(a) General ruleIf any amount of tax imposed by this title (whether required to be shown on a return, or to be paid by stamp or by some other method) is not paid on or before the last date prescribed for payment, interest on such amount at the underpayment rate established under section 6621 shall be paid for the period from such last

(a) Foreign tax credit allowedAn estate or trust shall be allowed the credit against tax for taxes imposed by foreign countries and possessions of the United States, to the extent allowed by section 901, only in respect of so much of the taxes described in such section as is not properly allocable under such section to the

(a) Returns and return information (1) Federal employees and other personsIt shall be unlawful for any officer or employee of the United States or any person described in section 6103(n) (or an officer or employee of any such person), or any former officer or employee, willfully to

shall not constitute a claim for credit or refund. (2) Form of application, etc.An application under this subsection shall be verified in the manner prescribed by section 6065 in the case of a return of the taxpayer, and shall be filed in the manner and form required by regulations prescribed by the Secretary. The application shall set forth—

(a) Company's shareFor purposes of section 805(a)(4), the term "company's share" means, with respect to any taxable year beginning after December 31, 2017, 70 percent. (b) Policyholder's shareFor purposes of

(a) In general. Except as provided in paragraph (b) of this section, the term dividend for purposes of this section and §§1.6042-2 and 1.6042-4 means the amounts described in the following paragraphs (a) (1) through (3) of this section— (1) Any distribution

(a) Direct and indirect ownership (1) General ruleFor purposes of this subpart (other than section 960), stock owned means— (A) stock owned directly, and (B) stock owned with the application of paragraph (2).

Except as provided in this section, §§25.2702-1 through 25.2702-6 apply as of January 28, 1992. With respect to transfers to which section 2702 applied made prior to January 28, 1992, taxpayers may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of the proposed regulations and the final regulations are considered

(a) In generalExcept as otherwise provided in this chapter, a distribution of property (as defined in section 317(a)) made by a corporation to a shareholder with respect to its stock shall be treated in the manner provided in subsection (c). (b) Amount distributed

(a) General ruleUnder regulations prescribed by the Secretary, no tax shall be imposed under this chapter (other than under section 4121 or 4081) on the sale by the manufacturer (or under subchapter C of chapter 31 on the first retail sale) of an article— (1) for use by the purchaser for further

(a) Civil penaltyIn addition to any criminal penalty provided by law, if a claim is made under section 6416(a)(4) (relating to certain sales of gasoline), section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used

(a) General ruleThe actuarial report described in subsection (b) shall be filed by the plan administrator (as defined in section 414(g) of each defined benefit plan to which section 412 applies, for the first plan year for which

the character which it would have had in the hands of the decedent if the decedent had lived and received such amount. (4) Installment obligations acquired from decedentIn the case of an installment obligation reportable by the decedent on the installment method under section 453, if such obligation is acquired by the decedent's estate from the

(a) General ruleIf a shareholder sells or otherwise disposes of section 306 stock (as defined in subsection (c))— (1) Dispositions other than redemptionsIf such disposition is not a redemption (within the meaning of

(a) Allowance of credits or refundsCredit or refund of any overpayment of tax imposed by section 4251, 4261, or 4271 may be allowed to the person who collected the tax and paid it to the Secretary if such person establishes, under such regulations as the Secretary may prescribe, that he has repaid the amount of such tax to the person