fund provides other benefits in addition to accident or health benefits, section 106 applies only to the portion of the employer's contribution which is allocable to accident or health benefits. See paragraph (d) of §1.104-1 and §§1.105-1 through 1.105-5, inclusive, for regulations relating to

26 U.S.C. 405(b), 409(a)), as in effect before the enactment of the Tax Reform Act of 1984. The increased yield shall be for interest accrual periods specified in the regulations so that the interest rate or investment yield on the bonds for those periods is consistent with the interest rate or investment yield on a new offering of those bonds.

the rules which were prescribed by the Secretary of Transportation for purposes of section 32901 of title 49, United States Code, and which were in effect on the date of the enactment of this section. (C) Exception for emergency vehiclesThe term "automobile" does not include any vehicle sold for use and used—

(a) Statute of limitations. If the corporation files a claim for a deduction for deficiency dividends under section 547(e) and paragraph (b)(2) of §1.547-2, the running of the statute of limitations upon assessment, distraint, and collection in court in respect of the deficiency, and all interest, additional amounts, or assessable

return of tax under this subpart which the person subsequently files. However, under the circumstances described in section 6416(c) and §48.6416(e)-1, the overpayments under chapter 32 may be refunded to an exporter or shipper. No interest shall be paid on any credit or refund allowed under this section. For provisions relating to the evidence required in support of a claim for credit or

(a) Request for administrative review. Any request for the review of a jeopardy or termination assessment or jeopardy levy provided for by section 7429(a)(2) shall be filed with the district director within 30 days after the statement described in §301.7429-1 is given to the taxpayer. However, if no statement is given within

§1.72-4, an annuity starting date shall be determined for the transferee without regard to the annuity starting date, if any, of the transferor. In determining the transferee's investment in the contract, the aggregate amount of premiums or other consideration paid shall be reduced by all amounts received by the transferee before the receipt of an amount as an annuity or before the annuity starting date, whichever is the

This section lists captions contained in §§301.7216-1 through 301.7216-3. §301.7216-1   Penalty for disclosure or use of tax return information.

certain employee achievement awards from gross income, see section 74(c). For provisions excluding certain de minimis fringes from gross income, see section 132(e).

) through (VIII) of the Act for episodes being tested in the CJR model to permit a telehealth visit to originate in the beneficiary's home or place of residence, but only for services that— (1) May be furnished via telehealth under existing requirements; and (2) Are included in the CJR episode in accordance with §510.200(b).

the gross income of the owners under section 103(a). The regulations in §§1.148-1 through 1.148-11 apply in a manner consistent with these purposes. (b) Scope. Sections 1.148-1 through 1.148-11 apply generally for purposes of the

(a) For further guidance, see §1.704-1(a). (b) (1) For further guidance, see §1.704-1(b)(1). (2) For further guidance, see

(ii) The aggregate amount of the deductions for personal exemption allowed the taxpayer under 26 U.S.C. 151 in the taxable year in which such levy occurs, divided by (2) 52. (b) If the payroll period is not weekly, the amount exempt from levy shall be an amount which as nearly as possible will result in the

Any person who fails to comply with the requirements of section 4374 (relating to liability for tax on policies issued by foreign insurers), with intent to evade the tax shall, in addition to other penalties provided therefor, pay a fine of double the amount of the tax.

Performance-based payments may be made on any of the following bases: (a) Performance measured by objective, quantifiable methods. (b) Accomplishment of defined events. (c) Other quantifiable measures of results. [72 FR 73220, Dec. 26, 2007]

Effluent characteristic Effluent limitations Maximum for any 1 day Average of daily values for 30 consecutive days shall not exceed— Metric units (kg/kkg of seafood)

The act of March 3, 1891, as amended, for the inspection of live cattle and products thereof, shall be deemed to include dairy products intended for exportation to any foreign country, and the Secretary of Agriculture may apply, under rules and regulations to be prescribed by him, the provisions of said act for inspection and certification appropriate for ascertaining the purity and quality of such products, and may cause the same to be so marked

the greater of: (A) $2 million, or (B) 10 percent of the total U.S. basis of all the RFAs in that class of RFAs immediately after the CAA. (ii) For purposes of this paragraph (b)(3), the classes of RFAs are the seven asset classes defined in §1.338-6(b), regardless of whether the CAA is a

(a) Election to pay tax in installmentsIn the case of gain from the sale or exchange of qualified farmland property to a qualified farmer, at the election of the taxpayer, the portion of the net income tax of such taxpayer for the taxable year of the sale or exchange which is equal to the applicable net tax liability shall be paid in 4 equal installments. (b) Rules relating to installment