(a) Capital gain dividendFor purposes of section 1(h)(11) (relating to maximum rate of tax on dividends) and section 243 (relating to deductions for dividends received by corporations), a capital gain dividend (as defined in

(A) without regard to this section and sections 85(c) 1 221, 911, 931, and 933, and (B) after the application of sections 86, 135, 219, and 469. (c) Adoption assistance program

(a) Any real estate investment trust whether or not such trust meets the requirements of section 857(a) and paragraph (a) of §1.857-1 for any taxable year beginning after December 31, 1960 shall apply paragraph (b) of this section in computing its earnings and profits for such taxable year. (b) In the determination of the earnings and

(a) In general. Any person who fails or refuses to submit to a real estate investment trust the written statements required under §1.857-8 to be demanded by such trust from its shareholders of record shall submit at the time he files his income tax return for his taxable year which ends with, or includes, the last day of the

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Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.

(a) In generalAny person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under