(a) General rule. The individual limitation under section 457(c) and this section equals the basic annual deferral limitation under §1.457-4(c)(1)(i)(A), plus either the age 50 catch-up amount under §1.457-4(c)(2), or the special

section 852(b)(7), amounts to which subsection (a) is applicable shall be treated as received by the shareholder in the taxable year in which the distribution is made. (c) Foreign tax electionIf an investment company to which section 853 is applicable for the taxable year makes a

California Coastal National Monument, California.—Proc. No. 7264, Jan. 11, 2000, 65 F.R. 2821; Proc. No. 9089, Mar. 11, 2014, 79 F.R. 14603; Proc. No. 9563, Jan. 12, 2017, 82 F.R. 6131. Camp Nelson National Monument, Kentucky.—Proc. No. 9811, Oct. 26, 2018, 83 F.R. 54845. Canyon De Chelly National Monument, Arizona [see

The tax does not apply to sales of tires of any size or dimension manufactured from extruded tiring that is fastened or held together by means of internal wire or other metallic material. (Secs. 4071(b), 4071(c), 4073(c), and 7805, Internal Revenue Code of 1954. (80 Stat. 331, 26 U.S.C. 4071(b); 68A Stat. 482,

This section lists the captions that appear in the regulations under section 1031. §1.1031(a)-1 Property held for productive use in a trade or business or for investment. (a) In general. (b) Definition of “like kind.” (c

(a) General. Effective January 1, 1988, 26 U.S.C. 5801(b) provides for a reduced rate of special tax with respect to any importer or manufacturer whose gross receipts (for the most recent taxable year ending before the first day of the taxable period to which the special tax imposed by