duty for training that Reserve members must perform each year to satisfy the training requirements associated with their Reserve component assignment. Armed Forces. The U.S. Army, Navy, Marine Corps, Coast Guard, Air Force and their Reserve components. Army Post Cemeteries. Army Post Cemeteries consist of the 26 cemeteries on active Army installations, on

(b) Modified gross income. (c) Special rules. (1) Period for computation of modified gross income. (2) Gain or loss upon distribution of property by a fund. (3) Denial of credits against tax. (4) Other corporate taxes inapplicable. (d) Treatment as corporation for purposes of subtitle F. §1.468A-5   Nuclear decommissioning fund

subpart without regard to this section)— (A) by substituting "foreign controlled United States shareholder" for "United States shareholder" each place it appears therein, and (B) by substituting "foreign controlled foreign corporation" for "controlled foreign corporation" each place it appears therein, and (2)

sections 5711 and 5712. A new permit may be required at such other time as the Secretary shall by regulation prescribe. (b) Suspension or revocation (1) Show cause hearingIf the Secretary has reason to believe that any person holding a permit— (A) has not in good

, determined without regard to any credit for tax on prior transfers under section 2013 or any credit for foreign death taxes claimed under the provisions of a death tax convention, and (2) The net estate tax determined as provided in subparagraph (1) of this paragraph but computed by subtracting from the present decedent's gross estate the value of the property transferred (see

granted to a judicial council under such chapter. (b) Judicial councilThe provisions of sections 354(b) through 360 of title 28, United States Code, regarding referral or certification to, and petition for review in the Judicial Conference of the United States, and action thereon, shall apply to the exercise by the Tax Court of the powers of a judicial