate accommodations. They should understand what triggers an IRS audit and the audit process itself. The IRS subjects exempt institutions to organizational and operational tests. It deems that a healthcare entity is organized exclusively for an exempt (and charitable) purpose when that entity's articles of incorporation: 1. Limit the organization's purposes to charitable purposes. 2. Limit the organizations's activities to those which further its exempt purposes only, with other purposes furthered in only an insubstantial way. 3. Limit activities to those specified in IRC Section 501(c)(3). 4. Limit distribution of the organization's assets on dissolution to another organization with a like or similar exempt purpose. 5. Limit legislative and bar political activities Although most Catholic healthcare entities are "tax managed" conservatively, from an operational perspective, they often enter into transactions that the IRS considers "red flags." Some of these "red flag" transactions involve: Joint venture operations. Physician recruitment and physician handling plans. Rental/lease arrangements. Defined compensation plans. Hospital productivity plans. Profit-sharing plans. Contingent compensation arrangements. Acquisition, mergers, and divestitures. Taxable subsidiaries and unrelated business income.

Human well-being and land cover types in the southeastern U.S.A.

Treesearch

B. Gyawali; R. Fraser; J. Schelhas; Y. Wang; W. Tadesse; J. Bukenya

2009-01-01

The west-central region of Alabama is rich in natural resources.  Yet changes in land use seem unrelated to improvements in human well-being.  Satellite imagery and U.S. census data for 1980 and 2000 were analyzed to test whether changes in land cover were related to changes in a human well-being index-of income, employment and education at the Cenus Block Group (CBG)...

Determinant of Household Business Scale of Moa Buffaloes at Moa Island Southwest Maluku Regency

NASA Astrophysics Data System (ADS)

Lainsamputty, J.; Roessali, W.; Santosa, S. I.; Eddy, B. T.

2018-02-01

The objective of this research was to analyze factors that affect the business scale of Moa buffaloes at Moa Island, Regency of Southwest Maluku. The research used a survey method with multistage random sampling. The location chosen was the District of Moa Lakor at Moa Island based on its largest buffalo population. Respondents were randomly drawn in a total of 120 respondents. The variables measured were years of experience in rearing animals, costs of production, farmer’s participation in group activities, animal housing systems, farmer’s income and farmer’s age. The statistical test used was the multiple linear regressions. The results showed that the mean of business scale in the area of high density of buffaloes population was 12.6 AU, in the moderate was 12.4 AU and in the low was 11.0 AU. The average of production cost was IDR 1.893.536.00/year, the average of revenue was IDR14.083.333.00/year, while the average of income was IDR 12.189.797.00/year. The independent variables simultaneously influence the business scale (P<0.01). Partially, experience, costs of production, participation and housing systems had highly significant influences on the business scale (P<0.01).

17 CFR 210.12-24 - Real estate owned and rental income. 1

Code of Federal Regulations, 2011 CFR

2011-04-01

..., repairs and expenses Column J—Net income applicable to period Farms Residential Apartments and business Unimproved Total 8 Rent from properties sold during period Total 1 All money columns shall be totaled. 2 Each... amount of all intercompany profits included in the total of column E shall be stated if material. 8...

17 CFR 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 1

Code of Federal Regulations, 2011 CFR

2011-04-01

... (total) Apartments and business (total) Unimproved (total) Total 12 1 All money columns shall be totaled... amount shown in the profit and loss or income statement, interest income earned applicable to period from... column C includes intercompany profits, state the bases of the transactions resulting in such profits and...

17 CFR 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 1

Code of Federal Regulations, 2014 CFR

2014-04-01

... business (total) Unimproved (total) Total 12 1 All money columns shall be totaled. 2 If mortgages represent... profit and loss or income statement, interest income earned applicable to period from mortgages sold or... column C includes intercompany profits, state the bases of the transactions resulting in such profits and...

17 CFR 210.12-24 - Real estate owned and rental income. 1

Code of Federal Regulations, 2010 CFR

2010-04-01

..., repairs and expenses Column J—Net income applicable to period Farms Residential Apartments and business Unimproved Total 8 Rent from properties sold during period Total 1 All money columns shall be totaled. 2 Each... amount of all intercompany profits included in the total of column E shall be stated if material. 8...

45 CFR 307.11 - Functional requirements for computerized support enforcement systems in operation by October 1...

Code of Federal Regulations, 2014 CFR

2014-10-01

... (2) The capability to perform the following tasks with the frequency and in the manner required under... business days after receipt of notice of income, and the income source subject to withholding from a court... orders through an automated information network in meeting paragraph (e)(2)(ii) of this section provided...

26 CFR 1.937-2 - Income from sources within a possession.

Code of Federal Regulations, 2011 CFR

2011-04-01

... active conduct of a trade or business in the relevant possession. The entire amount of any dividend paid... income of the corporation for the testing period was derived from the active conduct of a trade or... through 1.861-12 will apply. (ii) Interest from corporations engaged in the active conduct of a trade or...