This section lists the captions that appear in the regulations for §§1.382-2 through 1.382-12. §1.382-2   General rules for ownership change. (a

amounts certified by it under section 9036 for payment to each eligible candidate, and (3) the amount of payments, if any, required from candidates under section 9038, and the reasons for each payment required. Each report submitted pursuant

for Medicare & Medicaid Services, Department of Health and Human Services, Attention: CMS-2432-PN, Mail Stop C4-26-05, 7500 Security Boulevard, Baltimore, MD 21244-1850. For information on viewing public comments, see the beginning of the SUPPLEMENTARY INFORMATION section. FOR FURTHER INFORMATION CONTACT:

requirements of 26 U.S.C. 6323(f) and §70.148 of this part and is effective from the date on which such filing is made. (b) Place for refiling notice of lien— (1) In general

action which may include suspending the application of preferential tariff treatment to the textile or apparel good for which a claim of origin has been made. If an exporter, producer, or other person refuses to consent to a visit as provided for in this paragraph, or if CBP is unable to make the determination described in this paragraph within 12 months after a request for a verification, or CBP makes a negative determination, CBP, if directed by the President, may take appropriate action which may

act or event will occur is so remote as to be negligible. See paragraph (e) of §1.170A-1. (b) Contributions of certain partial interests in property for which a deduction is allowed. A deduction is allowed under section 170 for a contribution not in trust of a partial interest which is less than the donor's entire interest in

(a) Participants in certain exchange or training programs. For purposes of §§1.871-7 and 1.871-8 a nonresident alien individual who is temporarily present in the United States during the taxable year as a nonimmigrant under subparagraph (F) (relating to the admission of students into the United States) or subparagraph (J

(a) In general—(1) Determination of exemption. Exemption from the reporting requirements of §1.6044-2 shall, upon application therefor, be granted by the district director to any cooperative which he determines is primarily engaged in selling at retail goods or services of a type which is

(a) General ruleFor purposes of computing the dividends paid deduction under section 561, in the case of a personal holding company the dividend carryover for any taxable year shall be the dividend carryover to such taxable year, computed as provided in subsection (b), from the two preceding taxable years.

shall be made under §1.50A-3 with respect to the estate or trust, and each beneficiary who is treated, under paragraph (a) of §1.50B-3 as a taxpayer who paid or incurred such expenses. For purposes of each such recapture determination the period of employment of such employees shall be the period

The Secretary of the Army is authorized to make such rules and regulations for the navigation of the South and Southwest Passes of the Mississippi River as to him shall seem necessary or expedient for the purpose of preventing any obstruction to the channels through said South and Southwest Passes and any injury to the works therein constructed. The term "South and Southwest Passes", as employed in this section, shall be construed as embracing the

§§301.6211-1 through 301.6215-1. (b) Eligible partnership—(1) In general. Only an eligible partnership may make an election under this section. A partnership is an eligible partnership for purposes of this section if— (i) The partnership has 100 or fewer partners as determined

17, 1952, ch. 939, §10, 66 Stat. 762. In subsection (c)(2), the words "in any taxable year beginning after December 31, 1939" are omitted as obsolete. The words "prescribed by the Secretary of the Treasury" are substituted for "prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury" for consistency in the revised title and with other titles of the United States Code. See

The regulations under part II of subchapter M of the Code do not reflect the amendments made by the Revenue Act of 1978, other than the changes made by section 362 of the Act, relating to deficiency dividends. (Sec. 856(d)(4) (90 Stat. 1750; 26 U.S.C. 856(d)(4)); sec. 856(e)(5) (88 Stat. 2113;

) Valuation of a term interest in certain tangible property. (1) In general. (2) Tangible property subject to rule. (3) Evidence of value of property. (4) Conversion of property. (5) Additions or improvements to property. (d) Examples. §25.2702-3   Qualified interests. (a) In general. (b) Special rules for qualified annuity