(1) Maximum credit for fuel cellsIn the case of any qualified fuel cell property expenditure, the credit allowed under subsection (a) (determined without regard to subsection (c)) for any taxable year shall not exceed $500 with respect to each half kilowatt of capacity of the qualified fuel cell property (as defined in section 48(c)(1)) to which such expenditure relates.

operator is not liable for tax under this paragraph (c)(2) if, at the time of the removal, the terminal operator— (A) Is a taxable fuel registrant; (B) Has an unexpired notification certificate (as described in §48.4081-5) from the position holder; and (C) Has no reason to believe that

in a partnership. Paragraph (g) of this section provides the dates of applicability. For definitions that apply for purposes of this section, see §1.721(c)-1(b). (b) Termination events—(1) In general. Notwithstanding

health care provider of which the midlevel practitioner is a member or an employee. (iii) A dentist during the patient's visit on a specimen obtained from his or her own patient or from a patient of a group dental practice of which the dentist is a member or an employee. (2) The procedure must be categorized as moderately complex. (3) The primary instrument for performing the test is the

the aggregate unadjusted bases of the property of such entity is attributable to collectibles (as defined in section 408(m)(2)) other than collectibles that are held primarily for sale to customers in the ordinary course of such business, and (8) less than 5 percent of the average of the aggregate unadjusted bases of the property of such entity is attributable to

collected, or not accounted for and paid over. No penalty shall be imposed under section 6653 or part II of subchapter A of chapter 68 for any offense to which this section is applicable. (b) Preliminary notice requirement (1) In generalNo penalty shall be imposed under subsection (a) unless the Secretary

–859. Amendments 1979—Pub. L. 96–39 substituted "Subject to the provisions of section 5173" for "On application to the Secretary and subject to the provisions of section 5174(a

(1) For the issuance of certificates of probable cause relieving officers making seizures of responsibility for damages, see 28 U. S. C. 2465. (2) For provisions relating to forfeitures generally in connection with alcohol taxes, see chapter 51. (3) For provisions relating to forfeitures generally in

), shall be treated in the same manner as any other merchandise entered for warehouse. (2) Withdrawal from warehouse for domestic consumption. Distilled spirits entered in warehouse under this paragraph may be withdrawn from warehouse for domestic consumption under section 5066(c), Internal Revenue Code, as amended (26 U.S.C. 5066(c)

such distributions. For penalties and additions to the tax for failure to comply with this section, see §§1.1461-1 and 1.1461-3. (b) Definitions—(1) Publicly traded partnership. For purposes of this section, the term publicly traded partnership has the same meaning as in section 7704

and dissemination of news to the general public are authorized. (2) Specific licenses may be issued authorizing transactions necessary for the establishment and operation of news bureaus in the United States by Cuban organizations whose primary purpose is the gathering and dissemination of news to the general public. (f) Certain direct financial transactions restricted.

adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins by substituting "calendar year 2026" for "calendar year 2016" in subparagraph (A)(ii) thereof. (B) RoundingIf any increase determined under subparagraph (A) is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.

-6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background I. In General This document contains proposed amendments to 26 CFR part 1 under sections 1291, 1297, and 1298. Sections 1291 through 1298 set forth tax regimes for shareholders that own stock of a PFIC

(a) Eligible brewers. (1) Each taxpayer who was liable, during a calendar year, for a gross amount equal to or exceeding five million dollars in beer taxes combining tax liabilities incurred under this part and parts 26 and 27 of this chapter, shall use a commerical bank in making payment by electronic fund transfer (EFT) of beer taxes during the succeeding calendar year. Payment of beer taxes

1978—Pub. L. 95–423 substituted "Losses resulting from disaster, vandalism, or malicious mischief" for "Losses caused by disaster" in section catchline. Subsec. (a). Pub. L. 95–423 substituted provisions authorizing the Secretary, under such regulations as he may prescribe, to pay the prescribed amount on distilled spirits, etc., lost, rendered unmarketable, or