CFR
- Title 1 - General Provisions
- Title 2 - Grants and Agreements
- Title 3 - The President
- Title 4 - Accounts
- Title 5 - Administrative Personnel
- Title 6 - Domestic Security
- Title 7 - Agriculture
- Title 8 - Aliens and Nationality
- Title 9 - Animals and Animal Products
- Title 10 - Energy
- Title 11 - Federal Elections
- Title 12 - Banks and Banking
- Title 13 - Business Credit and Assistance
- Title 14 - Aeronautics and Space
- Title 15 - Commerce and Foreign Trade
- Title 16 - Commercial Practices
- Title 17 - Commodity and Securities Exchanges
- Title 18 - Conservation of Power and Water Resources
- Title 19 - Customs Duties
- Title 20 - Employees' Benefits
- Title 21 - Food and Drugs
- Title 22 - Foreign Relations
- Title 23 - Highways
- Title 24 - Housing and Urban Development
- Title 25 - Indians
- Title 26 - Internal Revenue
- Title 27 - Alcohol, Tobacco Products and Firearms
- Title 28 - Judicial Administration
- Title 29 - Labor
- Title 30 - Mineral Resources
- Title 31 - Money and Finance: Treasury
- Title 32 - National Defense
- Title 33 - Navigation and Navigable Waters
- Title 34 - Education
- Title 35 - Panama Canal
- Title 36 - Parks, Forests, and Public Property
- Title 37 - Patents, Trademarks, and Copyrights
- Title 38 - Pensions, Bonuses, and Veterans' Relief
- Title 39 - Postal Service
- Title 40 - Protection of Environment
- Title 41 - Public Contracts and Property Management
- Title 42 - Public Health
- Title 43 - Public Lands: Interior
- Title 44 - Emergency Management and Assistance
- Title 45 - Public Welfare
- Title 46 - Shipping
- Title 47 - Telecommunication
- Title 48 - Federal Acquisition Regulations System
- Title 49 - Transportation
- Title 50 - Wildlife and Fisheries
SUBPART E—Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 (§301-11.501 to §301-11.540)
- 301-11.501—What is the Income Tax Reimbursement Allowance (ITRA)?
- 301-11.502—Who is eligible to receive the ITRA?
- 301-11.503—Are Federal Insurance Contribution Act (FICA) and Medicare deductions included in any reimbursement under this part?
- 301-11.521—Must I file a claim to be reimbursed for the additional income taxes incurred?
- 301-11.522—If I was assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments reimbursable?
- 301-11.523—What documentation must I submit to substantiate my claim?
- 301-11.524—What steps must my agency take to determine my ITRA?
- 301-11.525—Is the ITRA I receive taxable income?
- 301-11.526—May I receive a lump sum payment of the additional tax liability on the covered ITRA in lieu of submitting another claim?
- 301-11.527—If I elect a lump sum payment, how is the ITRA paid?
- 301-11.528—If I do not elect lump sum payment is there any additional reimbursement?
- 301-11.531—What documentation must the employee submit to substantiate a claim?
- 301-11.532—How should we compute the employee's ITRA?
- 301-11.533—Are tax penalty and interest payments reimbursable?
- 301-11.534—What tax tables should we use to calculate the amount of allowable reimbursement?
- 301-11.535—How should we calculate the ITRA?
- 301-11.536—Is the ITRA reimbursement considered to be income to the employee?
- 301-11.537—Are income taxes to be withheld from the ITRA?
- 301-11.538—May we offer a lump sum payment to cover the income tax liability on the covered ITRA?
- 301-11.539—If the employee does not elect a lump sum payment, how is the tax on the ITRA calculated?
- 301-11.540—How do we handle any excess payment?
Tips