The provisions of §20.2207A-1 are effective with respect to estates of decedents dying after March 1, 1994. With respect to estates of decedent dying on or before such date, the executor of the decedent's estate may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of

The provisions of §25.2207A-1 are effective with respect to dispositions made after March 1, 1994. With respect to gifts made on or before such date, the donor may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of

(a) General. Interest is due on unpaid special tax from the date the tax was required to be paid to the date paid. Interest will be charged for each day at the rate prescribed by law in effect on that day. Interest accruing after December 31, 1982, is compounded daily. (b) Adjusted interest rates. Adjusted interest rates, determined in accordance with the

§ 101-26.4900 Scope of subpart. This subpart illustrates forms prescribed or available for use in connection with subject matter covered in other subparts of part 101-26. [

Pub. L. 94–566, §1, Oct. 20, 1976, 90 Stat. 2667, provided that: "This Act [enacting section 603a of Title 42, The Public Health and Welfare, amending section 3304

section 1563(a), except that "more than 50 percent" shall be substituted for "at least 80 percent" each place it appears therein). (4) $10,000,000 limit in certain cases (A) In generalAt the election of the issuer with respect to any issue, this subsection shall be applied— (i) by substituting "$10,000,000" for "$1,000,000" in

(a) In general. Section 815 provides that every stock life insurance company subject to the tax imposed by section 802 shall establish and maintain two special surplus accounts for Federal income tax purposes. These special accounts are the shareholders surplus account (as defined in section 815(b) and §1.815-3) and the

(a) In general. The term “toll telephone service” means any telephone or radio telephone message or conversation for which there is a toll charge, and the charge is paid within the United States. A toll charge is a charge made for such a message or conversation to a place beyond the local service area. For the meaning of the term “United States”, see paragraph (d) of

(a) Section 3402 provides alternative methods, at the election of the employer, for use in computing the amount of income tax to be collected at source on wages. Under the percentage method of withholding (see §31.3402(b)-1), the employer is required to deduct and withhold a tax computed in accordance with the provisions of section 3402(a). Under the wage

, duplicative adjustments. See §1.1502-80(a) regarding the general applicability of other rules of law and a limitation on duplicative adjustments. The rules of this section are in addition to other rules of law. For example, the allowance for depreciation is determined in accordance with section 312(k). P's earnings and profits must not be adjusted under this section and other rules of law in a

Prior Provisions A prior section 4262 was renumbered 4263 of this title and later repealed. Amendments 1982—Subsec. (c)(3). Pub. L. 97–248, §281A(a)(1), substituted "12 hours" for "6 hours" wherever appearing.

, plus related working capital expenditures to which the de minimis rule under §1.148-6(d)(3)(ii)(A) applies, that carry out the governmental purposes of an issue. For example, a capital project may include capital expenditures for one or more buildings, plus related start-up operating costs. Commingled fund means any fund or

struck out provision that this subchapter apply to any wine received on the bottling premises of any distilled spirits plant for bottling, packaging, or repackaging, and to all operations relative thereto and provision that sections 5021, 5081, and 5082, not apply to the mixing or treatment of taxpaid wine under this section. 1976—Pub. L. 94–455 struck out "or his delegate

casual cash-and-carry customer (such as at a gasoline station owned or operated by the enterprise), who, for all practical purposes, is indistinguishable from the mass of customers who visit the establishment, are sales made within the State even though the seller knows or has reason to believe, because of his proximity to the State line or because he is frequented by tourists, that some of the customers who visit his establishment reside outside the State. If the customer is of that type, sales made

Minimum amount required to be distributed. For purposes of this section, the minimum amount required to be distributed is the amount required under §1.408-2(b)(6)(v) to be distributed in the taxable year described in paragraph (a) of this section. (c) Examples. The application of this section may be illustrated by the

www.regulations.gov—as legally required by FTC Rule 4.9(b)—we cannot redact or remove your comment, unless you submit a confidentiality request that meets the requirements for such treatment under FTC Rule 4.9(c), and the General Counsel grants that request. Visit the FTC website to read this request for comment and the news release describing it. The FTC Act and other laws that the Commission administers permit the

collected in the same manner as if such underpayment were on account of a mathematical or clerical error appearing on the partner's return. Paragraph (2) of section 6213(b) shall not apply to any assessment of an underpayment referred to in the preceding sentence. (c) Exception for notification of inconsistent treatment

the action, and (C) Reasonable attorney's fees as determined by the court. (2) Liability for making additional disclosure of information. The Commissioner shall not be liable for making any additional disclosure ordered pursuant to an action described in §301.6110-5(d)(2) if

(a) Election. The claiming of a deduction on the taxpayer's return for an amount to which section 180 applies for amounts (otherwise chargeable to capital account) expended for fertilizer, lime, etc., shall constitute an election under section 180 and paragraph (a) of §1.180-1. Such election shall be effective only for the taxable

This section lists the captions contained in the regulations under section 706. §1.706-1   Taxable years of partner and partnership. (a) Year in which partnership income is includible. (b) Taxable year. (1) Partnership treated as

retiree benefit plansAs of February 1, 1993, the settlors of the 1950 UMWA Benefit Plan and the 1974 UMWA Benefit Plan shall cause such plans to be merged into the Combined Fund, and such merger shall not be treated as an employer withdrawal for purposes of any 1988 coal wage agreement. (3) Treatment of planThe Combined Fund shall be— (A) a plan described in

determination of whether an entity is domestic or foreign is made independently from the determination of its corporate or non-corporate classification. See §§301.7701-2 and 301.7701-3 for the rules governing the classification of entities. (b) Examples. The following examples illustrate the rules of this section:

SLGS rate table means a compilation of SLGS rates available for a given day. Tax-advantaged bond means tax-advantaged bond as defined in 26 CFR 1.150-1(b). “We,” “us,” or “the Secretary”