Reference - General

This is a Technical Explanation of the Protocol signed at Chelsea on September 21, 2007 (the "Protocol"), amending the Convention between the United States of America and Canada with Respect to Taxes on Income and on Capital done at Washington on September 26, 1980,...

This big, clear and simple book provides one place to record all that hard to remember information. Whilst the "Look Inside" feature gives you some idea of what to expect, it actually has pages dedicated to telephone numbers, passport numbers, website passwords, banking, insurance,...

This is a technical explanation of the Convention between the United States and Bulgaria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on February 23, 2007, and the Protocol between the United States...

This is a technical explanation of the Convention between the Government of the United States of America and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed...

This is a technical explanation of the Convention between the United States and Bangladesh signed at Dhaka on September 26, 2004(the "Convention"). Negotiations with respect to the Protocol took into account the U.S. Department of the Treasury's current tax treaty policy and Treasury's Model...

This is a technical explanation of the Protocol between the United States and Australia, signed on September 27, 2001, (the "Protocol") amending the Convention between the United States of America and Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion...

Title XII of the Pension Protection Act of 2006 made numerous changes to provisions of the Internal Revenue addressing charitable giving and tax-exempt organizations. Particular changes to the law were made regarding supporting organizations and charitable giving arrangements commonly referred to as donor advised...

This report addresses internal control deficiencies we identified during our audit of IRS's fiscal years 2012 and 2011 financial statements and during our agreed-upon procedures work concerning excise tax distributions to the Airport and Airway Trust Fund and the Highway Trust Fund. As part...

The Telework Enhancement Act of 2010 requires the Office of Personnel Management (OPM) to submit an annual report to Congress addressing the telework program of each executive agency. The act also required us to review OPM's first report and submit a report to Congress...

The FAA Modernization and Reform Act of 2012 directed the Comptroller General of the United States to conduct a study on the effectiveness of the Federal Aviation Administration's (FAA) oversight of the use of new technologies to prevent or mitigate the effects of dense,...

I have lived in Arizona, in three separate moves, over thirty years. I was first exposed to Arizona's nature and history in Florence, where I lived as a youngster. I am also an amateur astronomer; my brother-in-law introduced me to the wonders of the...

Since the establishment of limited Palestinian self-rule in the West Bank and Gaza Strip in the mid-1990s, the U.S. government has committed approximately $5 billion in bilateral assistance to the Palestinians, who are among the world's largest per capita recipients of international foreign aid....

The Voting Rights Act (VRA) was successfully challenged in a June 2013 case decided by the U.S. Supreme Court in Shelby County, Alabama v. Holder. The suit challenged the constitutionality of Sections 4 and 5 of the VRA, under which certain jurisdictions with a...

China's actions for asserting and defending its maritime territorial and exclusive economic zone (EEZ) claims in the East China (ECS) and South China Sea (SCS), particularly since late 2013, have heightened concerns among observers that ongoing disputes over these waters and some of the...

For the young soul at heart who is ready to take a chance on their dream and make it happen! You'll wish someone had told you this before growing up. You'll wish you Knew this before leaving for college, or before starting out in...

Need help with your new Kindle Fire HD 6? The Kindle Fire HD 6 is Amazon's fourth-generation tablet PC, and is Amazon's first six-inch tablet. The Guide to the Kindle Fire HD 6 organizes all of the available information regarding the Kindle Fire HD...

This is a Technical Explanation of the Protocol signed at Washington on January 14, 2013, the related Memorandum of Understanding signed the same day, and a subsequent Exchange of Notes dated July 23, 2013 (hereinafter the "Protocol", "Memorandum of Understanding" and "Exchange of Notes"...

This is a Technical Explanation of the Convention between the United States and the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Warsaw on February 13, 2013 (the "Convention").Author:...

Seventeen million anglers, 16 years of age and older, enjoyed their fishing from a boat in the varied fresh and marine waters of the U.S. in 2006. They spent over 246 million days on the water. This report presents an analysis of their boat...

The Government of the United States of America and the Government of the Republic of Venezuela, desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, have agreed as...

The Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland, Desiring to conclude a new Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on...

The Government of the United States of America and the Government of Malta, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:Author: Government of the Untied...

This is a Technical Explanation of the Convention between the Government of the United States and the Government of the Republic of Chile for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, signed...

This document serves two purposes: (1) to specify the style for your company to use, and (2) to serve as a reference work. The first few chapters can be read in about 2 hours, providing your company's writers, editors, and peer reviewers with an...

The passage of the Marine Mammal Protection Act of 1972, hereafter referred to as the Act or MMPA, gave the Department of the Interior (Department) responsibility for manatees, polar bears, walruses, sea and marine otters, and dugong. Within the Department, the U.S. Fish and...

