The basis for determining gain or loss and for depreciation for the purpose of the Federal income tax with respect to a new vessel constructed, reconstructed, reconditioned, or acquired by the taxpayer, or with respect to which purchase-money indebtedness is liquidated as provided in section 511(g) of the Act, with funds deposited in the construction reserve fund, is reduced by the amount of the unrecognized gain represented in the funds allocated under the provisions of the regulations in

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of wagering tax returns or claims for refund under sections 4401 or 4411, see §1.6694-1 of this chapter. (b) Effective/applicability date. This section is

for the objection. Except as ordered by the Administrative Law Judge, argument on objections will not be recorded or transcribed. Rulings on objections are to be a part of the record, but no exception to a ruling is necessary to preserve the rights of the parties. (g) Effective/applicability date. This section is applicable on September 26, 2007. [T.D. 9011,

. (A) A letter dated December 16, 1987, from Martha Madden, Secretary of the Louisiana Department of Environmental Quality, to the Governor of Louisiana, approving the codified air quality regulations effective December 20, 1987. (50) The Louisiana State Implementation Plan for PM10 as submitted by the Governor in a letter dated July 26, 1988, and adopted by the

between test and reference flight paths. (b) The applicant must use a sufficient number of lateral test noise measurement points to demonstrate to the FAA that the maximum noise level on the appropriate lateral line has been determined. For jet airplanes, simultaneous measurements must be made at one test noise measurement point at its symmetrical point on the other side of the runway. Propeller-driven airplanes have an inherent asymmetry in lateral noise. Therefore

See §1.683-2(c) for examples relating to the treatment of dividends received by an estate or trust during a fiscal year beginning in 1953 and ending in 1954.

The employee tax attaches at the time that the wages are received by the employee. For provisions relating to the time of such receipt, see §31.3121(a)-2.

The employer tax attaches at the time that the wages are paid by the employer. For provisions relating to the time of such payment, see §31.3121(a)-2.

For provisions relating to collection by means of returns of the taxes imposed by chapter 21 (Federal Insurance Contributions Act), see §§31.6011(a)-1 and 31.6011(a)-5.

For provisions relating to the requirement of self-employment tax returns, see §1.6017-1 of this chapter (Income Tax Regulations). Estate and Gift Tax Returns

to property B. (b) Sections 1071 and 1081 transactions. (1) If property is acquired in a transaction to which section 1071 and paragraph (e)(1) of §1.1245-4 (relating to limitation for section 1071 transactions, etc.) apply, its basis shall be

January 1, 2002, for which the taxpayer— "(A) on a return filed before April 17, 2002, limited the exclusion under section 107 of the Internal Revenue Code of 1986 as provided in such amendment, or "(B) filed a return after April 16, 2002. "(3) Other years before 2002.—Except as provided in

\u003c/a\u003e, 116 Stat. 2064; Department of Homeland Security Delegation No. 0170. Rule 1, International Regulations for the Prevention of Collisions at Sea.\n"],"source":["CGD 71–114R, \u003ca href=\"https://www.federalregister.gov/citation/37-FR-12720\" class=\"fr-reference\" data-reference=\"37 FR 12720\"\u003e37 FR 12720\u003c/a\u003e, June 28, 1972, unless otherwise noted.\n"],"link":"/current/title-33/part-26","title":"Part 26"}]}

judgment of death. If the date designated for execution passes by reason of a stay of execution, then a new date shall be designated promptly by the Director of the Federal Bureau of Prisons when the stay is lifted; (2) At a penal or correctional institution designated by the Director of the Federal Bureau of Prisons; (3) Under the supervision of a United States Marshal (Marshal) designated by the Director of the United States

of the accounting system and must consist of consignors' invoices (or, if those invoices are not available on the day the shipment is received, memorandum receiving records prepared on the day of receipt of the distilled spirits, including records of inventory for recorded gains) and credit memorandums covering distilled spirits returned to the dealer. (26

For purposes of this subpart— Agency means an executive department or agency; a military department; the United States Postal Service; the Postal Regulatory Commission; any nonappropriated fund instrumentality described in 5 U.S.C. 2105(c); the United States Senate; the United States House of

, effective for plan years beginning on or after Jan. 1, 2014, by Pub. L. 111–148, title I, §1201(4), Mar. 23, 2010, 124 Stat. 161, and is classified to section 300gg–6 of this title.

own right, the two accounts must contain at least one name that is common to both. (c) Inquiry to financial institution. Where the deposit account to which payments are to be directed is held in the name of the financial institution itself acting as sole trustee, or as co-trustee, or is in the name of a commercially-managed investment fund, particular inquiry should first be made of the financial institution to make certain that

Property, shall submit to the Associate Attorney General for such review as he may desire to make the following: (a) Any proposed allowance by the Director, without hearing, of a title or debt claim. (b) Any final determination of a title of debt claim, whether by allowance or disallowance. (c) Any proposed allowance or disallowance by the Director, without hearing, of a title claim under section 9(a

[43 U.S.C. 1331 et seq.], or from resources within a Nation with which there is in effect a free trade agreement requiring national treatment for trade; (8) the term "dual fueled vehicle" means— (A) dual fueled automobile, as such term is defined in

Adjustments. (A) Enable the severity level of interventions provided for drug-drug interaction checks to be adjusted. (B) Limit the ability to adjust severity levels in at least one of these two ways: (1) To a specific set of identified users. (2) As a system