Section 1.280F-2T Section 1.280F-3T Section 1.280F-4T

Q&A-1—Q&A-8: [Reserved]. See §1.414(q)-1T, Q&A-1 through Q&A-8 for further guidance. Q-9: How is the top-paid group determined? A-9: (a) [Reserved]. See §1.414(q)-1T, Q&

This section lists captions contained in §§1.6015-1 through 1.6015-9. §1.6015-1   Relief from joint and several liability on a joint return. (a) In

This section lists the captions that appear in the final regulations under §§20.2056A-1 through 20.2056A-13. §20.2056A-1   Restrictions on allowance of

(a) In general. An appropriate TTB officer may approve such reward as he or she deems suitable for information that leads to the detection and punishment of any person guilty of violating any tax law administered by the Bureau or conniving at the same. The rewards provided for by 26 U.S.C. 7623 are limited in their aggregate to the

(a) General ruleNo deduction shall be allowed to the issuing corporation for any premium paid or incurred upon the repurchase of a bond, debenture, note, or certificate or other evidence of indebtedness which is convertible into the stock of the issuing corporation, or a corporation in the same parent-subsidiary controlled group (within the meaning of

expenditures for the acquisition or improvement of property of a character which is subject to the allowance for depreciation provided in section 167, but allowances for depreciation shall be considered, for purposes of this section, as expenditures. (b) Election of taxpayerAt the election of the taxpayer, made in accordance with regulations prescribed by the

(a) ConditionsTo be eligible to receive payments under section 9037, a candidate shall, in writing— (1) agree to obtain and furnish to the Commission any evidence it may request of qualified campaign expenses, (2) agree to keep and furnish to the Commission any

jurisdiction over such action (as provided in section 7402(a)) separate and apart from any other action brought by the United States against such person. (b) Adjudication and decreeIn any action under subsection (a), if the court finds— (1) that the person has engaged in any specified conduct, and

(a) Distilled spirits subject to lien (1) GeneralThe tax imposed by section 5001(a)(1) shall be a first lien on the distilled spirits from the time the spirits are in existence as such until the tax is paid. (2) ExceptionsThe lien

(a) General ruleA Coverdell education savings account shall be exempt from taxation under this subtitle. Notwithstanding the preceding sentence, the Coverdell education savings account shall be subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable organizations).

(a) In general (1) Tires and taxable fuelWhere before October 1, 2028, any article subject to the tax imposed by section 4071 or 4081 has been sold by the manufacturer, producer, or importer and on such date is held by a dealer and has not been used and is intended for sale, there shall

(b) Applicable creditThe term "applicable credit" means each of the following: (1) So much of the credit for alternative fuel vehicle refueling property allowed under section 30C which, pursuant to subsection (d)(1) of such section, is

(a) General ruleA taxpayer shall be entitled to an amortization deduction with respect to any amortizable section 197 intangible. The amount of such deduction shall be determined by amortizing the adjusted basis (for purposes of determining gain) of such intangible ratably over the 15-year period beginning with the month in which such

(a) Imposition of taxIn addition to the tax imposed by section 882 for any taxable year, there is hereby imposed on any foreign corporation a tax equal to 30 percent of the dividend equivalent amount for the taxable year. (b) Dividend equivalent amountFor purposes of subsection (a

(a) Diesel fuel and special motor fuels (1) Tax on diesel fuel and kerosene in certain cases (A) In generalThere is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—

be computed by applying the highest rate of tax specified in section 11(b) to the net recognized built-in gain of the S corporation for the taxable year. (2) Net operating loss carryforwards from C years allowedNotwithstanding section 1371(b)(1), any net