Congress sets statutory requirements for Ex-Im Bank's support in its charter, under which the Bank's financing must have a reasonable assurance of repayment and must supplement, and not compete with, private capital. Ex-Im Bank also abides by international rules for government backed export credit...

The United States of America and the Republic of Poland, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:Author: The United States of America and the...

Desiring to amend the Convention Between the Government of the United States of America and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, signed at Paris...

The United States of America and Canada, hereinafter referred to as the "Contracting States", DESIRING to conclude a Protocol amending the Convention between the United States of America and Canada with Respect to Taxes on Income and on Capital done at Washington on 26...

The Government of the United States of America and the Government of Iceland, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, HAVE AGREED as follows:Author: The Government of the...

This is a Technical Explanation of the Convention between the Government of the United States and the Government of the Republic of Hungary for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on February...

The United States of America and the Republic of Estonia, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:Author: The Government of the United States of...

The Government of the United States of America and the Government of the Kingdom of Denmark, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:Author: The...

Electronic delivery of tax refunds through direct deposit to bank accounts is used by most upperincome families, but has so far eluded many low- and moderate-income families. One of the benefits of electronic delivery versus paper checks is lower administrative cost for the federal...

Projected long-range costs for both Medicare and Social Security are not sustainable with currently scheduled financing and will require legislative action to avoid disruptive consequences for beneficiaries and taxpayers. If lawmakers act sooner rather than later, they can consider more options and more time...

During its initial years of operation, FASAB developed a core set of accounting standards and concepts statements. Now, after more than a dozen years of substantial progress, the Board believes that it is time to revisit the concepts given the changes in the federal...

SSBCI is a $1.5 billion Treasury program created by the Act aimed at increasing access to credit for small businesses. The program gives States, territories and eligible municipalities (referred to by Treasury as participating States) the opportunity to fund Capital Access Programs and Other...

The Department of the Treasury's Office of Inspector General (OIG) was established pursuant to the 1988 amendment to the Inspector General Act of 1978.1 OIG is headed by an Inspector General appointed by the President of the United States, with the advice and consent...

This paper examines the impact of post-9/11 changes in visa and security policy on business and leisure travel to the United States. American businesses, tourism industry representatives, and politicians pointed to changes in visa policies as being responsible for a sharp decline in short-term...

This literature review provides an overview of research on the following small-dollar credit products: auto title loans, pawnshops, payday lending, refund anticipation loans (RALs) and checks (RACs), and rent-to-own (RTO). This review includes recently published research. It is not intended as an exhaustive treatment...

The Federal Accounting Standards Advisory Board (FASAB, "the Board") was created under the terms of the Federal Advisory Committee Act (FACA), as amended, (5 U.S.C. app.) and is sponsored by the Comptroller General of the United States, the Director of the Office of Management...

The American Opportunity Tax Credit (AOTC), enacted as part of the American Recovery and Reinvestment Act, was signed by the President in February 2009. The same law mandated that a study be undertaken by the Secretary of the Treasury and the Secretary of Education,...

This study uses new nationally representative data from the National Financial Capability State-by-State Survey to examine the relationship between state-level alternative financial service (AFS) policies (prohibitions, price caps, disclosures) and consumer use of five AFS products: payday loans, auto title loans, pawn broker loans,...

Last year, Congress indicated that the President's Working Group on Financial Markets (the "Working Group")1 should work to develop policy with respect to over-the-counter ("OTC") derivative instruments,2 and the Chairmen of the Senate and House Agriculture Committees requested that the Working Group conduct a...

In this paper, I test the dividend clientele hypothesis (DCH) by examining the impact of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (the 2003 tax act) on household portfolio dividend yields. The DCH predicts that the 2003 tax act, which reduced...

U.S. corporations controlled by foreigners continue to report lower net income in relation to total receipts than comparable domestically-controlled corporations. But the 2004 tax return data show that, in manufacturing and the entire nonfinancial sector, the discrepancy disappears when using a measure of operating...

Treasury's Office of Tax Analysis (OTA) and its counterparts in the Congress, the Joint Committee on Taxation (JCT) and the Congressional Budget Office (CBO), are responsible for providing policy makers with economic analyses of the effects of current and proposed federal tax law. Typical...

The paper updates, modifies, and extends research by Grubert (2003) to investigate income shifting from intercompany transfer pricing. The analysis is based on theoretical and regression models developed in Grubert (2003). The models are modified slightly to capture the effects of "real" intercompany tangible,...

Who ultimately bears the burden of the corporate income tax plays an important role in the distributional analysis of tax policy. Distributional tables often assume that the incidence of the corporate income tax falls on the owners of capital but there is considerable uncertainty...

The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peal in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief...