(h)(4)(i) of this title, as if the fee were a depository tax. For the time for paying the fee, see §51.8. (b) Effective/applicability date. This section applies on and after July 28, 2014. [T.D. 9684, 79 FR 43645, July 28, 2014]

assessment for the period such assets are in the control or custody of the court, and for 6 months thereafter. (26 U.S.C. 6503) [T.D. ATF-301, 55 FR 47642, Nov. 14, 1990]

For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518. Statutory Notes and Related Subsidiaries

26 U.S.C. 7602 shall appear. Any such officer, when so designated in a summons, is authorized to take testimony under oath of the person summoned and to receive and examine books, papers, records, or other data produced in compliance with the summons. The authority to issue a summons may not be redelegated. See §70.302 of this part for rules concerning payments to certain persons who are

(a) Certain failures to pay taxNo addition to the tax shall be made under section 6651, 6654, or 6655 for failure to make timely payment of tax with respect to a period during which a case is pending under title 11 of the United States Code— (1) if such tax was incurred by the estate and the failure

and the decedent's spouse as joint tenants or as tenants by the entirety, but only if such joint interest was created by the decedent, the decedent's spouse, or both, in the case of personal property, the creation of such joint interest constituted in whole or in part a gift for purposes of chapter 12, or in the case of real property, an election under section 2515 applies with respect to the creation

(ii) Other gross income derived from a trade or business described in §1.1411-5; and (iii) Net gain (to the extent taken into account in computing taxable income) attributable to the disposition of property, except to the extent excluded by the exception described in paragraph (d)(4)(i)(A) of this section for gain or loss

corporation may derive income from the insurance of United States risks even though the primary and predominant business activity of such corporation during the taxable year is not the issuing of insurance or annuity contracts or the reinsuring of risks underwritten by insurance companies. (b) Income from insurance of United States risks by noninsurance company. For purposes of paragraph (a) of

out par. (4) which provided for translation of foreign income taxes paid by each qualified business unit of the taxpayer in the same manner as provided under section 986(b). Statutory Notes and Related Subsidiaries

not prevented by any law or rule of law (other than section 7122, relating to compromises). (b) DefinitionsFor purposes of subsection (a), the terms "self-employment income" and "wages" shall have the same meaning as when used in section 1402(b).

compensation law of a State which is certified as provided in section 3304 for the 12-month period ending on October 31 of such year. (2) The credit shall be permitted against the tax for the taxable year only for the amount of contributions paid with respect to such taxable year. (3) The credit against the tax for any taxable year shall be

(a) General ruleThe fiduciary of any estate or trust required to file a return under section 6012(a) for any taxable year shall, on or before the date on which such return was required to be filed, furnish to each beneficiary (or nominee thereof)— (1) who receives a distribution from such estate or

(a) (1) through (a)(3) [Reserved] For further guidance, see §1.956-2(a) through (b)(1)(x). (4) [Reserved] (b) (1) introductory text through (b)(1)(x) [Reserved] For further guidance, see

) that is attributable to property of a character subject to an allowance for depreciation shall be treated as a credit listed in section 38(b) for such taxable year (and not allowed under subsection (a)). (2) Personal creditFor purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph

) Content of notice. (d) Failure to submit certification. (e) Effective date. §1.43-4   Qualified enhanced oil recovery costs. (a) Qualifying costs. (1) In general. (2) Costs paid or incurred for an asset which is used to implement more than one qualified enhanced oil recovery project or for other

For rules relating to the withholding tax liability of a partnership or nominee under section 1446, see §§1.1446-1 through 1.1446-7. For interest, penalties, and additions to the tax for failure to timely pay the tax required to be paid under section 1446, see sections 6601, 6651, 6655 (in the case of publicly traded partnerships, see section 6656), 6672, and 7202

(a) Operating permits. The applicant must include a list of any trade names used in the operation of the plant with form TTB F 5110.25, Application for Operating Permit Under 26 U.S.C. 5171(d). The applicant must show the operations for which the trade name will be used and identify the offices where the trade name is registered. The

section 2603(a) for payment of such tax, and (2) the return shall be filed— (A) in the case of a direct skip (other than from a trust), on or before the date on which an estate or gift tax return is required to be filed with respect to the transfer, and (B) in all other cases, on or before the 15th day of the 4th month after the close of

to excise taxes under section 4958, existing principles and rules may be implicated, such as the limitation on private benefit. For example, transactions that are not subject to section 4958 because of the initial contract exception described in §53.4958-4(a)(3) may, under certain circumstances, jeopardize the organization's tax-exempt status. (b)

This section lists the headings for §§1.904(f)-1 through 1.904(f)-8 and 1.904(f)-12. §1.904(f)-0   Outline of regulation provisions. This section lists the headings for

Except as otherwise provided by §301.6323(h)-1 the definitions provided by §301.6323(h)-1 apply for purposes of §§301.6323(a)-1 through

The Secretary of the Army, upon the request of the Secretary of the Interior, is authorized and directed to make the necessary details of troops to prevent trespassers or intruders from entering the park for the purpose of destroying the game or objects of curiosity therein, or for any other purpose prohibited by law, and to remove such persons from the park if found therein.

treatment under paragraph (1)(A). (B) Affiliate definedFor purposes of this paragraph, the term "affiliate" has the meaning given such term by section 117(a)(4) of the Federal Alcohol Administration Act (27 U.S.C. 211(a)(4)) and includes a winery's

investment; and (2) the security was not, at any time after the close of such day (or such earlier time), held by such dealer primarily for sale to customers in the ordinary course of his trade or business. (b) Ordinary lossesLoss by a dealer in securities from the sale or exchange of any security shall, except as otherwise provided in

for which the government is responsible, including appropriate internal audit; and (d) reliable accounting results to serve as the basis for preparation and support of the government's request for the approval of the President or his designated representative for the obligation and expenditure of the internal revenue collections as provided in section 26, the Governor's