(d)(1)(B). (3) Lavish or extravagantThe Secretary shall, in consultation with the Tribal Advisory Committee (as established under section 3(a) of the Tribal General Welfare Exclusion Act of 2014), establish guidelines for what constitutes lavish or extravagant benefits with respect to Indian tribal government programs.

modification primarily designed to reduce consumption of electricity or natural gas or to improve the management of energy demand with respect to a dwelling unit. (2) Other definitionsFor purposes of this subsection— (A) Dwelling unitThe term "dwelling unit" has the meaning given such term by section 280A(f

(a) General rule. A plan is a qualified plan for a plan year only if the plan satisfies section 401(a)(26) for the plan year. A plan that satisfies any of the exceptions described in paragraph (b) of this section passes section 401(a)(26) automatically for the plan year. A plan that does not satisfy one of the exceptions in paragraph (b) of this section must satisfy §1.401(a)(26)-2(a). In addition, a defined benefit plan must

calendar year for which the brewer was eligible, may file a claim for refund of tax excessively paid on beer for that year. The brewer shall file the claim for refund to tax on Form 2635 (5620.8) within the period of limitation prescribed in 26 U.S.C. 6511(a). For rules relating to the period of limitation on filing claims, see

Section 35.3405-1T reflects the rule under section 3405(a)(4) prior to amendment by TCJA. 1. Statutory and Regulatory Framework Section 3405 provides Federal income tax withholding rules for payments of pensions, annuities, and certain other deferred income (retirement and annuity payments). Retirement and annuity payments

statutory period for collection, including any period for collection agreed upon in writing by the appropriate TTB officer and the taxpayer. For provisions relating to bonds, see 26 U.S.C. 7101 and 7102 and §§70.281 and 70.282 of this part. (b)

§1.613A-2   Exemption for certain domestic gas wells. §1.613A-3   Exemption for independent producers and royalty owners. (a)  General rules. (b)  Phase-out table. (c)  Applicable percentage. (d)  Production in excess of depletable quantity. (1)  Primary production. (2)  Secondary or

§§20.2011-1 through 20.2014-6) against the tax. In listing upon the return the property constituting the gross estate (other than household and personal effects for which see §20.2031-6), the description of it shall be such that the property may be readily identified for the purpose of verifying the value placed on it by the executor. (b

(a) Amount of creditFor purposes of section 38, the amount of the Indian employment credit determined under this section with respect to any employer for any taxable year is an amount equal to 20 percent of the excess (if any) of— (1) the sum of— (A) the qualified

(a) In general. For purposes of the Internal Revenue Code, in the case of a nonresident alien individual or a foreign corporation that is engaged in a trade or business in the United States at any time during the taxable year, the rules set forth in §§1.864-4 through 1.864-7 and this section shall apply in determining whether

be made with respect to the pro rata share of the WIN expenses of such employee which were taken into account by such shareholder under paragraph (a) of §1.50B-2. For purposes of each such recapture determination the period of employment of such employee or employees shall be the period beginning with the initial date of employment (as defined in paragraph (c)(1) of

. Prior to amendment, subsec. (a) read as follows: "For purposes of this subtitle— "(1) an S corporation shall not change its taxable year to any accounting period other than a permitted year, and "(2) no corporation may make an election under section 1362(a) for any taxable year unless such taxable year is a permitted year."

comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Amendments 1979—Pub. L. 96–39 substituted "distilled" for "rectifying and" in section catchline and struck out provisions relating to exemption from taxes imposed on rectified

settlement fund earned after December 31, 1992, transfers to a fund after December 31, 1992, and distributions from a fund after December 31, 1992. For purposes of §1.468B-3(c) (relating to economic performance), previously transferred assets held by a qualified settlement fund on the date these regulations first apply to the fund (i.e., January 1, 1993, or the earlier date provided under paragraph (b)(2

loss in a transaction if the transferee's aggregate adjusted bases of property described in subparagraph (B) which is transferred in such transaction would (but for this paragraph) exceed the fair market value of such property immediately after such transaction. (2) Limitation on transfer of built-in losses in section 351 transactions

The following table presents the latest dates by which the national standards are to be attained. These dates reflect the information presented in Rhode Island's plan, except where noted. Open Table

§301.7701-17T. Employees described in section 413(b)(8) who are employees of the union or the plan and are treated as employees of an employer are not employees covered pursuant to a collective bargaining agreement for purposes of section 401(a)(26) unless the employees are actually covered pursuant to such an agreement. Collectively bargained employee. Collectively