" before "structures" in section catchline, struck out heading "(a) General rule", substituted "In the case of the demolition of any structure" for "In the case of the demolition of a certified historic structure (as defined in 48(g)(3)(A))" in text, and struck out subsecs. (b) and (c) which contained provisions relating to a special rule for registered historic districts and to the application of this

§1.6042-3(c). (3) Exception for public reporting. An issuer is not required to file a return with the IRS under this paragraph (a) if, by the due date described in paragraph (a)(2)(i) of this section, the issuer posts the return with the required information in a readily accessible format in an area of its primary public Web site dedicated to

(a) In general. For purposes of section 6049, a payor (as defined in §1.6049-4(a)(2)) of original issue discount (OID) on a tax-exempt obligation (as defined in section 1288(b)(2)) is required to report the daily portions of OID on the obligation as if the daily portions of OID that accrued during a calendar year were paid to the

the calendar year. (c) Cross referenceFor individual's right to be furnished on request a statement regarding any valuation made by the Secretary of a gift by that individual, see section 7517.

"Gauging and marking" for "Gauging, marking, and stamping" in section catchline, substituted "Marking" for "Stamping" in heading for subsec. (b), and, in text of subsec. (b), substituted "marks and labels" for "marks, labels, and stamps" and struck out "or his delegate" after "Secretary" wherever appearing.

(a) Scope. This section provides rules for determining if there is an ownership change for purposes of section 382 with respect to a loss group or a loss subgroup. See §1.1502-94 for special rules for determining if there is an ownership change with respect to a new loss member and

(2) Special rule for distributions where gain or loss would not be recognized outside partnershipsUnder regulations prescribed by the Secretary, if— (A) property contributed by a partner (hereinafter referred to as the "contributing partner") is distributed by the partnership to another partner, and (B) other property of a like kind (within the meaning of

(i) A specified recipient of the payment does not include the payment in income, as determined under §1.267A-3(a) (to such extent, a no-inclusion); and (ii) The specified recipient's no-inclusion is a result of the payment being made pursuant to the hybrid transaction. For purposes of this paragraph (a)(1)(ii), the

Activities,” (or successor form) relating to the election of the AIRC, and attaching the completed form to the taxpayer's timely filed (including extensions) original return for the taxable year to which the election applies. An election under section 41(c)(4) may not be made on an amended return. An extension of time to make an election under section 41(c)(4) will not be granted under §301.9100-3 of

§1.1471-3(a) with respect to that payment and the chapter 4 status of such payee. See §1.1471-3 for requirements for determining the chapter 4 status of a payee, including additional documentation requirements that apply when a payment is made to an intermediary or flow-through entity that is not the payee. Withholding under this section applies without regard to whether the payee receives

pars. (7) and (8) as (2) and (3), respectively. 1974—Par. (4). Pub. L. 93–490 substituted provisions relating to purchase or receipt of adulterated butter and payment of tax under section 4821 of this title for provisions relating to purchase or receipt of filled cheese or adulterated butter and payment of tax under

Effective for any Form 8928 that is due on or after January 1, 2010, the return required by §54.6011-2 must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service. [T.D. 9457, 74 FR 46000, Sept. 8, 2009]

, 1954, ch. 736, 68A Stat. 681, authorized the Secretary to prescribe regulations, prior to the general revision of this chapter by Pub. L. 85–859. For application to vinegar plants of regulatory provisions of prior section 5556, see also section 5505(h) of this title.

Prior Provisions A prior section 5613, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for distilling during prohibited hours, prior to the general revision of

, as the Secretary deems sufficient to show whether or not such person is liable for tax under this title. The only records which an employer shall be required to keep under this section in connection with charged tips shall be charge receipts, records necessary to comply with section 6053(c), and copies of statements furnished by employees under

provided in section 170(a)(2) and §1.170A-11. For rules relating to record keeping and return requirements in support of deductions for charitable contributions (whether by an itemizing or nonitemizing taxpayer), see §§1.170A-13 (generally applicable to contributions on or before July 30, 2018), 1.170A

The term "structured settlement" means an arrangement— (A) which is established by— (i) suit or agreement for the periodic payment of damages excludable from the gross income of the recipient under section 104(a)(2), or (ii) agreement for the periodic payment of compensation under any

nonbeverage purposes and not for resale or use in the manufacture of any product for sale— (i) For the use of any educational organization described in 26 U.S.C. 170(b)(1)(A)(ii) which is exempt from income tax under 26 U.S.C. 501(a), or for the use of any scientific

(2) a tax equal to— (A) the highest rate of tax specified in section 11, multiplied by (B) the notional shipping income for the taxable year. Statutory Notes and Related

for employee stock ownership plans (A) In generalIf, upon an employer reversion from a qualified plan, any applicable amount is transferred from such plan to an employee stock ownership plan described in section 4975(e)(7) or a tax credit employee stock ownership plan (as described in

For provisions relating to the adjustment of overpayments of tax imposed by section 3101, 3111, 3201, 3221, or 3402, see §31.6413(a)-2. For provisions relating to refunds of tax imposed by section 3101, 3111, 3201, or 3221, see §§31.6402(a)-1 and 31.6402(a)-2. For provisions

development of land as the site for an industrial park (referred to in this section as “industrial park bonds”). However, interest on an obligation of such an issue is includable in gross income if the obligation is held by a substantial user or a related person (as described in section 103(c)(7) and §1.103-11). If substantially all of the proceeds of a bond issue is to be so used to finance an industrial

course is followed. To this net invoice price should be added transportation or other necessary charges incurred in acquiring possession of the goods. But see §1.263A-1(d)(2)(iv)(C) for special rules for certain direct material costs that in certain cases are permitted to be capitalized as additional section 263A costs by taxpayers using a simplified method under

26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the person who made the overpayment. (b) General rule. (1) Past-due support will be collected by tax refund offset upon notification to Fiscal Service in accordance with