(a) In generalIf a tax on a gift has been paid under chapter 12 (sec. 2501 and following), or under corresponding provisions of prior laws, and thereafter on the death of the donor any amount in respect of such gift is required to be included in the value of the gross estate of the decedent for purposes of this chapter, then there

(a) General ruleIn the case of any estate with respect to which an election has been made under section 6166, if the executor makes an election under this section (at such time and in such manner as the Secretary shall by regulations prescribe) and files the agreement referred to in subsection (c), the deferred amount (plus any

section 4481 with respect to any highway motor vehicle shall be determined by reducing each dollar amount in the table contained in section 4481(a) by 75 percent.

under this subsection only from a representative group of employers. (d) Definitions and special rulesFor purposes of this section— (1) Specified fringe benefit planThe term "specified fringe benefit plan" means any plan under section 79, 105, 106, 125, 127, 129, or 137.

No refunds, credits, or payments shall be made under this subchapter for any tax imposed at the Leaking Underground Storage Tank Trust Fund financing rate, except in the case of fuels— (1) which are exempt from tax under section 4081(a) by reason of

(1) For lien in case of tax on distilled spirits, see section 5004. (2) For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.

(a) General actuarial valuations. (1) Except as otherwise provided in this section and in §1.7520-3 (relating to exceptions to the use of prescribed tables under certain circumstances), in the case of certain transactions after April 30, 1989, subject to income tax, the fair market value of

purposes of subsection (a)— (1) In generalThe term "disqualified benefit" means— (A) any post-retirement medical benefit or life insurance benefit provided with respect to a key employee if a separate account is required to be established for such employee under section 419A(d) and such payment is not from such

(a) Taxability of beneficiary of exempt trustExcept as otherwise provided in this section, any amount actually distributed to any distributee by any employees' trust described in section 401(a) which is exempt from tax under section 501(a)

) includes any gasoline blend, other than qualified methanol or ethanol fuel (as defined in section 4041(b)(2)(B)), partially exempt methanol or ethanol fuel (as defined in section 4041(m)(2)), or a denatured alcohol, and (B) includes, to the extent prescribed in regulations

(a) General ruleEvery partnership (as defined in section 761(a)) shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by subtitle A, and such other information, for the purpose of carrying out the provisions of subtitle A as the Secretary may by forms and regulations

(a) In general—(1) Requirement. The provisions of this section are applicable in respect of the taxes reportable on returns required pursuant to §31.6011(a)-1 or §31.6011(a)-4

(a) Inspection of books, papers, records, or other dataFor inspection of books, papers, records, or other data in the case of— (1) Wagering, see section 4423. (2) Alcohol, tobacco, and firearms taxes, see subtitle E. (b) Search warrants

(d)(3) or in section 402(c), 403(a)(4), 403(b)(8), or 457(e)(16), no contribution will be accepted unless it is in cash, and contributions will not be accepted for the taxable year on behalf of any individual in excess of the amount in effect for such taxable year under section 219(b)(1)(A).

(a) Denial of exemption to organizations engaged in prohibited transactions (1) General ruleAn organization described in paragraph (17) or (18) of section 501(c), or described in section 401(a)

(a) Payments exceeding thresholdAll persons engaged in a trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments to which section

used to support and protect cargo. Dunnage bag. An inflatable bag intended to fill otherwise empty space between articles of cargo, or between articles of cargo and the wall of the vehicle. Edge protector. A device placed on the exposed edge of an article to distribute tiedown forces over a larger area of cargo than the tiedown itself, to protect the