26 U.S.C. 3304 note)) in the State for a period to be determined by the Secretary. In developing such formula with respect to a State, the Secretary shall consider the importance of avoiding sharp reductions in grant funding to a State over time. (B) Base funding percentageFor purposes of subparagraph (A), the term "base funding percentage" means—

and Tobacco Tax and Trade Bureau, the Department of the Treasury, Washington, D.C., or a delegate or designee of the Administrator. Alcoholic flavoring materials. Any nonbeverage product on which drawback has been or will be claimed under 26 U.S.C. 5111-5114, and any flavor imported free of tax which is unfit for beverage

, that certain residents of such possessions are not United States persons. The effect of determining that an individual is not a United States person for such purposes is to exclude such individual in determining whether a foreign corporation created or organized in, or under the laws of, a possession of the United States is a controlled foreign corporation. See §1.957-1 for the definition of the term

single plan subject to section 410(b). Paragraph (d) of this section provides a rule permitting an employer to aggregate certain separate plans to form a single plan for purposes of section 410(b). Paragraph (e) of this section provides rules for determining the testing group of plans taken into account in determining whether a plan satisfies the average benefit percentage test of §1.410(b)-5

Delegation of Functions For delegation to Secretary of the Treasury of authority vested in President by this section, see section 1(g) of Ex. Ord. No. 10289, Sept. 17, 1951, 16 F.R. 9499, as amended, set out as a note under

principally to chapter 68 (§5121 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 5121 of Title 42 and Tables. Amendments 2004—Subsec. (a). Pub. L. 108–311 inserted "Robert T

(ii) Earlier returns. For returns relating to taxable years for which the due date for filing returns (without extensions) is on or before December 15, 1997, the statement filed by the individual described in paragraph (a)(1) of this section must contain the information in accordance with paragraph (b)(1) of this section in effect prior to December 15, 1997 (see §301.7701(b)-8(b)(1) as contained in 26 CFR part 301, revised April 1, 1997).

) annuity contract. (b) Affiliated employers, affiliated service groups, and leased employees—(1) General rule. See §1.415(a)-1(f)(1) and (2) for rules regarding aggregation of employers in the case of affiliated employers and affiliated service groups. See

Q-1. Can an eligible rollover distribution, within the meaning of section 402(c)(4), from a designated Roth account, as defined in A-1 of §1.402A-1, be rolled over to a Roth IRA? A-1. Yes. An eligible rollover distribution, within the meaning of section 402(c)(4), from a designated Roth account may be rolled over to a Roth IRA. For

§52.4682-1 (relating to the tax on ODCs), the amount of the tax is equal to the product of— (i) The weight (in pounds) of the ODC; (ii) The base tax amount (determined under section 4681(b)(1) (B) or (C)) for the calendar year in which the sale or use occurs; and (iii) The ozone-depletion factor (determined under section 4682(b)) for the ODC.

. Paragraph (b) of this section provides the general rule for determining the treatment of an interest based on provisions of the Internal Revenue Code and on common law, including the factors prescribed under common law. Paragraphs (c), (d), and (e) of this section provide definitions and rules of general application for purposes of the section 385 regulations. Section 1.385-3 sets forth additional factors

FOIA requests, including how fees are calculated. This proposed section provides an updated explanation of the term, “representative of the news media.” Subpart C contains the rule's Privacy Act provisions. There are minor changes throughout this subpart. In Subpart D, the proposed rule adds information about processing of requests for confidential financial disclosure reports.

Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26, Internal Revenue Code. See also section 7852(b) of Title 26 for provision that references in any other law to a provision of the 1939 Code, unless

employees of a qualified separate line of business. (5) Same plan year requirement. (e) Determination of plans in testing group for average benefit percentage test. (1) In general. (2) Example. (f) Section 403(b) plans. §1.410(b)-8   Additional rules. (a) Testing methods. (1) In general. (2) Daily testing option.