patent under the mining laws; and (3) right-of-way leasing and disposition under all laws relating to minerals or solar, wind, or geothermal energy. References in Text This Act, referred to in subsecs. (a) and (b)(1), is defined in

listening posts (taken to be 68 dB in the octave band centered on 250 Hz and 63 dB in the octave band centered on 500 Hz). It is shown for information purposes only. In practice, the range at which a whistle may be heard is extremely variable and depends critically on weather conditions; the values given can be regarded as typical but under conditions of strong wind or high ambient noise level at the listening post the range may be reduced.

byproduct processes. (C) Direct combustion or gasification of biomass. (D) Biofuels energy systems. (E) Photovoltaics, including utility scale and remote applications. (F) Solar thermal, including solar water heating. (G) Wind energy. (H) High temperature and low temperature geothermal

(a) General ruleIn the case of foreign corporations subject to taxation under this subtitle, there shall be deducted and withheld at the source in the same manner and on the same items of income as is provided in section 1441 a tax equal to 30 percent thereof. For purposes of the preceding sentence, the references in

(a) Rule for employment creditsNo deduction shall be allowed for that portion of the wages or salaries paid or incurred for the taxable year which is equal to the sum of the credits determined for the taxable year under sections 45A(a), 45P(a), 45S(a)(1)(A), 51(a), and 1396(a). No deduction shall be allowed for that portion of the

(a) General ruleProper adjustment in respect of the property shall in all cases be made— (1) for expenditures, receipts, losses, or other items, properly chargeable to capital account, but no such adjustment shall be made— (A) for— (i) taxes or other carrying charges described in

For deductions in respect of a decedent, see section 691. Editorial Notes Amendments

defined in section 561 (computed without regard to capital gain dividends) equals or exceeds the amount specified in section 857(a)(1), as in effect for the taxable year; and (2) The trust complies for such taxable year with the provisions of §1.857-8 (relating to records required to be maintained by a real estate investment trust).

(a) Tax imposedIn the case of— (1) an individual retirement account (within the meaning of section 408(a)), (2) an Archer MSA (within the meaning of section 220(d)),