(a) A statutory `firewall,' provided for in section 305(b) of the IBA, and incident to adherence to the highest professional standards of broadcast journalism, exists around USAGM-funded networks, their products, and staff in order to protect their professional independence and integrity. (b) Within any credible news organization, a firewall exists between anybody involved with any aspect of journalism (

13.8 of this part. (b) Protection or reimbursement will be provided for the metropolitan areas described in paragraph (a) of this section only if: (1) The affected metropolitan area requests such protection or reimbursement; (2) The Assistant Secretary determines that an

For purposes of this section— (1) In generalThe term "qualified alternative fuel vehicle refueling property" has the same meaning as the term "qualified clean-fuel vehicle refueling property" would have under section 179A if— (A) paragraph (1) of

shall submit requests to: Commander, Defense Fuel Supply Center, Attention: DFSC—OD, Cameron Station, Alexandria, VA 22314. (c) The items covered in contract bulletins issued by the Defense Fuel Supply Center are in accordance with the latest issue of the applicable Federal specification. Agency requirements submitted for products not under a Federal specification must include accurate and complete product laboratory analysis. (d

activity within the meaning of paragraph (b)(1)(ii) of this section solely with respect to such recharacterized gain. (iii) Exception for certain portfolio recharacterizations. To the extent that any income or gain from a trade or business is recharacterized as “not from a passive activity” and is further characterized as portfolio income under

withheld from wages), or §31.6011(a)-5 (relating to monthly returns) for a calendar year or any period therein, shall file the Social Security Administration copy of each Form W-2 required under §31.6051-1 to be furnished by the employer with respect to wages paid during the calendar year. An

the Employee Retirement Income Security Act of 1974 are provided under 29 CFR Part 2530 (Department of Labor regulations relating to minimum standards for employee pension benefit plans). (7) Definitions and special rules. Section 1.411(a)-7 provides definitions and special rules under section 411(a) (7), (8), and (9

the United States in a district court of the United States to obtain the relief provided by 26 U.S.C. 7426(b)(4). It is not necessary that the claimant be a party to the agreement which provides for the substitution of the sale proceeds for the property subject to the lien. (b) Adjudication—

be computed by applying the highest rate of tax specified in section 11(b) to the net recognized built-in gain of the S corporation for the taxable year. (2) Net operating loss carryforwards from C years allowedNotwithstanding section 1371(b)(1), any net

(1) For prohibition of suits to restrain assessment of any tax, see section 7421. (2) For prohibition of assessment of taxes against insolvent banks, see section 7507. (3) For assessment where property

, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses. In the case of any transfer (or license) of intangible property (within the meaning of section 367(d)(4)), the income with respect to such transfer or license shall be commensurate with the income attributable to the intangible. For purposes of this

Pub. L. 115–141, div. U, title IV, §401(c)(1)(B), Mar. 23, 2018, 132 Stat. 1205. Amendments 2018—Subsec. (a)(2)(A)(ii). Pub. L. 115–141, §401(c)(1)(D), substituted "section 1272(a)(7)" for "subsection (a)(7) or (b)(4) of

meaning of section 416(i)(1)), subsection (a) shall not apply to any benefit attributable to a plan for which the qualified benefits provided to key employees exceed 25 percent of the aggregate of such benefits provided for all employees under the plan. For purposes of the preceding sentence, qualified benefits shall be determined without regard to the second sentence of subsection (f).

(a) Distilled spirits of Puerto Rican manufacture, and any products containing such distilled spirits, brought into the United States and withdrawn for consumption or sale are subject to a tax equal to the tax imposed in the United States by 26 U.S.C. 5001. (b) A credit against the tax imposed on distilled spirits by

section 5362(b), the liability for payment of the tax shall become the liability of the transferee from the time of removal of the wine from the transferor's premises, and the transferor shall thereupon be relieved of such liability; and (B) in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of

section 212 (relating to expenses for production of income) which is allocable to interest (whether or not any amount of such interest is received or accrued) wholly exempt from the taxes imposed by this subtitle. (2) InterestInterest on indebtedness incurred or continued to purchase or carry obligations the interest on which is wholly exempt from the taxes imposed by this

as an item of gross income or deduction from an activity in which the taxpayer materially participated under §1.469-2T(e)(1), the taxpayer is treated as materially participating in the activity for the taxable year for purposes of applying §1.469-5T(a)(5) and (6) to any succeeding taxable year of

aggregate amount already exceeds the gross reportable amount the Secretary shall refund such excess to the taxpayer). (b) Special rules for returns under section 6048(b)In the case of a return required under section 6048(b)— (1