(a) Section 337 stock distribution—(1) General exception. In the case of a section 337 distribution (as defined in §1.1248-1(b)(1)), §1.1248(f)-1(b)(1) shall not apply to the

(a) Title of chapterThis chapter may be cited as the "Self-Employment Contributions Act of 1954". (b) Cross references (1) For provisions relating to returns, see section 6017. (2) For provisions relating to collection of taxes in

To meet the gross income requirement it is necessary that at least 80 percent of the total gross income of the corporation for the taxable year be personal holding company income as defined in section 543 and §§1.543-1 and 1.543-2. For the definition of gross income see section 61 and

(a) General ruleFor purposes of section 38, the enhanced oil recovery credit for any taxable year is an amount equal to 15 percent of the taxpayer's qualified enhanced oil recovery costs for such taxable year. (b) Phase-out of credit as crude oil prices increase

acquisitionsIn the case of any acquisition of assets to which section 381(a) does not apply, the regulations prescribed under subsection (a) shall— (A) provide that Federal financial assistance shall be properly taken into account by the institution from which the assets were acquired, and (B) provide the proper method of

(a) In general. The consolidated taxable income for a consolidated return year shall be determined by taking into account: (1) The separate taxable income of each member of the group (see §1.1502-12 for the computation of separate taxable income); (2) Any

not used to produce gasoline—(1) Removals and entries not in connection with sales. Tax is not imposed under §48.4081-2(b), §48.4081-3(b)(1)(ii), or

If— (A) the manufacturer, producer, or importer sells any article taxable under section 4161(a) to any person, (B) the constructive sale price rules of section 4216(b) do not apply to such sale, and

any calendar year, the sum of— (A) the deduction for dividends paid (as defined in section 561) during such calendar year (but computed without regard to that portion of such deduction which is attributable to the amount excluded under section 857(b)(2)(D)), and

similar to those comprising this section were contained in former section 5065, act Aug. 16, 1954, ch. 736, 68A Stat. 615, prior to the general revision of this chapter by Pub. L. 85–859. A prior

(II) such individual (or, if the individual is married, either the individual or the individual's spouse) has attained age 25 but not attained age 65 before the close of the taxable year, and (III) such individual is not a dependent for whom a deduction is allowable under section 151 to another taxpayer for any taxable year beginning in the

sections 864(c) and 882 (d) and (e), §§1.864-3 through 1.864-7, and §1.882-2. (2) Exchange transactions. Even though a foreign corporation which effects certain transactions in the United States in stocks, securities, or commodities

(a) Introduction. The regulations under this section and §§301.9100-2 and 301.9100-3 provide the standards the Commissioner will use to determine whether to grant an extension of time to make a regulatory election. The regulations under this section and

(a) Certificate of sale of property other than real property. In all cases of sale pursuant to 26 U.S.C. 6335 of property (other than real property), the certificate of such sale. (1) As evidence. Shall be prima facie evidence of the right of the officer to make

(a) In generalIn the case of a taxpayer determined by the Secretary to be affected by a federally declared disaster (as defined by section 165(i)(5)(A)), a significant fire, or a terroristic or military action (as defined in section 692(c)(2)

imposed by this section is paid with respect to any highway motor vehicle for any taxable period, no further tax shall be imposed by this section for such taxable period with respect to such vehicle. "(2) Cross reference.—For privilege of paying tax imposed by this section in installments, see section 6156." 2015—Subsec

) interest constituting rent (as defined in subsection (b)(3)), (B) interest on amounts set aside in a reserve fund under chapter 533 or 535 of title 46, United States Code, (C) dividends received by a United States shareholder (as defined in section 951(b)) from a controlled foreign corporation (as defined in

included in gross income under subparagraph (A). (4) Gain treated as interest for certain purposesExcept for purposes of sections 103, 871(a), 881, 1441, 1442, and 6049 (and such other provisions as may be specified in regulations), any amount treated as ordinary income under paragraph (1) or (3) shall be treated as interest for purposes of this title.

(a) State law requirementsFor purposes of section 3304(a)(6)— (1) except as otherwise provided in subsections (b) and (c), the services to which this paragraph applies are— (A) service excluded from the term "employment" solely by reason of paragraph (8) of

) Exception for fuel on which Leaking Underground Storage Tank Trust Fund financing rate separately imposedThe Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply to the use of any fuel if tax was imposed with respect to such fuel under section 4041(d) or 4081 at the Leaking Underground Storage Tank Trust Fund financing rate.

(a) In generalEvery applicable large employer required to meet the requirements of section 4980H with respect to its full-time employees during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b). (b) Form and manner of return

(a) In general. This section provides administrative procedures that acquiring agencies must follow to satisfy their obligations to deposit and report amounts withheld under §1.5000C-2. An acquiring agency with a section 5000C withholding obligation must increase the amount it deducts and withholds under chapter 3 for fixed or