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Large Partnerships: Characteristics of Population and IRS Audits (open access)

Large Partnerships: Characteristics of Population and IRS Audits

Correspondence issued by the Government Accountability Office with an abstract that begins "This report provides data on the number and characteristics of large partnerships as well as Internal Revenue Service (IRS) audits of large partnership returns. For purposes of this report, GAO did not identify a statutory, IRS, or industry-accepted definition of a large partnership. Instead, GAO used a combination of criteria for partner size and asset size used by IRS to define large partnerships as those that reported having 100 or more direct partners and $100 million or more in assets. The number of large partnerships increased from 720 in tax year 2002 to 2,226 in tax year 2011. Large partnerships also increased in terms of the average number of direct partners and average asset size. IRS had data on two categories of large partnership return audits. First, the number of completed field audits of large partnership returns increased from 11 in fiscal year 2007 to 31 in fiscal year 2013. Second, IRS counted audits closed through its campus function, which increased from 42 to 143 over the same period. Unlike field audits, campus function audits generally do not entail a review of the books and records of the …
Date: March 19, 2014
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Maritime Infrastructure: Key Issues Related to Commercial Activity in the U.S. Arctic over the Next Decade (open access)

Maritime Infrastructure: Key Issues Related to Commercial Activity in the U.S. Arctic over the Next Decade

A letter report issued by the Government Accountability Office with an abstract that begins "Commercial U.S. Arctic maritime activities are expected to be limited for the next 10 years, according to industry representatives, due to a variety of factors. Interviews with industry representatives highlighted a variety of general challenges related to operating in the Arctic, such as geography, extreme weather, and hard-to-predict ice floes. Industry-specific factors were also cited as contributing to limited commercial activity. For example, shipping companies noted higher costs with Arctic transit; cruise industry groups noted a lack of demand for Arctic cruises from the mainstream cruise-consumer base, and oil companies last drilled offshore exploratory wells in the U.S. Arctic in 2012."
Date: March 19, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Military Base Closures: Frequently Asked Questions (open access)

Military Base Closures: Frequently Asked Questions

This report discusses military base closures and Frequently Asked Question that examine the provisions in the Constitution and in permanent statute that define and limit federal authority to disestablish or diminish employment at defense sites.
Date: March 19, 2014
Creator: Else, Daniel H.
Object Type: Report
System: The UNT Digital Library
Mineola Monitor (Mineola, Tex.), Vol. 139, No. 12, Ed. 1 Wednesday, March 19, 2014 (open access)

Mineola Monitor (Mineola, Tex.), Vol. 139, No. 12, Ed. 1 Wednesday, March 19, 2014

Weekly newspaper from Mineola, Texas that includes local, state and national news along with advertising.
Date: March 19, 2014
Creator: Newman, Doris
Object Type: Newspaper
System: The Portal to Texas History
The Panola Watchman (Carthage, Tex.), Vol. 142, No. 23, Ed. 1 Wednesday, March 19, 2014 (open access)

The Panola Watchman (Carthage, Tex.), Vol. 142, No. 23, Ed. 1 Wednesday, March 19, 2014

Semi-weekly newspaper from Carthage, Texas that includes local, state, and national news along with advertising.
Date: March 19, 2014
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Pesticide Use and Water Quality: Are the Laws Complementary or in Conflict? (open access)

Pesticide Use and Water Quality: Are the Laws Complementary or in Conflict?

This report provides background on the conflict over interpretation and implementation of the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) and the Clean Water Act (CWA). A brief discussion of the two laws is followed by a review of the major litigation of interest.
Date: March 19, 2014
Creator: Copeland, Claudia
Object Type: Report
System: The UNT Digital Library
The Port Lavaca Wave (Port Lavaca, Tex.), Vol. 123, No. 46, Ed. 1 Wednesday, March 19, 2014 (open access)

The Port Lavaca Wave (Port Lavaca, Tex.), Vol. 123, No. 46, Ed. 1 Wednesday, March 19, 2014

Semiweekly newspaper from Port Lavaca, Texas that includes local, state, and national news along with advertising.
Date: March 19, 2014
Creator: French, Tania
Object Type: Newspaper
System: The Portal to Texas History
Retirement Benefits for Members of Congress (open access)

Retirement Benefits for Members of Congress

This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government.
Date: March 19, 2014
Creator: Isaacs, Katelin P.
Object Type: Report
System: The UNT Digital Library
Sapulpa Daily Herald (Sapulpa, Okla.), Vol. 99, No. 129, Ed. 1 Wednesday, March 19, 2014 (open access)

Sapulpa Daily Herald (Sapulpa, Okla.), Vol. 99, No. 129, Ed. 1 Wednesday, March 19, 2014

