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Financing Port Dredging Costs: Taxes Versus User Fees, Wayne K. Talley
Financing Port Dredging Costs: Taxes Versus User Fees, Wayne K. Talley
Economics Faculty Publications
The article examines the use of user fee and tax programs to finance the cost of port dredging. The article discusses the U.S. Water Resources Development Act, the Harbor Maintenance Trust Fund, the Harbor Maintenance Tax, which is an ad valorem tax on the cargo's value, the Omnibus Budget Reconciliation Act, articles from the General Agreement on Tariffs and Trade, national user fee program proposals by the former U.S. President Bill Clinton administration, Moriarity's Rule, and the Shapley Value Rule.
Setting Up The Books: A Forest Owner's Guide To Capital Accounts And Record-Keeping For Federal Income, The University Of Tennessee Agricultural Extension Service
Setting Up The Books: A Forest Owner's Guide To Capital Accounts And Record-Keeping For Federal Income, The University Of Tennessee Agricultural Extension Service
Financial Management
Forest owners have a number of federal income tax incentives available to them. Growing timber can 2 be an income-producing activity, with the trees being considered a capital asset. Income from sales or other disposition of capital assets is then taxed at capital gains rates, as opposed to ordinary income tax rates. Investments in timber can be recovered through depletion deductions and reforestation expenses, qualifying for a tax credit. These provisions and others in the tax code encourage timber production, which is generally considered to be good for both the ecology and the economy. This publication will assist you …
Accelerated Death Benefits, Viatical Settlements, And Viatical Loans: Options For The Terminally Iii, Paula Schmidt
Accelerated Death Benefits, Viatical Settlements, And Viatical Loans: Options For The Terminally Iii, Paula Schmidt
Journal of Actuarial Practice (1993-2006)
There are three options available for terminally ill insureds who are interested in accessing all or part of the face value of their life insurance policies: through the life insurance company (accelerated death benefits), through a viatical company (a via tical settlement), or through a via tical loan company (a via tical loan). This paper explores the definitions and tax regulations, calculations, and the claims process associated with accelerated death benefits and via tical settlements and loans.