(a) Withheld from wages—(1) In general. Except as otherwise provided in paragraphs (a)(2), (a)(3), (a)(4), and (b) of this section, and in §31.6011(a)-5, every person required to make a return of income tax withheld from wages pursuant to section 3402 shall make a return for the

section 6223 and §301.6223-1)— (1) Notice of any administrative proceeding initiated at the partnership level with respect to an adjustment of any partnership-related item (as defined in §301.6241-1(a)(6)(ii)) for any partnership taxable year under subchapter C of

(a) Requirement. A person required to make an information return under section 6044(a)(1) and §1.6044-2 must furnish a statement to each recipient whose identifying number is required to be shown on the related information return for patronage dividends paid. (b)

applicable, §§1.197-2 and 1.167(a)-14 for amortization of goodwill and certain other intangibles acquired after August 10, 1993, or after July 25, 1991, if a valid retroactive election under §1.197-1T has been made. (b) Safe harbor amortization

relating to the requisite employment relationship, see §1.421-1(h). For rules relating to the effect of a disqualifying disposition, see section 421(b) and §1.421-2(b). For the definition of the term “disposition,” see section 424(c) and

are effective. (1) In general. (2) Adjustment for nontaxable item. (3) Effect of election under section 1377(a)(2) or §1.1368-1(g)(2). (e) Ordering rules for taxable years beginning before January 1, 1997. (f) Ordering rules for taxable years beginning on or after August 18, 1998. (g) Elective ordering rule. (h) Examples. (i) [Reserved]

section generally, substituting "(within the meaning of subchapter B)" for "in the amount determined under section 2602". Statutory Notes and Related Subsidiaries Effective Date of 1986

attributed to a reporting corporation. (h) Effective dates for certain reporting corporations. §1.6038A-3 Record maintenance. (a) General maintenance requirements. (1) Section 6001 and section 6038A. (2) Safe harbor. (3) Examples. (b) Other maintenance requirements. (1) Indirectly related records. (2) Foreign related party or

wife, $100,000 of which qualified for the marital deduction. B died November 1, 1954, leaving a gross estate of $500,000. Expenses, indebtedness, etc., amounted to $40,000. B bequeathed $150,000 to charity. A and B were both citizens of the United States. The estates of A and B both paid State death taxes equal to the maximum credit allowable for State death taxes. Death taxes were not a charge on the bequest to B.(b) “First limitation” on credit for B's estate (

(1) Spirits, upon tax determination or withdrawal under 26 U.S.C. 5214 or 26 U.S.C. 7510; (2) Spirits, to the production account at the same plant for redistillation; (3) Bulk spirits, by transfer in bond to production or

(a) Request for administrative review. Any request for the review of a jeopardy assessment or levy provided for by 26 U.S.C. 7429(a)(2) shall be filed with the officer who authorized the assessment or levy, within 30 days after the statement described in

(a) In general. Section 1.861-11T provides special rules for allocating and apportioning interest expense of an affiliated group of corporations. The rules of this §1.861-14T also relate to affiliated groups of corporations and implement section 864(e)(6), which requires affiliated group allocation and apportionment of expenses

use one method for satisfying the income test described in paragraph (a) of §53.4942(b)-1 and another for satisfying either the assets, endowment, or support test described in §53.4942(b)-2. Thus, if a foundation satisfies the income test on the 3-out-of-4-year basis for a particular

Amendments 2015—Pub. L. 114–113 substituted "the Federal Rules of Evidence" for "the rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia". 1997—Pub. L. 105–34 substituted "section 7436(c) or 7463" for "

subsection (a), there shall be allowed a deduction similar to the deduction allowed by section 2053 (relating to expenses, indebtedness, and taxes) for amounts attributable to the property with respect to which the taxable termination has occurred.

(a) Allowance of creditIn the case of an individual who is a citizen or resident of the United States (within the meaning of section 7701(a)(9)), there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the aggregate amount of qualified contributions made by the taxpayer during