(b) Cross references. See §56.4911-6 for general information on records of lobbying expenditures. See §§56.4911-9(d) and 56.4911-10(f) for information that members of an affiliated group and a limited affiliated group, respectively, are to

§601.601(d)(2) of this chapter). (b) Effective date. To the extent this section relates to section 6107(a) and §1.6107-1(a), it applies to income tax returns and claims for refund presented to a taxpayer for signature after December 31, 2002. To the extent this section relates to section 6107(b) and

For returns by regulated investment companies of tax on undistributed capital gain designated for special treatment under section 852(b)(3)(D), see §1.852-9. For returns with respect to tax withheld on nonresident aliens and foreign corporations and on tax-free covenant bonds, see

§679.24(e)(3), and your vessel is... then you must use this seabird avoidance gear in conjunction with requirements at §679.24(e)... >26 ft to 55 ft LOA and without masts, poles, or rigging

contract (within the meaning of section 1256(b)). (2) Treatment of cash settlement options (A) In generalFor purposes of subsections (a) and (b), a cash settlement option shall be treated as an option to buy or sell property. (B) Cash settlement option

returned to him upon giving bond in an amount equal to such appraised value to abide the final order, decree, or judgment of the court having cognizance of the case, and to pay the amount of said appraised value to the Secretary, the United States marshal, or otherwise, as may be ordered and directed by the court, which bond shall be filed by the Secretary with the United States attorney for the district in which the proceedings in rem authorized in

(d) Working condition fringe definedFor purposes of this section, the term "working condition fringe" means any property or services provided to an employee of the employer to the extent that, if the employee paid for such property or services, such payment would be allowable as a deduction under section 162 or 167. (e) De minimis fringe

For purposes of determining the withholding tax liability incurred in the Virgin Islands pursuant to this title (as made applicable to the Virgin Islands) with respect to amounts received from sources within the Virgin Islands by citizens and resident alien individuals of the United States, and corporations organized in the United States, the rate of withholding tax under

markets, producers commonly have even fewer packers to transact with in their regional markets. Based on AMS's experience conducting investigations and monitoring markets, there are commonly only one or two buyers in some local geographic markets, and few sellers have the option of selling fed cattle to more than three or four packers. In Colorado, for example, AMS Market News cattle price reports are usually withheld because two packers account for most purchases and Market News guidelines require at

credit under section 59, section 904(b)(3)(E)(ii)(II) shall be applied by using the language “section 55(b)(1)(B)” instead of “section 11(b)”. (c) Effective date. This section shall apply to taxable years beginning after July 20, 2004. See §1.904(b)-1(i) for a rule permitting taxpayers to choose to apply

(a) Creation of plan (1) In generalAs soon as practicable after the enactment date, the settlors shall create a separate private plan which shall be known as the United Mine Workers of America 1992 Benefit Plan. For purposes of this title, the 1992 UMWA Benefit Plan shall be treated as an organization exempt from taxation under

functions. The application of section 994(a)(1) or (2) does not depend on the extent to which the DISC performs substantial economic functions (except with respect to export promotion expenses). See paragraph (l) of §1.993-1. (3) Related party and related supplier. For the purposes of this section—

section 2001(c). (b) Qualified decedentFor purposes of this section, the term "qualified decedent" means— (1) any citizen or resident of the United States dying while in active service of the Armed Forces of the United States, if such decedent— (A) was killed in action while serving in a combat zone, as determined under

, 92 Stat. 2884. Amendments 1968—Pub. L. 90–618 substituted "Occupational tax stamps" for "Posting occupational tax stamps" in section catchline, and substituted provisions that every person liable for a special tax (other than a special tax under subchapter B

: "For purposes of all Federal and State laws, the amendment made by subsection (a) [amending section 283(c) of Pub. L. 97–248, set out above] shall be treated as having taken effect on March 14, 1986."] Effective Date of 1976 Amendment Amendment by section 1905(a

the case of certain controlled groupsFor purposes of this subparagraph, if not all persons who are treated as a single employer for purposes of this section have the same taxable year, the taxable years taken into account shall be determined under principles similar to the principles of section 1561. (B) Multiemployer plans

Section 402(c) has the effect of treating, for purposes of section 402, the distributions from a trust which at the time of the distribution is located outside the United States in the same manner as distributions from a trust which is located in the United States. If the trust would qualify for exemption from tax under section 501(a) except for the fact that it fails to comply with the provisions of paragraph (a)(3)(i) of

The proprietor of a duly constituted manufacturing bonded warehouse, established in accordance with law and the regulations in 19 CFR chapter I, may withdraw distilled spirits or wine from any distilled spirits plant or bonded wine cellar, as the case may be, without payment of tax, for use in the manufacture of products for export, or for shipment in bond to Puerto Rico, or for use by foreign governments, organizations, and individuals, as authorized by

(a) Scope. This section provides rules concerning the application of the limitations of section 501(h) to members of an affiliated group of organizations (as defined in §56.4911-7(e)(1)). (b) Determination required. For each taxable year of an affiliated

26 U.S.C. 6532(c)(1) and paragraph (a) of this section shall be extended to the shorter of (1) 12 months from the date of filing by a third party of a written request under §70.167(b)(2) of this part for the return of property wrongfully levied upon, or

liable for payment and financial intermediaries, without the involvement of the Secretary, and (D) ensure that tax matters will be resolved by the Secretary, without the involvement of financial intermediaries. (2) Authority to enter into contractsNotwithstanding section 3718(f) of title 31, United States Code, the

section 1563(a), except that "more than 50 percent" shall be substituted for "at least 80 percent" each place it appears therein), (C) a partnership and each of its partners (and their spouses and minor children), and (D) an S corporation and each of its shareholders (and their spouses and minor children). (b) Maturity may not exceed