ProAdvisor. 2016 @Forbes Must-Follow Tax Twitter Feed JDs, LLMs, CFOs & Other Alphabet Soup (Twitter list): (42) @BDO_USA_Tax – BDO USA Tax – Our professionals help companies and individuals navigate complex tax issues. [read post]

Table of Contents Key Points Introduction A Short History of Excise Taxes — Pigouvian Taxes All Tax Policy is About Trade-offs General Design Considerations — Tax Base — Tax Rate — When to Levy — Revenue Allocation — Regressivity — Principles for Excise Tax Design Traditional Excise Tax Categories — Tobacco — Alcohol — Motor Fuel Excise Tax Trends — Recreational Marijuana — Sports Betting — Vaping — Sugar-Sweetened… [read post]

§ 1512.2 Definitions.For the purposes of this part:(a) Bicycle means:(1) A two-wheeled vehicle having a rear drive wheel that is solely human-powered;(2) A two- or three-wheeled vehicle with fully operable pedals and an electric motor of less than 750 watts (1 h.p.), whose maximum speed on a paved level surface, when powered solely by such a motor while ridden by an operator who weighs 170 pounds, is less than 20 mph. [read post]