(a) Tax credit employee stock ownership plan definedExcept as otherwise provided in this title, for purposes of this title, the term "tax credit employee stock ownership plan" means a defined contribution plan which— (1) meets the requirements of section 401(a), (2

(a) S corporation defined (1) In generalFor purposes of this title, the term "S corporation" means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year. (2) C

§ 1.36B-3(d), a taxpayer's PTC is the sum of the premium assistance amounts for all coverage months during the taxable year for individuals in the taxpayer's family. An individual is eligible for the PTC for a month if the individual satisfies various requirements for the month (a coverage month). Among other requirements

If at the time of original issue there was an intention to call a debt instrument before maturity, any gain realized on the sale or exchange thereof which does not exceed an amount equal to— (i) the original issue discount, reduced by (ii) the portion of original issue discount previously includible in the gross income of any holder (without regard to

(i) That the person has an interest in, or a lien on, such property which is senior to the interest of the United States; and (ii) That such property was wrongfully levied upon. No action is permitted under 26 U.S.C. 7426(a)(1) unless there has been a levy upon the property claimed.

(1) the aggregate value of the fringe benefits provided by the employer during the calendar year which were not includible in gross income under paragraphs (1) and (2) of section 132(a), over (2) 1 percent of the aggregate amount of compensation— (A) which was paid by the employer during such calendar year to employees

(a) In general. Sections 1.467-1 through 1.467-7 are applicable for— (1) Disqualified leasebacks and long-term agreements entered into after June 3, 1996; and (2) Rental agreements not described in paragraph (a)(1) of this section that are entered into after May

For exception for a sale to an Indian tribal government (or its subdivision) for the exclusive use of an Indian tribal government (or its subdivision), see section 7871. Editorial Notes

(a) Certificate of sale. In the case of property sold as provided in 26 U.S.C. 6335 (relating to sale of seized property), the appropriate TTB officer shall give to the puchaser's a certificate of sale upon payment in full of the purchase price. A certificate of sale of real property shall set forth the real property purchased, for

(a) Definition of taxable incomeIn the case of an insurance company subject to the tax imposed by section 831, the term "taxable income" means the gross income as defined in subsection (b)(1) less the deductions allowed by subsection (c). (b) DefinitionsIn the case of an insurance

(a) General ruleThe total of the amounts which are treated under section 666 as having been distributed by a trust in a preceding taxable year shall be included in the income of a beneficiary of the trust when paid, credited, or required to be distributed to the extent that such total would have been included in the income of such