For more details on splitting and directing your refund, see the instructions for IRS Form 8888.

FORBES: Millions Of Americans Can Cut Their 2012 Tax Bills--And Don't Know It

In the short run, carriers have taken steps to manage spectrum more efficiently by splitting cell sites, offloading traffic onto local WiFi connections and upgrading back-haul networks.

FORBES: Attention Congress: We Need More Phone Spectrum, And Soon

Treasury officials initially preferred a more straightforward privatisation, splitting the tube into three companies.

ECONOMIST: London Underground