Daily newspaper from Sapulpa, Oklahoma that includes local, state, and national news along with advertising.
Date: March 19, 2014
Creator: Gibbs, Angenene
Object Type: Newspaper
System: The Gateway to Oklahoma History
Seminole Sentinel (Seminole, Tex.), Vol. 105, No. 49, Ed. 1 Wednesday, March 19, 2014 (open access)

Seminole Sentinel (Seminole, Tex.), Vol. 105, No. 49, Ed. 1 Wednesday, March 19, 2014

Semiweekly newspaper from Seminole, Texas that includes local, state, and national news along with advertising.
Date: March 19, 2014
Creator: Wright, Dustin
Object Type: Newspaper
System: The Portal to Texas History

[Students gathered for Legends Game]

A photograph of students gathered together for the UNT Legends game in the Coliseum. They are in the hallway that runs around the perimeter and are standing in front of a bulletin board.
Date: March 19, 2014
Creator: University of North Texas. Multicultural Center.
Object Type: Photograph
System: The UNT Digital Library
Taylor Press (Taylor, Tex.), Vol. 101, No. 37, Ed. 1 Wednesday, March 19, 2014 (open access)

Taylor Press (Taylor, Tex.), Vol. 101, No. 37, Ed. 1 Wednesday, March 19, 2014

Semiweekly newspaper from Taylor, Texas that includes local, state, and national news along with advertising.
Date: March 19, 2014
Creator: Wade, Dennis
Object Type: Newspaper
System: The Portal to Texas History
U.S. Circuit and District Court Judges: Profile of Select Characteristics (open access)

U.S. Circuit and District Court Judges: Profile of Select Characteristics

None
Date: March 19, 2014
Creator: unknown
Object Type: Report
System: The UNT Digital Library
Věstník (Temple, Tex.), Vol. 102, No. 12, Ed. 1 Wednesday, March 19, 2014 (open access)

Věstník (Temple, Tex.), Vol. 102, No. 12, Ed. 1 Wednesday, March 19, 2014

Weekly Czech and English language newspaper from Temple, Texas published as the official organ of the Slavonic Benevolent Order of the State of Texas that includes news of interest to members along with advertising.
Date: March 19, 2014
Creator: Zavodny, Melanie
Object Type: Newspaper
System: The Portal to Texas History
Visa Waiver Program (open access)

Visa Waiver Program

This report discusses the visa waiver program (VWP), which allows foreign visitors to bypass the first, screening step for admissibility to enter the United States. Some policymakers are concerned that this waiver allows terrorists to more easily enter the country. The report provides waiver-related statistics and related legislation.
Date: March 19, 2014
Creator: Siskin, Alison
Object Type: Report
System: The UNT Digital Library
Wharton Journal-Spectator (Wharton, Tex.), Vol. 125, No. 23, Ed. 1 Wednesday, March 19, 2014 (open access)

Wharton Journal-Spectator (Wharton, Tex.), Vol. 125, No. 23, Ed. 1 Wednesday, March 19, 2014

Semi-weekly newspaper from Wharton, Texas that includes local, state and national news along with advertising.
Date: March 19, 2014
Creator: Wallace, Bill
Object Type: Newspaper
System: The Portal to Texas History
Whistleblower Protection Program: Opportunities Exist for OSHA and DOT to Strengthen Collaborative Mechanisms (open access)

Whistleblower Protection Program: Opportunities Exist for OSHA and DOT to Strengthen Collaborative Mechanisms

A letter report issued by the Government Accountability Office with an abstract that begins "The Occupational Safety and Health Administration (OSHA) has taken steps to include auto industry employees in its Whistleblower Protection Program and has coordinated with the Department of Transportation (DOT) on whistleblower issues, but interagency collaborative mechanisms could be strengthened. Among other steps, OSHA is developing procedures for how it will investigate claims from auto employees and estimates most of its efforts will be completed in 2014. OSHA documents its collaboration with DOT's component agencies on whistleblower protections by developing memorandums of agreements (MOA), and currently MOAs cover aviation and rail employees; the agencies are considering developing MOAs to cover other transportation sectors such as commercial motor-carrier employees. Officials from both OSHA and DOT believe it is important to identify or refer potential claims of retaliation and safety violations to each other. In September 2012, GAO concluded that collaboration is critical when meaningful results that the federal government seeks to achieve require the coordinated efforts of more than one federal agency. Among others, key practices of effective collaboration include clearly delineating roles and responsibilities and monitoring progress. OSHA and DOT officials agree that following GAO's key practices …
Date: March 19, 2014
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Yorktown News-View (Yorktown, Tex.), Vol. 122, No. 35, Ed. 1 Wednesday, March 19, 2014 (open access)

Yorktown News-View (Yorktown, Tex.), Vol. 122, No. 35, Ed. 1 Wednesday, March 19, 2014

Weekly newspaper from Yorktown, Texas that includes local, state and national news along with advertising.
Date: March 19, 2014
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History