Prior Provisions Provisions similar to those comprising this section were contained in prior section 5305, act Aug. 16, 1954, ch. 736, 68A Stat. 657, prior to the general

Whoever evades or attempts to evade any tax imposed by section 5051, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall

(iii) the entry into the United States of any taxable fuel for consumption, use, or warehousing, and (iv) the sale of a taxable fuel to any person who is not registered under section 4101 unless there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii). (B

(a) General rule. Except as provided in paragraph (b), (c), (e), or (f) of this section, the provisions of §1.414(b)-1 and §§1.414(c)-1 through 1.414 (c)-4 shall apply for plan years beginning after September 2, 1974

involuntary conversion (within the meaning of section 1033) and any transfer thereafter shall not be treated as a second disposition if the first disposition occurred before the threat or imminence of the conversion. (C) Dispositions after deathAny transfer after the earlier of— (i) the death of the person making the

(a) Bona fide residentFor purposes of this subpart, section 865(g)(3), section 876, section 881(b), paragraphs (2) and (3) of

(b) Receipt by shareholderExcept as provided in section 857(b)(9), amounts to which subsection (a) applies shall be treated as received by the shareholder or holder of a beneficial interest in the taxable year in which the distribution is made. (c) Notice to shareholdersIn the case of amounts to which subsection

may be necessary to ensure that the purposes of subsections (a) and (b) of section 222 of the Tax Equity and Fiscal Responsibility Act of 1982 (which repeal the special tax treatment for partial liquidations) may not be circumvented through the use of section 355, 351, or any other provision of law or

(a) In generalExcept in the case of amounts attributable to (and not in excess of) deductions allowed under section 213 (relating to medical, etc., expenses) for any prior taxable year, gross income does not include— (1) amounts received under workmen's compensation acts as compensation for personal

(a) International boycott reports by taxpayers (1) Report requiredIf any person, or a member of a controlled group (within the meaning of section 993(a)(3)) which includes that person, has operations in, or related to— (A) a country (or with the

(a) Consolidated net long-term capital gain. The consolidated net long-term capital gain shall be determined by taking into account (1) those gains and losses to which §1.1502-22A(a) applies which are treated as long term under section 1222, and (2) the consolidated section 1231 net gain (computed in accordance with

The basis of property contributed to a partnership by a partner shall be the adjusted basis of such property to the contributing partner at the time of the contribution increased by the amount (if any) of gain recognized under section 721(b) to the contributing partner at such time.

In the case of beer, wine, or distilled spirits that are smuggled into the United States or produced other than as authorized by this chapter— (1) the rates of tax under paragraphs (1)(A)(i) and (2) of section 5051(a) shall not apply in the case of any such beer, (2) the credit under

(a) General rule (1) Increases in basisThe basis of each shareholder's stock in an S corporation shall be increased for any period by the sum of the following items determined with respect to that shareholder for such period: (A) the items of income described in subparagraph (A) of

(b) Amounts subject to reporting (1) General ruleExcept as otherwise provided in this section, the amounts subject to reporting under subsection (a) are— (A) the amount of any patronage dividend (as defined in section 1388(a)) which is paid in money, qualified written notices of

(a) Application of definitions. The definitions set forth in this section are applicable for purposes of §1.403(b)-1, this section and §§1.403(b)-3 through 1.403(b)-11. (b)

(a) In generalAny imputed underpayment shall be assessed and collected in the same manner as if it were a tax imposed for the adjustment year by subtitle A, except that— (1) subchapter B of chapter 63 shall not apply, and (2) in the case of an administrative adjustment request to which

" means— (1) except as provided in paragraph (2), the tax computed on the constructive sale price for such article which would be determined under section 4216(b) if such article were sold at retail on the date of the first lease to which subsection (b) applies; or (2) if the first lease to which subsection (b) applies is not the first