Most of the techniques use information from the completed cases to
impute a model-based estimate to the cases with missing data.
Are the Current Population Survey uninsurance estimates too high? An examination of the imputation process
If the executives
impute $500,000 of additional income, the company will lose only $1.5 million in aircraft deductions provided those executives are not also classified as "covered employees" subject to section 162(m).
Taking flight: tax aspects of aircraft ownership
The Proposed Regulations embellished existing provisions that permitted the IRS to review controlled parties' dealings and
impute agreements between them to more accurately reflect the economic substance of their conduct, even if contrary to express contractual agreements.
Play it again, Sam--the IRS (more or less) finishes the section 482 services regulations
Courts often erroneously
impute income when manipulation of income is possible, but has not been demonstrated.
Mathematics for imputing income
As of March 2006, BLS changed the procedures used to
impute missing values.
Accounting for missing data in the Employment Cost Index
Strength: Maintains the size of the database Uses the information in each record to
impute the missing values in that record
Frequently asked questions
Based on variations of the mean variance of prediction and the confidence bands formed by confidence intervals of the mean imputed SF-12 values, a cut point of number of missing SF-12 items was determined for using the simple versus the enhanced model to
impute SF-12 PCS and MCS scores.
Imputation of SF-12 health scores for respondents with partially missing data
Typically, research
impute impute a 4-year college degree to individuals who report completing 16th grade.
Reconciling educational attainment questions in the CPS and the census
Such concentration maps will allow researchers to
impute outdoor air pollution levels at any residential location, independent of the location of monitors.
Long-Term Health Effects of Particulate and Other Ambient Air Pollution: Research Can Progress Faster If We Want It To
7872, which requires the parties to
impute interest income and expense on below-market-rate loans and treat the imputed interest as a gift.
Tax benefits of below-market loans to children
The Federal Reserve Banks
impute this income when setting fees and measuring actual priced-service cost recovery each year.
Announcements
The Board proposes to
impute the income from its clearing balance investments on the basis of a broader portfolio of investment instruments than used today.
Announcements
In recent private letter rulings, the service said that no opinion would be expressed or implied concerning the application of section 7872 for split-dollar arrangements, but if the IRS begins to
impute interest it will be their death knell.
Split-dollar insurance
In effect, two known inputs (predicted future cash flows and observed market value) are used to
impute the apparent consensus market rate of return on the asset or liability.
Four steps to useful present values
The Service has tried to
impute incidents of ownership to a general partner in a similar case (Est.
Insurance in a partnership? You bet your life!