(C) any regular interest in another REMIC transferred to the REMIC on the startup day in exchange for regular or residual interests in the REMIC. For purposes of subparagraph (A), any obligation secured by stock held by a person as a tenant-stockholder (as defined in section 216) in a cooperative housing corporation (as so defined) shall be

12 Jan. 31, 1982 Jan. 1, 1983 20 (3) On amounts outstanding after December 31, 1982, the adjusted rates for overpayment and underpayment established by the Commissioner of Internal Revenue under

take such action as is necessary to permit operations to be resumed. The notices submitted under this section shall be in such form and submitted in such manner as the Secretary may by regulations require. Nothing in this section shall apply to suspensions caused by unavoidable accidents; and the Secretary shall prescribe regulations to govern such cases of involuntary suspension. (b) PenaltyFor penalty and forfeiture for carrying on the business

(a) In generalThe Broadcasting Board of Governors is authorized to lease or otherwise acquire time on commercial or United States Government satellites for the purpose of transmitting materials and programs to posts and other users abroad. (b) Broadcast principlesThe Congress finds that the long-term interests of the United States are served by communicating directly with the

shall by regulations provide for such reductions in the applicable imputed income amount as may be appropriate by reason of amounts capitalized under section 263(g), ordinary income received, or otherwise. (c) Conversion transactionFor purposes of this section, the term "conversion transaction" means any transaction— (1

(b) Terms. (c) General standards for relief. (d) Exceptions. (e) Effective dates. §301.9100-2   Automatic extensions. (a) Automatic 12-month extension. (1) In general. (2) Elections eligible for automatic 12-month extension. (b) Automatic 6-month extension. (c) Corrective action. (d) Procedural requirements.

(a) General rule. If sections 332(a) and 337 are applicable with respect to the receipt of a subsidiary`s property in complete liquidation, no gain or loss is recognized to the liquidating subsidiary with respect to such property (including property distributed with respect to indebtedness, see section 337(b)(1) and §1.332-7

penalty of $1,000. A failure to provide a material item of information called for in the actuarial report is considered a failure to file the report. For this purpose, the signature of an enrolled actuary (see §301.6059-1(d)) is considered a material item of information. Further, for any report filed for a plan year ending after January 25, 1982, if the actuary seeks