(a) In general. Requesting spouses may petition the Tax Court to review the denial of relief under §1.6015-1. (b) Time period for petitioning the Tax Court. Pursuant to section 6015(e), the requesting spouse may petition the Tax Court to review a denial of

(a) General ruleFor purposes of section 72, the term "modified endowment contract" means any contract meeting the requirements of section 7702— (1) which— (A) is

certificates—(1) In general. For purposes of section 1232, this section and §§1.1232-3 and 1.1232-3A, the term other evidence of indebtedness includes face amount certificates as defined in section 2(a)(15) and 4 of the Investment Company Act of 1940 (

brewery for which the tax imposed by section 5051 has been determined, including any beer which has been removed for consumption on the premises of the brewery. (b) Authority to waiveWhenever in this chapter any record is required to be made or kept, or statement or return is required to be made by any person, the Secretary may by regulation waive, in

(a) In general. A person who is a tax return preparer of any return or claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code (Code) shall be subject to penalties under section 6694(b) of the Code in the manner stated in §1.6694-3 of this chapter.

Background This document sets forth proposed amendments to the Income Tax Regulations (26 CFR part 1) under section 413(c) of the Internal Revenue Code (Code). Section 413(c) provides rules for the qualification of a plan maintained by more than one employer.[1] A section 413(c) plan is often referred to as a multiple employer plan (MEP).

the taxpayer for the preceding taxable year, exceeds (B) the threshold amount. (2) Threshold amountFor purposes of paragraph (1)(B), the threshold amount shall be— (A) in the case of a joint return or a surviving spouse (as defined in section 2(a)), $150,000,

denominator of the base erosion percentage computation. A transaction (or component of a transaction or series of transactions), plan or arrangement that has a principal purpose of increasing the deductions taken into account for purposes of §1.59A-2(e)(3)(i)(B) (the denominator of the base erosion percentage computation) is disregarded for purposes of

United States are shipped or consigned; any person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings tobacco products or cigarette papers or tubes, or any processed tobacco, into the United States. (l) Determination of price on cigarsIn determining price for purposes of

For purposes of section 182, the term land suitable for use in farming means land which, as a result of the land clearing activities described in paragraph (a) of §1.182-3, could be used by the taxpayer or his tenant for the production of crops, fruits, or other agricultural products, including fish, or for the sustenance of

provided by the Federal government to Indian tribes or members of such a tribe. (c) DefinitionsFor purposes of this section— (1) Indian tribeThe term "Indian tribe" has the meaning given such term by section 45A(c)(6). (2) Tribal organizationThe term

year shall file his income tax return for the taxable year with both the United States and the Virgin Islands. (3) Extent of income tax liabilityIn the case of an individual to whom this subsection applies in a taxable year for purposes of so much of this title (other than this section and section 7654) as relates to the taxes imposed by this chapter

lien of the United States with respect to which the levy was made had priority. (d) Cross references (1) For distribution of surplus proceeds, see section 6342(b). (2) For judicial procedure with respect to surplus proceeds, see

(a) In general. In general, the definition stated in §20.2056(c)-1 is applicable in determining the property interests which “passed from the decedent to his surviving spouse”. Special rules are provided, however, for the following: (1) In the case of certain interests with income for

(a) Classes of aliens. For purposes of the income tax, alien individuals are divided generally into two classes, namely, resident aliens and nonresident aliens. Resident alien individuals are, in general, taxable the same as citizens of the United States; that is, a resident alien is taxable on income derived from all sources, including sources without the United States. See

for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty. (b) Persons who may serve summonses. Any appropriate TTB officer may serve a summons issued under 26 U.S.C