(5) Copies of the Borrower's latest available financial statements; (6) Copies of any guarantor's latest available financial statements; (7) An itemized list of estimated liquidation expenses expected to be incurred along with justification for each expense; (8) A schedule to periodically report to the FRA on the progress of liquidation; (9) Proposed

(a) In general. Sections 1.401 through 1.401-14 (inclusive) reflect the provisions of section 401 prior to amendment by the Employee Retirement Income Security Act of 1974. The sections following §1.401-14 and preceding §1.402(a

(a) General rule. Effective for interest accruing after December 31, 1982, in computing the amount of any interest required to be paid under any provision of 26 U.S.C. or under 28 U.S.C. 1961(c)(1) or 2411, by the appropriate TTB officer or by the taxpayer, or in computing any other amount determined by reference to such

liability for which such levy was made is satisfied or becomes unenforceable by reason of lapse of time, (B) Release of such levy will facilitate the collection of such liability, (C) The taxpayer has entered into an agreement under 26 U.S.C. 6159 to satisfy such liability by means of installment payments, unless such agreement

company described in §1.955-5(b), as provided in paragraph (h) of this section. (2) Coordination of provisions. No amount shall be counted as a qualified investment in foreign base company shipping operations under more than one provision of this section. Thus, for example, if a $10,000 investment in stock of a controlled foreign

provides effective and applicability dates. See §§1.956-1(b) and 1.956-2(c) for additional rules applicable to partnerships. (b) Property held indirectly through a partnership—(1) General rule. For purposes of section 956, a partner in a partnership is treated as holding its attributable share of

enterprise, such interest is not deemed to be constructively owned by such entity until the option is exercised. (See paragraph (b)(2) of §53.4943-3 for rules that options are not stock for purposes of determining excess business holdings.) (2) Powers of appointment. Any interest in business enterprise over which a foundation or a

It is the policy of the Department of Energy to provide to the public and the news media, accurate and timely unclassified information on Departmental policies, programs, and activities. The Department's contractors share the responsibility for releasing unclassified information related to efforts under their contracts and must coordinate the release of unclassified information with the cognizant contracting officer and appropriate DOE Public Affairs personnel.

(a) In general. Rules similar to those provided in §1.707-3 apply in determining whether a transfer of property by a partnership to a partner and one or more transfers of money or other consideration by that partner to the partnership are treated as a sale of property, in whole or in part, to the partner.