§§1.1502-77 and 1.1502-78 of this chapter, if the fiduciary satisfies the notice requirements of paragraph (d)(1) of this section, the fiduciary may also be deemed to be an agent under §§1.1502-77 and 1.1502-78 of this chapter— (i) Of the loss year group (if any) for purposes of filing a

December 31, 1986, and before January 1, 1993, add an amount equal to 31/3 percent of unearned premiums on outstanding business at the end of the most recent taxable year beginning before January 1, 1987. For purposes of this subsection, unearned premiums shall include life insurance reserves, as defined in section 816(b) but determined as provided in

, see §1.1252-2. For the relation of section 1252 to other provisions see paragraph (d) of this section. (3) Meaning of terms. For purposes of section 1252: (i) The term farm land means any land with respect to which deductions have been allowed

making demand for such written statements, the trust shall inform each such shareholder of his duty to submit at the time he files his income tax return (or before July 1, 1962, whichever is later) the statements which are required by §1.857-9 if he fails or refuses to comply with such demand. A list of the persons failing or refusing to comply in whole or in part with the trust's demand for statements

(a) Insurance income (1) In generalFor purposes of section 952(a)(1), the term "insurance income" means any income which— (A) is attributable to the issuing (or reinsuring) of an insurance or annuity contract, and

(a) In general. (1) Under §1.991-1(a), a corporation which is a DISC for a taxable year is not subject to any tax imposed by subtitle A of the Code (sections 1 through 1564) for the taxable year, except for the tax imposed by chapter 5 thereof (sections 1491 through 1494) on certain transfers to

occur on or after November 6, 2006. For guidance with respect to §1.367(b)-1(c)(3)(ii)(A), (c)(4)(iv), and (c)(4)(v) and §1.367(b)-2(j)(1)(i) for exchanges that occur before November 6, 2006, see 26 CFR part 1 revised as of April 1, 2006. (iv)

Except as provided in this section, §§25.2702-1 through 25.2702-6 apply as of January 28, 1992. With respect to transfers to which section 2702 applied made prior to January 28, 1992, taxpayers may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of the proposed regulations and the final regulations are considered

. and 4 p.m. to CC:PA:LPD:PR (REG-101828-19), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20024, or sent electronically, via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG-101828-19). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations under

, see sections 864(c) and 871 (c) and (d), §§1.864-3 through 1.864-7, and §§1.871-9 and 1.871-10. For special rules for determining the income of an alien individual who changes his residence during the taxable year, see

manufacturer. If such notice is not thereafter in writing withdrawn, the rights of the bonded manufacturer as supported by said bond shall be terminated on the date named in the notice, and the surety shall be relieved from liability to the extent set forth in §41.128. [26 FR 8196, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF

(a) In generalThe Secretary shall— (1) carry out market news activities to provide timely price and shipment information of specialty crops in the United States; and (2) use funds made available under subsection (b) to increase the reporting levels for specialty crops in effect on the date of enactment of this Act. (b

§53.4965-2 for the discussion of covered tax-exempt entities. See §53.4965-3 for the definition of prohibited tax shelter transactions. See §53.4965-4 for the definition of

(a) General rule. Except as otherwise provided in this section, §§1.403(b)-1 through 1.403(b)-10 apply for taxable years beginning after December 31, 2008. (b) Collective bargaining agreements. In the case of a section 403(b) plan maintained pursuant to

paragraph (a) of this section must be filed by the later of February 28 (March 31 if filed electronically) of the calendar year following the year in which the transfer occurred or thirty days after the date notice is received. However, see §1.6050Y-1(b)(5) for transition rules. (d) Requirement of and time for furnishing statements

§1.410(b)-9. (2) Substantial-service employee. An employee is a substantial-service employee with respect to a line of business for a testing year if at least 75 percent of the employee's services are provided to that line of business for that testing year within the meaning of §1.414(r)-3(c)(5). In addition, if an

(a) General ruleExcept as otherwise provided in this section or in section 117 (relating to qualified scholarships), gross income includes amounts received as prizes and awards. (b) Exception for certain prizes and awards transferred to charitiesGross income does not include amounts

(a) Application of taxThe tax imposed by section 1(e) shall apply to the taxable income of estates or of any kind of property held in trust, including— (1) income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held