section 6047(b), section 6104(d), or subsection (i) or (j) of section 527" for "pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of

(e) Benefits of graduated rates deniedAny increase in the taxable income of a reciprocal attributable to the limits provided in subsection (b) shall be taxed at the highest rate of tax specified in section 11(b). (f) Adjustment for refundIf for any taxable year an attorney-in-fact is allowed a credit or refund for

(b) Amounts expended for medical careExcept in the case of amounts attributable to (and not in excess of) deductions allowed under section 213 (relating to medical, etc., expenses) for any prior taxable year, gross income does not include amounts referred to in subsection (a) if such amounts are paid, directly or indirectly, to the taxpayer to reimburse the taxpayer for

(a) In general. The deduction provided by §1.9200-1 shall be taken by multiplying the amount of the monthly deduction determined under §1.9200-1 (c)(2) for each motor carrier operating authority by the number of months in the

§25.2512-5   Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests. §25.2512-6   Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.

meaning of section 958(a)), or is considered as owned by applying the rules of ownership of section 958(b), by United States shareholders on any day during the taxable year of such foreign corporation. (b) Special rule for insuranceFor purposes only of taking into

Except as provided in the preceding sentence, nothing in this chapter shall be construed as authorizing a single trust to be treated as 2 or more trusts. For purposes of this subsection, a trust shall be treated as part of an estate during any period that the trust is so treated under section 645. (c) DisclaimersFor provisions relating to the effect of a

assessed under subsection (a) or (b) of section 6694 on any person with respect to any document for which a penalty is assessed on such person under subsection (a). (3) Coordination with section 6700No penalty shall be assessed under

(a) General ruleIn the case of a married couple 1 or both of whom are nonresident alien individuals and who have community income for the taxable year, such community income shall be treated as follows: (1) Earned income (within the meaning of section 911(d)(2)), other than trade or business income

section 3121(a) is applicable may deduct an amount equivalent to such tax from any such payment of remuneration, even though at the time of payment the total amount of such remuneration paid to the employee by the employer in the calendar year is less than the applicable dollar threshold (as defined in section 3121(x)) for such year; and an employer who in any calendar year pays

that after not more than 2 years of service each participant has a right to 100 percent of his accrued benefit under the plan which is nonforfeitable (within the meaning of section 411) at the time such benefit accrues, clause (ii) of subparagraph (A) shall be applied by substituting "2 years of service" for "1 year of service". (ii) In the case of any plan

premium for the taxable year, shall be determined under section 171(b) as if the election set forth in section 171(c) had been made. (B) Convertible evidence of indebtednessIn no case shall the amount of premium on a convertible evidence of indebtedness

(a) Dividends from 10-percent owned foreign corporations (1) In generalIn the case of dividends received by a corporation from a qualified 10-percent owned foreign corporation, there shall be allowed as a deduction an amount equal to the percent (specified in section 243 for the taxable

(A) by determining the number of preceding taxable years of the trust on the last day of which an amount is deemed under section 666(a) to have been distributed, (B) by taking from the 5 taxable years immediately preceding the year of the accumulation distribution the 1 taxable year for which the beneficiary's taxable income was the highest and the 1 taxable

under this subsection only from a representative group of employers. (d) Definitions and special rulesFor purposes of this section— (1) Specified fringe benefit planThe term "specified fringe benefit plan" means any plan under section 79, 105, 106, 125, 127, 129, or 137.

(a) Allowance of deductionThere shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), to the extent

“registration-required obligation” has the meaning given to that term in section 163(f)(2), except that clause (iv) of subparagraph (A) thereof shall not apply. Therefore, although an obligation that is not in registered form is described in §1.163-5(c)(1), the holder of such an obligation shall not be allowed a deduction for any loss sustained on such obligation unless paragraph (c) of this section applies

generally not consider comments or comment contents located outside of the primary submission (i.e., on the web, cloud, or other file sharing system). For additional submission methods, please contact the person identified in the For Further Information Contact section. For the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit http://www2.epa.gov/​dockets

local committee of a political party must not solicit any funds for, or make or direct any donations of non-Federal funds, including Levin funds, to: (1) An organization that is described in 26 U.S.C. 501(c) and exempt from taxation under section

For purposes of §§20.2204-1(b) and 20.2204-2(b), in the case of a decedent dying after December 31, 1976, if the executor elects a special lien in favor of the United States under section 6324A, relating to special lien for estate taxes deferred under sections 6166 or 6166A (as in effect prior to its repeal by the Economic Recovery Tax Act of 1981), such lien shall

regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense. Editorial Notes Prior Provisions A prior