(a) In general. (1) A person that is liable for tax under §41.4481-2(a)(1)(i)(A), (B), or (C) must file a return for the taxable period with respect to the tax imposed by section 4481. (2) A person that is liable for tax under

Equal Employment Opportunity for Construction, in solicitations for construction when a contract is contemplated that will include the clause at 52.222-26, Equal Opportunity, and the amount of the contract is expected to be in excess of $10,000. (c) The contracting officer shall insert the provision at

Appropriations available to the Department of the Interior for salaries and expenses shall on and after December 8, 2004, be available for uniforms or allowances therefor, as authorized by law (5 U.S.C. 5901–5902 and D.C. Code 4–204).

treatment and for 72 hours (6 milkings) after the latest treatment must not be used for food. Treated animals must not be slaughtered for food until 10 days after the latest treatment. Federal law restricts this drug to use by or on the order of a licensed veterinarian. [57 FR 37335, Aug. 18, 1992, as amended at 75 FR 10168, Mar. 5, 2010; 84

The term "United States" has the meaning given such term by section 4612(a)(4). (4) ImporterThe term "importer" means the person entering the vaccine for consumption, use, or warehousing. (b) Credit or refund where vaccine returned to manufacturer, etc., or destroyed

organization taxable income of every political organization. Such tax shall be computed by multiplying the political organization taxable income by the highest rate of tax specified in section 11(b). (c) Political organization taxable income defined (1) Taxable income definedFor purposes of this section, the

under section 422 of the Black Lung Benefits Act in any case in which the Secretary of Labor determines that— (A) the operator liable for the payment of such benefits— (i) has not commenced payment of such benefits within 30 days after the date of an initial determination of eligibility by the Secretary of Labor, or

A designated settlement fund, as defined in section 468B(d)(2), is taxed in the manner described in §1.468B-2. The rules for transferors to a qualified settlement fund described in §1.468B-3 apply to transferors to a designated settlement fund. Similarly, the rules

Extraordinary dividends or taxable stock dividends which the fiduciary, acting in good faith, determines to be allocable to corpus under the terms of the governing instrument and applicable local law are not considered “income” for purposes of subpart A, B, C, or D, part I, subchapter J, chapter 1 of the Code. See section 643(a)(4), §1.643(a)-4,

health benefit premium for any plan year for any assigned operator shall be an amount equal to the product of the per beneficiary premium for the plan year multiplied by the number of eligible beneficiaries assigned to such operator under section 9706. (2) Per beneficiary premiumThe Commissioner of Social Security shall calculate a per beneficiary

§1.475(a)-3   Acquisition by a dealer of a security with a substituted basis. (a) Scope. (b) Rules. §1.475(a)-4   Safe Harbor for Valuation Under Section 475. (a) Overview. (1) Purpose. (2) Dealer business model. (3) Summary of paragraphs. (b) Safe harbor.

statement of the partner's share of any adjustment to a partnership-related item (as determined in the notice of final partnership adjustment), section 6225 shall not apply with respect to such underpayment (and no assessment of tax, levy, or proceeding in any court for the collection of such underpayment shall be made against such partnership) and each such partner shall

§1.988-3   Character of exchange gain or loss. (a) In general. (b) Election to characterize exchange gain or loss on certain identified forward contracts, futures contracts and option contracts as capital gain or loss. (1) In general. (2) Special rule for contracts that become part of a straddle after the election is made. (3) Requirements for

(1) by the partnership under rules similar to the rules of section 6225 (other than paragraphs (2), (7), and (9) of subsection (c) thereof) for the partnership taxable year in which the administrative adjustment request is filed, or (2) by the partnership and partners under rules similar to the rules of

§1.6049-4(c)(1)(ii) unless the payor backup withholds under section 3406 on such payment (because, for example, the payee has failed to furnish a Form W-9), in which case the payor must make a return under this section, unless the payor refunds the amount withheld pursuant to §31.6413(a)-3

§1.1441-2(a) and that has withheld tax as required under chapter 4 from such payment is not required to withhold under this section notwithstanding paragraph (a)(1) of this section. See §1.1474-6(b)(1) for the allowance for a withholding agent to credit withholding applied under chapter 4 against its liability for tax due under

expenditures incurred on behalf of the organization and for direct lobbying, whether or not incurred by an employee; (5) The allocable portion of administrative, overhead, and other general expenditures attributable to direct lobbying; (6) Expenditures for publications or for communications with members to the extent the expenditures are treated as expenditures for direct lobbying under

section 7410 of this title. Amendments 2007—Pub. L. 110–28, §8246(a)(2)(I)(i)(I), substituted "tax return preparers" for "income tax return preparers" in section catchline.

, the exercise of which can only affect the beneficial enjoyment of the income for a period commencing after the occurrence of an event such that a grantor would not be treated as the owner under section 673 if the power were a reversionary interest; but the grantor may be treated as the owner after the occurrence of the event unless the power is relinquished. (3

(a) Interest and penalties with respect to the reviewed year. Except to the extent provided in section 6226(c), in the case of a partnership adjustment (as defined in §301.6241-1(a)(6)) for a reviewed year (as defined in §301.6241

of paragraphs (1), (2), (3), and (4) of section 4262(b), or (2) under regulations prescribed by the Secretary, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported. (c) Excess baggage of passengersFor