(a) Recovery with respect to estate tax (1) In generalIf any part of the gross estate consists of property the value of which is includible in the gross estate by reason of section 2044 (relating to certain property for which marital deduction was previously allowed), the decedent's

(a) Failure to file return. Any person required by this subpart to file a return on TTB Form 5630.5t who fails to file the return on or before the date for filing prescribed in §46.103 must pay, in addition to the tax, a delinquency penalty, unless it is shown that such failure is due to reasonable cause and not due to willful

(a) Application requirements. A university, college, or scientific institution that wants to conduct any of the experimental or research operations mentioned in §19.34, must submit a written application to the appropriate TTB officer and obtain approval for the proposed operations. The application may be submitted on letterhead. The

(a) General ruleGross income shall not include any qualified military benefit. (b) Qualified military benefitFor purposes of this section— (1) In generalThe term "qualified military benefit" means any allowance or in-kind benefit (other than personal use of a vehicle) which— (A) is received

Each document submitted to the Office for recording must include a single cover sheet (as specified in §3.31) referring either to those patent applications and patents, or to those trademark applications and registrations, against which the document is to be recorded. If a document to be recorded includes interests in, or transactions involving, both patents and

§ 11.5 Application for permit. Applications for permits for the operation of vending facilities other than cafeterias shall be made in writing and submitted for the review and approval of the head of the appropriate Treasury bureau or that official's designee. {"origins":[{"level":"part

(a) Rules of application—(1) In general. The provisions of this section apply solely for purposes of section 199 of the Internal Revenue Code. The amount of the deduction allowable under §1.199-1(a) (section 199 deduction) to a taxpayer for any taxable year shall not exceed 50 percent of the

(a) Exception for gifts—(1) General rule. In general, no gain shall be recognized under section 1252(a)(1) upon a disposition of farm land by gift. For purposes of section 1252 and this paragraph, the term gift shall have the same meaning as in paragraph (a) of

wants to continue to be Medicare approved must be in compliance with the conditions of participation at §§482.72 through 482.104 as of June 28, 2007 and submit a request to CMS for Medicare approval under the conditions of participation no later than December 26, 2007, using the process described in paragraph (a)(1) of the section. (2) CMS will determine whether to

(a) Definitions. For purposes of section 909, this section, and §§1.909-2 through 1.909-5, the following definitions apply: (1) The term section 902 corporation means any foreign corporation with respect to which one or more domestic corporations meet the

(b) Production—(1) In general. Except as provided in paragraph (b)(3) of this section, for purposes of this section and §§1.181-1, 1.181-2, 1.181-4, 1.181-5, and 1.181-6, the term production means any motion picture film or video tape (including digital video) production the

(a) In general. The provisions of this section apply solely for purposes of section 199 of the Internal Revenue Code (Code). All members of an expanded affiliated group (EAG) are treated as a single corporation for purposes of section 199. Notwithstanding the preceding sentence, except as otherwise provided in the Code and regulations (see, for example, sections 199(c)(7) and 267,

(a) Amount of credit (1) In generalFor purposes of section 38, the clean fuel production credit for any taxable year is an amount equal to the product of— (A) the applicable amount per gallon (or gallon equivalent) with respect to any transportation

§1.367(a)-2   Exceptions for transfers of property for use in the active conduct of a trade or business. (a) Scope and general rule. (1) Scope. (2) General rule. (b) Eligible property. (c) Exception for certain property. (1) Inventory. (2) Installment obligations, etc. (3) Nonfunctional currency, etc. (4) Certain leased tangible property. (d) Active conduct of a trade or business outside the United