subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use. (ii) Rate of tax on trainsIn the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—

in section 6501(a) for the assessment of the Federal estate tax (determined without the application of any provision other than section 6501(a)), or within 90 days after the expiration of such period, (B) if a petition for redetermination of a deficiency in such estate

(iii) the entry into the United States of any taxable fuel for consumption, use, or warehousing, and (iv) the sale of a taxable fuel to any person who is not registered under section 4101 unless there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii). (B

Copying fee. The fee per copy of each page shall be calculated in accordance with the per-page amount established in OSHRC's fee schedule. See appendix A to this part. For other forms of duplication, direct costs of producing the copy, including operator time, shall be calculated and assessed. Copying fees shall not be charged for the first 100 pages of copies unless the copies are requested for a commercial use. No copying fee shall be charged for educational, scientific, or news media requests

publicly offered, the term "date of original issue" means the date on which the issue was first issued to the public. (B) Issues not publicly offered and not issued for propertyIn the case of any debt instrument to which section 1273(b)(2) applies, the term "date of original issue" means the date on which the debt instrument was sold by the issuer.

section 30116 of Title 52, Voting and Elections. Amendments 2014—Subsec. (a). Pub. L. 113–295 substituted "section 315(b)(1)(A)" for "

Certain rules relating to extension of time for paying income tax to apply. The provisions of §1.6161-1(b), (c), and (d) of this chapter (relating to a requirement for undue hardship, to the application for extension, and to payment pursuant to an extension) shall apply to extensions of time for payment of the tax imposed by chapter 55 of the Code.

(determined under subchapter E) for former provisions which set out in detail the calculations and formulae for determining amount of tax imposed by section 2601. 1981—Subsec. (c)(5). Pub. L. 97–34 redesignated subpars. (B) and (C) as (A) and (B), respectively, and struck out former subpar. (A) relating to adjustments to marital deduction and providing that if the generation

(a) In general. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for excise tax under section 4481, the rules under §1.6696-1 of this chapter will apply. (b) Effective/applicability date. This section

Whenever any officer, seaman, or marine entitled to a pension is admitted to a naval hospital, his pension, while he remains there, shall be deducted from his accounts and paid to the Secretary of the Navy for the benefit of the fund from which such hospital is maintained. Editorial Notes

(a) Computation of taxThe tax imposed by section 2501 for each calendar year shall be an amount equal to the excess of— (1) a tentative tax, computed under section 2001(c), on the aggregate sum of the

(a) Tax imposedThere is hereby imposed for each taxable year a tax in an amount equal to 5 percent of the amount of the excess contributions made by a person to or under a trust or trusts described in section 501(c)(21). The tax imposed by this subsection shall be paid by the person making the excess contribution.

(a) General. Tolerances are established for residues of the herbicide methanearsonic acid, including its metabolites and degradates, in or on the commodities in the table in this paragraph. Compliance with the tolerance levels specified in this paragraph is to be determined by measuring only methanearsonic acid, from application of the disodium and monosodium salts of methanearsonic acid, calculated as the stoichiometric

(a) In generalIf the Secretary receives certification by the Commissioner of Internal Revenue that an individual has a seriously delinquent tax debt, the Secretary shall transmit such certification to the Secretary of State for action with respect to denial, revocation, or limitation of a passport pursuant to section 32101 of the

§1.7701(l)-3(c), or §1.7701(l)-3(d) to depart from the recharacterization rules of §1.7701(l)-3(c) for a taxpayer, the withholding agent must withhold on payments made (or deemed made) to that taxpayer in accordance with the characterization of the fast-pay

(a) Purchasing manufacturer to be treated as the manufacturerFor purposes of this chapter, a manufacturer or producer to whom an article is sold or resold free of tax under section 4221(a)(1) for use by him in further manufacture shall be treated as the manufacturer or producer of such article.

(a) TransferorFor purposes of this chapter— (1) In generalExcept as provided in this subsection or section 2653(a), the term "transferor" means— (A) in the case of any property subject to the tax imposed by chapter 11, the decedent, and

(a) In general. Even though a notice of a lien imposed by 26 U.S.C. 6321 is filed in accordance with §70.148 of this part, the lien is not valid with respect to a security interest which: (1) Comes into

Paragraph (2) shall not apply to a corporation, trust, or association which was considered to be a real estate investment trust for any taxable year beginning on or before October 4, 1976. (b) Change of accounting period without approvalNotwithstanding section 442, an entity which has not engaged in any active trade or business

marital deduction if surviving spouse is not a United States citizen. (a) General rule. (b) Marital deduction allowed if resident spouse becomes citizen. (c) Special rules in the case of certain transfers subject to estate and gift tax treaties. §20.2056A-2   Requirements for qualified domestic trust. (a) In general. (b) Qualified marital

expenditures for the acquisition or improvement of property of a character which is subject to the allowance for depreciation provided in section 167, but allowances for depreciation shall be considered, for purposes of this section, as expenditures. (b) Election of taxpayerAt the election of the taxpayer, made in accordance with regulations prescribed by the