SETI@home U.S. Consular Affairs Welcome to FedSpending.org Chapter 1 - Circular 92 | U.S. Copyright Office 101. Definitions2 Except as otherwise provided in this title, as used in this title, the following terms and their variant forms mean the following: An “anonymous work” is a work on the copies or phonorecords of which no natural person is identified as author. An “architectural work” is the design of a building as embodied in any tangible medium of expression, including a building, architectural plans, or drawings. “Audiovisual works” are works that consist of a series of related images which are intrinsically intended to be shown by the use of machines or devices such as projectors, viewers, or electronic equipment, together with accompanying sounds, if any, regardless of the nature of the material objects, such as films or tapes, in which the works are embodied The “Berne Convention” is the Convention for the Protection of Literary and Artistic Works, signed at Berne, Switzerland, on September 9, 1886, and all acts, protocols, and revisions thereto.4 (2) the Geneva Phonograms Convention;
Home | FEC USACE Publications - Engineer Manuals Home > USACE Publications > Engineer Manuals AccessibilityContact UsFOIAInformation Quality Act Link DisclaimerNo Fear ActPrivacy & SecurityPublic Inquiries Site MapUSA.gov Social Security History Background Since a pair of 1938 Treasury Department Tax Rulings, and another in 1941, Social Security benefits have been explicitly excluded from federal income taxation. (A revision was issued in 1970, but it made no changes in the existing policy.) The three Treasury Rulings (see below) established as tax policy the principle that Social Security benefits were not subject to federal income taxes. A slightly different, and more complicated, way of saying essentially the same thing is that the portion of pension benefits not subject to taxation is that on "after-tax income." Yet another way of describing this idea is to use "exclusion ratios," which is how the Treasury Department defines the taxable portion of a pension benefit. Treasury's underlying rationale for not taxing Social Security benefits was that the benefits under the Act could be considered as "gratuities," and since gifts or gratuities were not generally taxable, Social Security benefits were not taxable. 1983 Amendments