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The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

Description: This report provides an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court ruling in United States v. Windsor, with a focus on the federal income tax. Estate tax issues are also discussed. This report focuses on changes in the interpretation and administration of federal tax law resulting from the Court's decision. The decision itself did not amend federal tax law.
Date: September 9, 2013
Creator: Crandall-Hollick, Margot L.; Sherlock, Molly F. & Pettit, Carol A.
Partner: UNT Libraries Government Documents Department
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State Marijuana Legalization Initiatives: Implications for Federal Law Enforcement

Description: This report provides a background on federal marijuana policy as well as an overview of state trends with respect to marijuana decriminalization and legalization--for both medical and recreational uses. It then analyzes relevant issues for U.S. federal law enforcement as well as for the criminal organizations involved in producing, distributing, and profiting from the black market sale of marijuana. This report also outlines a number of related policy questions that Congress may confront. Notab… more
Date: September 9, 2013
Creator: Sacco, Lisa N. & Finklea, Kristin
Partner: UNT Libraries Government Documents Department
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Defense Headquarters: DOD Needs to Reassess Options for Permanent Location of U.S. Africa Command

Description: A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has considered several courses of action for the placement of the headquarters for U.S. Africa Command (AFRICOM) but decided in early 2013 to keep it in Germany. When AFRICOM was created in 2007, DOD temporarily located its headquarters in Stuttgart, Germany, with the intent of selecting a permanent location at a later date. DOD's initial goal was to locate the headquarte… more
Date: September 9, 2013
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Homeland Defense: Action Needed to Improve Cost Reporting for DOD's Aerospace Control Alert Mission

Description: A letter report issued by the Government Accountability Office with an abstract that begins "In its April 2013 report to Congress, the Department of Defense (DOD) did not provide any new analyses, but provided the results of previous analyses related to the Aerospace Control Alert mission because, according to DOD officials, DOD was not expecting any future changes to the budget or force structure of the mission, including consideration of any basing location alternatives. DOD's April 2013 repo… more
Date: September 9, 2013
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Small Business Research Programs: Actions Needed to Improve Compliance with Spending and Reporting Requirements

Description: A letter report issued by the Government Accountability Office with an abstract that begins "Using data agencies had reported to the Small Business Administration (SBA), GAO found that 8 of the 11 agencies participating in the Small Business Innovation Research (SBIR) program and 4 of the 5 agencies participating in the Small Business Technology Transfer (STTR) program did not consistently comply with spending requirements for fiscal years 2006 to 2011. In calculating their annual spending requ… more
Date: September 9, 2013
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Global Positioning System: A Comprehensive Assessment of Potential Options and Related Costs is Needed

Description: A letter report issued by the Government Accountability Office with an abstract that begins "GAO found the Air Force, the military branch responsible for Global Positioning System (GPS) acquisition, in its report on Lower Cost Solutions for Providing Global Positioning System Capability, broadly addressed all four congressional requirements--system capability, implementation approaches, technical and programmatic risks, and estimated costs--for each option presented for the space segment. GPS c… more
Date: September 9, 2013
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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FHA Mortgage Insurance: Applicability of Industry Requirements Is Limited, but Certain Features Could Enhance Oversight

Description: A letter report issued by the Government Accountability Office with an abstract that begins "Reserving practices and capital requirements for the Mutual Mortgage Insurance Fund (Fund) of the Federal Housing Administration (FHA) differ in key respects from those for private mortgage insurers (PMI). These differences stem from the distinct environments in which FHA and PMIs operate, including the particular accounting principles and statutory provisions that they must follow. For example, statuto… more
Date: September 9, 2013
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Defense Management: DOD Should Enhance Oversight of Equipment-Related Corrosion Projects

Description: A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has invested more than $63 million in 88 projects in fiscal years 2005 through 2010 to demonstrate new technology or methods addressing equipment-related corrosion. DOD's Office of Corrosion Policy and Oversight (Corrosion Office) has collected a majority of required final and follow-on reports on the results of equipment-related corrosion projects and is taking steps to … more
Date: September 9, 2013
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Federal Housing Administration: Analysis of Options for Modifying Its Products, Market Presence, and Powers

Description: A letter report issued by the Government Accountability Office with an abstract that begins "GAO identified a number of proposed options for adjusting product terms and conditions to help improve the Federal Housing Administration's (FHA) long-term viability. FHA has raised the premiums that it charges borrowers several times in recent years and has taken steps to tighten its underwriting standards--for example, by setting a minimum required credit score. Some mortgage market observers have arg… more
Date: September 9, 2013
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Geostationary Weather Satellites: Progress Made, but Weaknesses in Scheduling, Contingency Planning, and Communicating with Users Need to Be Addressed

Description: A letter report issued by the Government Accountability Office with an abstract that begins "The National Oceanic and Atmospheric Administration (NOAA) has completed the design of its Geostationary Operational Environmental Satellite-R (GOES-R) series and made progress in building flight and ground components. While the program reports that it is on track to stay within its $10.9 billion life cycle cost estimate, it has not reported key information on reserve funds to senior management. Also, t… more
Date: September 9, 2013
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Federal Mandatory Minimum Sentencing Statutes

Description: This report discusses the federal mandatory minimum sentencing statutes, that limits the discretion of a sentencing court to impose a sentence that does not include a term of imprisonment or the death penalty. The United States Sentencing Commission's Mandatory Minimum Penalties in the Federal Criminal Justice System (2011) recommends consideration of amendments to several of the statutes under which federal mandatory minimum sentences are most often imposed.
Date: September 9, 2013
Creator: Doyle, Charles
Partner: UNT Libraries Government Documents Department
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Criminal Prohibitions on the Publication of Classified Defense Information

Description: This report discusses the statutory prohibitions that may be implicated, including the Espionage Act; the extraterritorial application of such statutes; and the First Amendment implications related to such prosecutions against domestic or foreign media organizations and associated individuals.
Date: September 9, 2013
Creator: Elsea, Jennifer K.
Partner: UNT Libraries Government Documents Department
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REDUCTIONS WITHOUT REGRET: HISTORICAL PERSPECTIVES

Description: This is the first of three papers (in addition to an introductory summary) aimed at providing a framework for evaluating future reductions or modifications of the U.S. nuclear force, first by considering previous instances in which nuclear-force capabilities were eliminated; second by looking forward into at least the foreseeable future at the features of global and regional deterrence (recognizing that new weapon systems currently projected will have expected lifetimes stretching beyond our ab… more
Date: September 9, 2013
Creator: Swegle, J. & Tincher, D.
Partner: UNT Libraries Government Documents Department
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Genome Wide Evaluation of Normal Human Tissue in Response to Controlled, In vivo Low-Dose Low LET Ionizing Radiation Exposure: Pathways and Mechanisms Final Report, September 2013

Description: During course of this project, we have worked in several areas relevant to low-dose ionizing radiation. Using gene expression to measure biological response, we have examined the response of human skin exposed in-vivo to radation, human skin exposed ex-vivo to radiation, and a human-skin model exposed to radiation. We have learned a great deal about the biological response of human skin to low-dose ionizing radiation.
Date: September 9, 2013
Creator: Rocke, David M.
Partner: UNT Libraries Government Documents Department
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