by levy or by proceeding in court with or without assessment. (b) Cross references (1) For assessment or collection of the amount of the deficiency determined by the Tax Court pending appellate court review, see section 7485. (2) For dismissal of petition by Tax Court as affirmation of deficiency

Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and the regulations thereunder. Actual contribution percentage (ACP) test. Actual contribution percentage test or ACP test means the test described in

If there is a foreign tax credit splitting event with respect to a foreign income tax paid or accrued by a specified 10-percent owned foreign corporation (as defined in section 245A(b) without regard to paragraph (2) thereof), such tax shall not be taken into account— (1) for purposes of

the calendar year immediately preceding the calendar year of the presidential election with respect to which such candidate is seeking nomination, or by his authorized committees, disregarding any amount of contributions from any person to the extent that the total of the amounts contributed by such person on or after the beginning of such preceding calendar year exceeds $250. For purposes of this subsection and

section 4462 as in effect for years beginning before July 1, 1980), or on any amount paid, in lieu of inserting a coin, token, or similar object, to operate a device described in section 4462(a)(2) (as so in effect), or (3) State-conducted lotteries, etc.On any wager placed in a sweepstakes, wagering pool, or lottery which is

Unless otherwise provided, the definitions of this section govern for purposes of section 401(m) and the regulations thereunder. Actual contribution percentage (ACP). Actual contribution percentage or ACP means the ACP of the group of eligible employees as defined in

partnership shall make the election under this section by complying with the provisions of §§1.1446-1 through §1.1446-5 and attaching a statement to the Form 8804 or Form 1042 annual return, filed for the taxable year in which the regulation provisions first apply, that indicates that the partnership is

(a) Imposition of tax. All wine (including imitation, substandard, or artificial wine, and compounds sold as wine) produced in or imported into or brought into the United States is subject to tax pursuant to 26 U.S.C. 5041 or 7652. The proprietor may be liable for wine taxes under

(a) General rule. Except as provided in paragraph (b), (c), (e), or (f) of this section, the provisions of §1.414(b)-1 and §§1.414(c)-1 through 1.414 (c)-4 shall apply for plan years beginning after September 2, 1974

(a) Investment credit for qualified property (1) In generalFor purposes of section 46, the clean electricity investment credit for any taxable year is an amount equal to the applicable percentage of the qualified investment for such taxable year with respect to—

Waiver. For purposes of this section, the appropriate TTB officer may waive any provision of 26 U.S.C. chapter 51 (other than 26 U.S.C. 5312) or this part (other than this section and

(a) Interest on judgments for overpaymentsFor interest on judgments for overpayments, see 28 U.S.C. 2411(a). (b) AdjustmentsFor provisions prohibiting interest on certain adjustments in tax, see

(a) If an accumulation distribution is deemed under §1.666(a)-1 to be distributed on the last day of a preceding taxable year and the amount is less than the undistributed net income for such preceding taxable year, then an additional amount is likewise deemed distributed under section 661(a)(2). The additional amount is equal to the taxes imposed on the trust

deductions and credits; subsec. (g), foreign tax credit; subsec. (h), provisions relating to employees of United States. 1984—Subsec. (d)(2)(B). Pub. L. 98–369 substituted "for losses" for ", for losses of property not connected with the trade or business if arising from certain casualties or theft,". 1977—Subsec. (d)(3). Pub. L. 95–30 struck out par. (3) which made a cross reference to

instruments in use at the site required by §39.33. (c) Latest survey records required by §§39.67 (b), (c), and (e). (d) The shipping papers for the transportation of radioactive materials required by