(4) Other casesExcept in any case— (A) to which paragraph (1), (2), or (3) of this subsection applies, or (B) to which section 1274 applies, the issue price of a debt instrument which is issued for property shall be the stated redemption price at

(a) In general. For purposes of taking into account only the income derived from the insurance of United States risks under §1.953-1, the term “controlled foreign corporation” means any foreign corporation of which more than 25 percent, but not more than 50 percent, of the total combined voting power of all classes of stock

that each employee, not specifically exempted, who is engaged in commerce, or in the production of goods for commerce, or who is employed in an enterprise engaged in commerce, or in the production of goods for commerce receive a specified minimum wage. (b) Section 7. Section 7(a) of the Act (29

(a) Imposition of penaltyIf— (1) a tax-exempt organization offers to sell (or solicits money for) specific information or a routine service for any individual which could be readily obtained by such individual free of charge (or for a nominal charge) from an agency of the Federal Government, (2) the tax-exempt organization, when making such offer or

Q-1: What are the comparability rules that apply to employer contributions to Health Savings Accounts (HSAs)? A-1: If an employer makes contributions to any employee's HSA, the employer must make comparable contributions to the HSAs of all comparable participating employees. See Q & A-1 in §54.4980G-4 for the definition of

reverse cycle and with louvered sides; of similar capacity without reverse cycle and without louvered sides; with reverse cycle and with louvered sides; or with reverse cycle and without louvered sides]. Estimated annual energy cost is based on a national average electricity cost of ____ cents per kWh and a seasonal use of 8 hours use per day over a 3-month period. For more information, visit www.ftc.gov

(a) Passthrough inapplicable to section 34 credit. Section 1.1366-1(a) does not apply to any credit allowable under section 34 (relating to certain uses of gasoline and special fuels). (b) Reduction in passthrough for tax imposed on built-in gains. For

26 U.S.C. 7518)) for the taxable year shall be reduced by the amount deposited for the taxable year out of amounts referred to in section 53505(a)(1) of this title; (2) a gain from a transaction referred to in section 53505(a)(3) of this title shall not be taken

(a) Information with respect to property acquired from decedents (1) In generalThe executor of any estate required to file a return under section 6018(a) shall furnish to the Secretary and to each person acquiring any interest in property included in the decedent's gross estate for

distribution or transfer. See paragraph (c) of §1.615-3 and paragraph (c) of §1.616-2. (3) For purposes of this section, the terms exploration expenditures and development expenditures shall have

nonresident alien (as defined in section 7701(b) and §301.7701(b)-3 of this chapter) during the calendar year, unless the individual requests the institution or insurer to report. If a nonresident alien individual requests an institution or insurer to report, the institution or insurer must comply with the requirements of this section for the calendar year with respect to which the request is made

section 638. (4) TonThe term "ton" means 2,000 pounds. Editorial Notes Prior Provisions For prior

of obligations— (i) Which meets the requirements of §6a.103A-1, §6a.103A-2(j) (1) and (2), and this section; (ii) Substantially all of the proceeds of which are to be used to provide financing for single-family, owner