purchasing, constructing, maintaining, or improving that property, and (iii) the proceeds of the borrowing were applied for that purpose. (3) Other interest. Interest which is not specifically allocated to property is apportioned between foreclosure property and other property under the principles of §1.861-8(e)(2)(v).

summaries of each site visit or the inspection instrument. (c) The draft report is sent to the agency for review, with a response deadline of 45 days. (d) NARA will incorporate any necessary corrections or revisions in the final report and issue the report to the head of the agency within 45 days.

(3) DefinitionsFor purposes of this section— (A) Holding periodThe taxpayer's holding period shall be determined under section 1223; except that— (i) for purposes of applying this section to an excess distribution, such holding period shall be treated as ending on the date of such

constitutes for more than one-half of the taxable year the principal place of abode of a child (within the meaning of section 152(f)(1)) with respect to whom such individual is entitled to a deduction for the taxable year under section 151 (or would be so entitled but for

(3) as a grant to an individual for travel, study, or other similar purposes by such individual, unless such grant satisfies the requirements of subsection (g), (4) as a grant to an organization unless— (A) such organization— (i) is described in paragraph (1) or (2) of section 509(a),

§1.274-5T(c)(6)(i) (B) and (C) for special rules for the aggregation of expenditures and business use and §1.280F-6T(d)(2) for the distinction between qualified business use and business/investment use). See also §1.274-5T(e) relating to the substantiation of business use of employer-provided listed property and §1.274-6T for special rules for

The head of an agency having employees subject to this part is responsible for the proper administration of this part so far as it pertains to employees under his jurisdiction, and for maintaining an account of leave for each employee in accordance with methods prescribed by the General Accounting Office. [34 FR 13655, Aug. 26, 1969]

(a) General ruleTaxes computed as provided in section 11 shall be imposed for each taxable year on the taxable income of every insurance company other than a life insurance company. (b) Alternative tax for certain small companies (1) In general

deposit or share of a member, (v) loans (including redeemable ground rents, as defined in section 1055) secured by an interest in real property which is (or, from the proceeds of the loan, will become) residential real property or real property used primarily for church purposes, loans made for the improvement of residential real property or real property used

proprietor must retain each alternate method or procedure approval as part of the proprietor's records and must make the approval available for examination by TTB officers upon request. (26 U.S.C. 5181)

, and (B) was includible in gross income for purposes of chapter 1. (c) Effect of election on section 132(a)If— (1) an election under this section is in effect with respect to an employer for any calendar year, and (2) at all times on or after

to misconduct), paragraph (f) (relating to transactions to which section 381(a) applies), or paragraph (g) (relating to mere change in form of conducting a trade or business) applies. (b) Voluntary termination of employment. A termination of employment shall not be deemed to occur for purposes of paragraph (a) of §1.50A-3 if

(a) DefinitionFor purposes of this title— (1) General ruleExcept as otherwise provided in this subsection, the term "unrelated business taxable income" means the gross income derived by any organization from any unrelated trade or business (as defined in section 513) regularly

sale of distilled spirits (within the meaning of such term as it is used in section 5002(a)(8) for other than industrial use; and (2) to require, of persons manufacturing, dealing in, or using any such containers, the submission to such inspection, the keeping of such records, and the filing of such reports as may be deemed by him reasonably necessary in connection

7652(b)(3) of title 26, except that issues guaranteed under section 1574b of this title shall have priority, according to the date of issue, over issues not so guaranteed and the revenues received under section 7652(b)(3) of title 26 shall be pledged for the payment of such bonds or other obligations

(a) Prohibitions (1) Federal employees and other personsIt shall be unlawful for— (A) any officer or employee of the United States, or (B) any person described in subsection (l)(18) or (n) of section 6103 or an

Pub. L. 85–866, title I, §83(c), Sept. 2, 1958, 72 Stat. 1664] (d) Advance payment of tax, payment of estimated tax, and credit for income tax withholdingThe provisions of section 6513 (except the provisions

No refunds, credits, or payments shall be made under this subchapter for any tax imposed at the Leaking Underground Storage Tank Trust Fund financing rate, except in the case of fuels— (1) which are exempt from tax under section 4081(a) by reason of

(2) Discrimination, etc.Sections 401(a)(4) and 411(d)(3) shall be applied as if all participants who are subject to the same benefit computation formula and who are employed by employers who are parties to the collective bargaining agreement were employed by a single employer. (3) Exclusive benefitFor purposes

(a) Scope. The effective dates of this section apply for purposes of §§1.141-1 through 1.141-14, 1.145-1 through 1.145-2, and 1.150-1(a)(3) and the definition of bond documents contained in §1.150-1(b).