(a) Title of chapterThis chapter may be cited as the "Self-Employment Contributions Act of 1954". (b) Cross references (1) For provisions relating to returns, see section 6017. (2) For provisions relating to collection of taxes in

section 212 shall be treated as a trade or business. (3) Denial of deduction for club duesNotwithstanding the preceding provisions of this subsection, no deduction shall be allowed under this chapter for amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or other social purpose. (4

securities market (within the meaning of section 7704(b)(1)). (c) RepurchaseFor purposes of this section— (1) In generalThe term "repurchase" means— (A) a redemption within the meaning of

grantee delivers services in a participant's home, or at a location away from the grantee's place of business, VA may accompany the grantee. If the grantee's visit is to the participant's home, VA will only accompany the grantee with the consent of the participant. If any visit is made by VA on the premises of the grantee or a subcontractor under the supportive services grant, the grantee must provide, and must require its subcontractors to provide, all reasonable facilities and assistance for the

section 149. (c) DefinitionsFor purposes of this section and part IV— (1) State or local bondThe term "State or local bond" means an obligation of a State or political subdivision thereof. (2) StateThe term "State" includes the District of Columbia and any possession of the United States.

the purchasing corporation and the sellers of the stock. (Rules concerning eligibility for these elections are contained in §§1.338-2, 1.338-3, and 1.338(h)(10)-1.) However, if, as a result of the deemed purchase of old target's assets pursuant to a section 336(e) election, there would be both a qualified stock purchase and a qualified stock disposition (as defined in

(I) such amount, multiplied by (II) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting "2004" for "2016" in subparagraph (A)(ii) thereof. (ii) RoundingIf any increase determined under clause (i) is not a multiple of 1 cent, such increase

(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 gift tax under chapter 12 of subtitle B of the Internal Revenue Code, or by an appraiser that prepared an appraisal in connection with such a return or claim for refund under section 6695A, the rules under

(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 generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by an appraiser that prepared an appraisal in connection with such a return or claim for refund under section 6695A, the rules under

required under applicable regulations, that the payee is not a United States person. (c) Notification of an incorrect taxpayer identification number. See §31.3406(d)-5(e) and (g)(3) for the period for which withholding is required in the case of notification of an incorrect taxpayer identification number.

approved by the Secretary for purposes of this section. (c) Application with other deductionsNo deduction shall be allowed under subsection (a) with respect to any expenditure— (1) with respect to which the taxpayer has made an election under section 263(c), or (2) with respect to which a

§ 2530.200a-3 Labor regulations for purposes of the Internal Revenue Code of 1954. The Secretary of Labor is specifically authorized to prescribe certain regulations (generally relating to hour of service, year of service, break in service, year of participation and special rules for seasonal and maritime industries) applicable to both

not required by reason of paragraph (a) or (f) of §1.1441-4. (4) In the case of a nominee, any interest which he receives and with respect to which he is required to withhold under section 1441 or 1442, or would be so required to withhold but for the provisions of a treaty, or for the fact that under section 861(a)(1) it is not from sources within the United States

) applies. Paragraph (b) of this section provides the general rule that requires the domestic distributing corporation, depending on the type of distribution, to include in gross income either the section 1248 amount or the total section 1248(f) amount. Paragraph (c) of this section provides definitions that apply for purposes of this section and §§1.1248(f)-2 and 1.1248(f)-3.

liabilitiesIf any property distributed in the liquidation is subject to a liability or the shareholder assumes a liability of the liquidating corporation in connection with the distribution, for purposes of subsection (a) and section 337, the fair market value of such property shall be treated as not less than the amount of such liability. (c) Exception for

event, such as after a fixed number of years, the attainment of a stated age, or disability. See §1.401-1(b)(1)(ii) for additional guidance. This paragraph (b) does not apply to after-tax employee contributions or earnings thereon. (c) Distributions from custodial accounts that are not attributable to section 403(b) elective deferrals