section 860(e) and §1.860-2(b)(1) (other than the second, third, and last sentences of §1.860-2(b)(1)(ii)) shall apply. However, a determination consisting of an agreement between the taxpayer and the district director (or other official to whom authority to sign the agreement is delegated) shall set

(a) Elections filed before February 1, 1972. No election or tax return shall be filed which does not conform to section 109 of the Revenue Act of 1971 (Pub. L. 92-178, 85 Stat. 508). If a taxpayer has before February 1, 1972 filed an election and a tax return in accordance with §1.167(a)-11 of this chapter (relating to

This section lists the captions that appear in the regulations under sections 2601 through 2663. §26.2601-1   Effective dates. (a) Transfers subject to the generation-skipping transfer tax. (1) In general. (2) Certain transfers

section 6096. There is appropriated to the fund for each fiscal year, out of amounts in the general fund of the Treasury not otherwise appropriated, an amount equal to the amounts so designated during each fiscal year, which shall remain available to the fund without fiscal year limitation. (b) Payments from the fundUpon receipt of a certification from the Commission under

(a) TransferorFor purposes of this chapter— (1) In generalExcept as provided in this subsection or section 2653(a), the term "transferor" means— (A) in the case of any property subject to the tax imposed by chapter 11, the decedent, and

(b) Liability for taxThe tax imposed by subsection (a) shall be paid by the employer. (c) Excess contributionsFor purposes of this section, the term "excess contributions" has the meaning given such term by sections 401(k)(8)(B), 408(k)(6)(C), and 501(c)(18). (d) Excess aggregate contribution

Except as provided in section 132(a)(6), there shall be included in gross income (as compensation for services) any amount received or accrued, directly or indirectly, by an individual as a payment for or reimbursement of expenses of moving from one residence to another residence which is attributable to employment or self-employment.

section 167, 169, 179, 185, 190, 193, or 194". 1986—Pub. L. 99–514, §201(d)(2)(A), in amending section generally, substituted provision relating to amortization of cost of acquiring a lease, subsec. (a) setting out a general rule and subsec. (b) excluding certain periods, for former provision for depreciation or amortization of improvements made by lessee on lessor's property, subsec. (a) setting

, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses. In the case of any transfer (or license) of intangible property (within the meaning of section 367(d)(4)), the income with respect to such transfer or license shall be commensurate with the income attributable to the intangible. For purposes of this

(a) In general. Section 6662(a) imposes an accuracy-related penalty on any portion of an underpayment of tax (as defined in section 6664(a) and §1.6664-2) required to be shown on a return if such portion is attributable to one or more of the following types of misconduct: (1) Negligence or

adjustments to such inventories and to its estimating methods to the extent such estimates are greater than or less than the actual shrinkage. (c) Exemption for certain small businesses (1) In generalIn the case of any taxpayer (other than a tax shelter prohibited from using the cash receipts and disbursements method of accounting under

year of such controlled foreign corporation, the excess (if any) of— (i) the gross income of such corporation determined without regard to— (I) any item of income described in section 952(b), (II) any gross income taken into account in determining the subpart F income of such

) Retirement planFor purposes of this section, the term "retirement plan" means— (1) a pension, profit-sharing, or stock bonus plan described in section 401(a) or a trust which is part of such a plan, or (2) an annuity plan described in

(a) Scope. The effective dates of this section apply for purposes of §§1.141-1 through 1.141-14, 1.145-1 through 1.145-2, and 1.150-1(a)(3) and the definition of bond documents contained in §1.150-1(b).

(a) Overview—(1) In general. This section and §§1.721(c)-2 through 1.721(c)-7 (collectively, the section 721(c) regulations) provide rules under section 721(c). This section provides definitions and rules of general application for purposes of the

pursuant to a cash or deferred election (as defined at §1.401(k)-1(a)(3)) are not includible in an employee's gross income at the time the cash would have been includible in the employee's gross income (but for the cash or deferred election) if each of the requirements in paragraphs (a)(1) through (9) of this section is satisfied. However, the preceding two sentences generally do not apply to

(a) In general. The provisions of this section apply solely for purposes of section 199 of the Internal Revenue Code (Code). When calculating the deduction under §1.199-1(a) (section 199 deduction), taxpayers are required to make numerous allocations under

person (other than a foundation manager acting only as such) who participates in the act of self-dealing. In the case of a government official (as defined in section 4946(c)), a tax shall be imposed by this paragraph only if such disqualified person participates in the act of self-dealing knowing that it is such an act. (2) On foundation managerIn any

this subsection applies to a plan, notwithstanding any other provision of this title— (1) ParticipationSection 410 shall be applied as if all employees of each of the employers who are parties to the collective-bargaining agreement and who are subject to the same benefit computation formula under the plan were employed by a single employer.

(a) In general. The deduction provided by §1.9200-1 shall be taken by multiplying the amount of the monthly deduction determined under §1.9200-1 (c)(2) for each motor carrier operating authority by the number of months in the

This section lists the captions that appear in the regulations under §§20.2056(a)-1 through 20.2056(d)-3. §20.2056(a)-1   Marital deduction