(a) Corporate reorganizations, liquidations, etc.For purposes of this part, the term "issuing or assuming a stock option in a transaction to which section 424(a) applies" means a substitution of a new option for the old option, or an assumption of the old option, by an employer corporation, or a parent or subsidiary of such corporation

), 1502, and 7805, Internal Revenue Code of 1954 (98 Stat. 704, 26 U.S.C. 267; 98 Stat. 589, 26 U.S.C. 706; 68A Stat. 367, 26 U.S.C. 1502; 68A Stat. 917,

§31.3406(e)-1(e). See §31.3406(d)-3(a) for special rules when an account is established directly with, or an instrument is acquired directly from, the payor by electronic transmission or by mail. See

Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.

(a) Transfers to grantor trusts. The general rule of gain recognition under §1.684-1 shall not apply to any transfer of property by a U.S. person to a foreign trust to the extent that any person is treated as the owner of the trust under section 671.

allowable under section 6413(c) as a special refund of tax imposed on wages. The amount allowed as a credit under such regulations shall, for purposes of this subtitle, be considered an amount withheld at source as tax under section 3402. (2) Year of creditAny

(a) In generalIn order to be eligible to receive any payments under section 9006, the candidates of a political party in a presidential election shall, in writing— (1) agree to obtain and furnish to the Commission such evidence as it may request of the qualified campaign expenses of such candidates

) any proceeding under section 7463, (3) any proceeding where neither the amount of the deficiency placed in dispute (within the meaning of section 7463) nor the amount of any claimed overpayment exceeds $50,000, (4) any proceeding under

(a) Allowance of deductionThere shall be allowed as a deduction for the taxable year an amount equal to the amount— (1) which is contributed by an employer to a trust described in section 501(c)(22) (relating to withdrawal liability payment fund) which meets the requirements of

(a) Establishment by regulationsIf the mode or time for collecting any tax is not provided for by this title, the Secretary may establish the same by regulations. (b) Discretionary methodWhether or not the method of collecting any tax imposed by chapter 21, 31, 32, or 33, or by section

(a) General ruleNot later than the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015, the Secretary shall establish a program for making payments on behalf of certified individuals to providers of qualified health insurance (as defined in section 35(e)) for such

(a) Federal Insurance Contributions Act and income tax withheld from wages and from nonpayroll payments—(1) Quarterly or annual returns. Except as provided in paragraph (a)(4) of this section, each return required to be made under §31.6011(a)-1, in respect of the taxes imposed by the

this paragraph for any taxable year if 90 percent or more of the gross income of such partnership for such taxable year consists of qualifying income. (3) Exception not to apply to certain partnerships which could qualify as regulated investment companiesThis subsection shall not apply to any partnership which would be described in section 851(a) if

(a) Distributable net incomeFor purposes of this part, the term "distributable net income" means, with respect to any taxable year, the taxable income of the estate or trust computed with the following modifications— (1) Deduction for distributionsNo deduction shall be taken under