effect as if included in the amendments made by section 1235 of the Reform Act [Pub. L. 99–514]. "(2) Time for making election.—The period during which an election under section 1295(b) of the 1986 Code may be made shall in no event expire before the date

(a) Plan terminations and frozen plans—(1) In general. An employer is permitted to amend its section 403(b) plan to eliminate future contributions for existing participants or to limit participation to existing participants and employees (to the extent consistent with §1.403(b)-5). A

This section lists the table of contents for §§1.501(r)-1 through 1.501(r)-7. §1.501(r)-1   Definitions. (a) Application. (b

No tax shall be imposed by section 4051 on any of the following articles: (1) Camper coaches bodies for self-propelled mobile homesAny article designed— (A) to be mounted or placed on automobile trucks, automobile truck chassis, or automobile chassis, and

(a) Amount of credit (1) In generalFor purposes of section 38, the clean electricity production credit for any taxable year is an amount equal to the product of— (A) the kilowatt hours of electricity— (i) produced

-digit social security number for an individual and a nine-digit employer identification number for a nonindividual, e.g., a corporation, partnership, trust, or estate). An obviously incorrect number is not considered a taxpayer identification number. See §31.6011(b)-2 and §301.6109-1 of this

statement, a governing instrument, an amendment to either, or any other document required under section 408(i) and §1.408-6, within the time and in the manner prescribed for furnishing or filing such item, shall pay a penalty of $10 for each failure unless it is shown that such failure is due to reasonable cause. (b) Showing of reasonable

(a) General effective date. Except as otherwise provided in this section, §§1.457-1 through 1.457-11 apply for taxable years beginning after December 31, 2001. (b) Transition period for eligible plans to comply with EGTRRA. For taxable years beginning after

§601.601(d)(2) of this chapter) or in other guidance, such as forms or instructions, issued with respect to the notification. (4) Extension for reasonable cause. The Commissioner may, for reasonable cause, extend the 60-day period for submitting the notification. (b) Special rules for

(1) In generalThe term "direct skip" means a transfer subject to a tax imposed by chapter 11 or 12 of an interest in property to a skip person. (2) Look-thru rules not to applySolely for purposes of determining whether any transfer to a trust is a direct skip, the rules of section 2651(f)(2) shall not apply.

For rules with respect to charitable contribution deductions for nonitemizing taxpayers, see section 63 (b)(1)(C) and (i) and section 170(i) of the Internal Revenue Code of 1954. (Secs. 170(a)(1) and 7805 of the Internal Revenue Code of 1954 (68A Stat. 58, 26 U.S.C. 170(a)(1); 68A Stat. 917,

(a) Requests for rulings. Any person who is in doubt as to any matter arising in connection with the following may request a ruling thereon by addressing a letter to the appropriate TTB officer: (1) Operations or transactions in the alcohol tax area (26 U.S.C. chapter 51), the Federal Alcohol

applying paragraphs (3) and (4) of sections 1 1222 by substituting "3 years" for "1 year", shall be treated as short-term capital gain, notwithstanding section 83 or any election in effect under section 83(b).

Except as otherwise specifically provided by law, sections 2034 to 2042, inclusive, shall apply to the transfers, trusts, estates, interests, rights, powers, and relinquishment of powers, as severally enumerated and described therein, whenever made, created, arising, existing, exercised, or relinquished.

(a) In generalFor purposes of section 46, the qualifying gasification project credit for any taxable year is an amount equal to 20 percent (30 percent in the case of credits allocated under subsection (d)(1)(B)) of the qualified investment for such taxable year. (b) Qualified investment

United States with the intention of returning and has not abandoned this intention; and (3) The alien is returning to the United States from a temporary visit abroad and, if the stay abroad was protracted, this was caused by reasons beyond the alien's control and for which the alien was not responsible. (b) Documentation needed. Unless the consular officer has reason to question the legality of

Editorial Notes Amendments 1966—Pub. L. 89–719 substituted "Intervention" for "Civil action to clear title to property" in section catchline and substituted provisions, set out in a

The bond for a bonded wine cellar shall be in such form, on such conditions, and with such adequate surety, as regulations issued by the Secretary shall prescribe, and shall be in a penal sum not less than the tax on any wine or distilled spirits possessed or in transit at any one time (taking into account the appropriate amount of credit with respect to such wine under