(a) In computing the taxable estate of a nonresident who was not a citizen of the United States at the time of his death, deductions are allowed under sections 2053 and 2054 for expenses, indebtedness and taxes, and for losses, to the following extent: (1) A pledge or subscription is deductible if it is an enforceable claim against the estate and if it would constitute an allowable deduction under paragraph (a)(2) of

§1.67-3T(a)(1) notice of the following— (i) If, pursuant to paragraph (f)(2)(i) or (ii) of this section, notice is provided for a calendar quarter, the aggregate amount of expenses paid or accrued during the calendar quarter for which the REMIC is allowed a deduction under section 212; (ii) If, pursuant to paragraph (f)(2)(ii) of this section, notice is provided to a regular

where special taxes have not been duly paid by stamp. 1970—Subsec. (a). Pub. L. 91–513 struck out references to tax imposed by sections 4721 (narcotic drugs) and 4751 (marihuana). 1965—Subsec. (a). Pub. L. 89–44 substituted "4461(a)(1)" for "4461(2)".

404(k)(2); and (2) The treatment of those payments as applicable dividends would constitute, in substance, an avoidance or evasion of taxation within the meaning of section 404(k)(5). (b) See also §1.162(k)-1 concerning the disallowance of deductions for amounts paid or incurred by a corporation in connection with the

the liquidating corporation is a foreign corporation, the corporate distributee is a domestic corporation, and the corporate distributee's aggregate adjusted bases of property described in section 362(e)(1)(B) which is distributed in such liquidation would (but for this subparagraph) exceed the fair market value of such property immediately after such liquidation." 2004

§1.382-2(a)(1)(ii) following a transaction described in section 381(a). (3) Coordination in the case of a loss subgroup. For rules regarding the determination of whether there is an ownership change of a loss subgroup with respect to a net operating loss or a net unrealized built-in loss described in

(a) Establishment by regulationsIf the mode or time for collecting any tax is not provided for by this title, the Secretary may establish the same by regulations. (b) Discretionary methodWhether or not the method of collecting any tax imposed by chapter 21, 31, 32, or 33, or by section

distributions to the beneficiaries. Distributable net income means for any taxable year, the taxable income (as defined in section 63) of the estate or trust, computed with the modifications set forth in §§1.643(a)-1 through 1.643(a)-7.

(a) In general. The provisions of this section apply solely for purposes of section 199 of the Internal Revenue Code (Code). When calculating the deduction under §1.199-1(a) (section 199 deduction), taxpayers are required to make numerous allocations under

In the case of a subsequent sale or exchange by a transferee described in this paragraph, section 267(d) shall be applicable as if the loss were disallowed under section 267(a)(1). For purposes of

(a) Services of individuals under age 18. Services performed by an employee under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution (as, for example, by a regional distributor) to any point for subsequent delivery or distribution, are excepted from employment. Thus, the services performed by an employee under the age of 18 in making house-to-house delivery or

(a) Services of individuals under age 18. Services performed by an employee under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution (as, for example, by a regional distributor) to any point for subsequent delivery or distribution, are excepted from employment. Thus, the services performed by an employee under the age of 18 in making house-to-house delivery or

, activities that have transpired for the specific time period and shall include, but not be limited to, the following: (1) A comparison of actual accomplishments to the objectives established for that period (i.e. number of meetings held, number of people contacted, results of activity); (2) Analysis of challenges or setbacks that occurred during the grant period; (3) Copies of fliers, news releases, news

(a). Editorial Notes Amendments 2018—Subsec. (a)(1). Pub. L. 115–141 substituted "section 6046 or 6046A" for

section 6096. There is appropriated to the fund for each fiscal year, out of amounts in the general fund of the Treasury not otherwise appropriated, an amount equal to the amounts so designated during each fiscal year, which shall remain available to the fund without fiscal year limitation. (b) Payments from the fundUpon receipt of a certification from the Commission under

subsection (a) in the income of any United States person, such amount shall be treated, for purposes of this chapter, as a distribution which is not a dividend; except that such distribution shall immediately reduce earnings and profits. If the passive foreign investment company is a controlled foreign corporation (as defined in section 957(a)), the preceding sentence shall not apply to any United States

Fish Restoration Act (as in effect on the date of the enactment of the Infrastructure Investment and Jobs Act), (B) to carry out the purposes of section 7404(d) of the Transportation Equity Act for the 21st Century (as in effect on the date of the enactment of the Infrastructure Investment and Jobs Act), and (C) to carry out the