In particular, if a taxpayer has no tax attributes at all, there will be no reduction.
Using a choice experiment, this study investigates public preferences for carbon tax attributes in a developing country context.
Section 108(b)(1) requires only that the tax attributes be reduced by [t]he amount excluded from gross income, (emphasis added), and that amount is not altered by the mere pass-through of the income to the shareholder.
In both the Geithner and Daschle cases, the failure to pay taxes is attributed to unintentional oversights.
Illinois, for instance, is confronting a $200 million shortfall in tax revenue, attributed in part to consumers driving down sales tax revenue by holding off on shopping and tighter real estate tax collections as the housing market struggles.
To estimate tax revenue attributed to vaccination-related changes in morbidity and mortality, direct and indirect tax rates were linked to differences in age- and gender-specific earnings.
The massive tax debts attributed to Yukos's main production subsidiary were magically reduced by the courts after the unit was expropriated by the state and sold to Rosneft.Shell's capitulation and the Yukos case exemplify the state's ever-increasing role in the energy industry.
With all of the tax penalties attributed to marriage, it is a wonder that anyone decides to get married.
Following the principles of generational accounting (Auerbach, 1999) the average lifetime transfer costs and tax revenues attributed to changes in morbidity and mortality resulting from HPV vaccination were also estimated.
(5) Respondents who knew the party positions were more sensitive to the tax attribute.
