regard to any drawbacks, credits, or refunds, for all premises at which tax liabilities are incurred by the taxpayer. Overpayments are not taken into account in summarizing the gross tax liability. (2) For the purposes of this section, a taxpayer includes a controlled group of corporations, as defined in 26 U.S.C. 1563, and implementing regulations in 26 CFR 1.1563-1

research institute that is owned by or has a formal written affiliation agreement with a college or university, or a teaching hospital that is owned by or has a formal written affiliation agreement with a college or university. Formal written affiliation agreement for a non-profit research institute means a written document that establishes a relationship between institutions for the purposes of research and/or education and is

Returns. For requirements of filing annual returns with respect to unrelated business taxable income by organizations subject to the tax on such income, see section 6012, paragraph (e) of §1.6012-2, and paragraph (a)(5) of §1.6012-3. (c)

acquisition value provided by paragraph (b) of §1.818-3. In the case of a company subject to the tax imposed by section 821(c), adjustments to basis to reflect the accrual of discount and the amortization of premium shall be made in the manner provided by paragraphs (a) and (b) of §1.818-3. However, for

(2) Full-time equivalent employeesThe term "full-time equivalent employees" means, with respect to any month, the sum of— (A) the number of full-time employees (as defined in section 4980H(c)(4)) for the month, plus (B) the number of employees determined (under rules similar to the rules of

This table of contents lists the regulations relating to Roth IRAs under section 408A of the Internal Revenue Code as follows: §1.408A-1   Roth IRAs in general.

retail or service establishment, who, for all practical purposes, is indistinguishable from the mass of customers who visit the establishment, are sales made within the State even though the seller knows or has reason to believe, because of his proximity to the State line or because he is frequented by tourists, that some of the customers who visit his establishment reside outside the State. If the customer is of that type, sales made to him are sales made within the State even if the seller knows in

(a) General ruleFor purposes of this chapter, if— (1) there is a generation-skipping transfer of any property, and (2) immediately after such transfer such property is held in trust, for purposes of applying this chapter (other than

(2) Determination of credit earned. The credit earned of a member is an amount equal to 7 percent of such member's qualified investment (determined under section 46(c)). For purposes of computing a member's qualified investment, the basis of property shall not include any gain or loss realized with respect to such property by another member in an intercompany transaction (as defined in

§20.2105-1). (3) In the case of an estate of a decedent dying before November 14, 1966, written evidence of intangible personal property which is treated as being the property itself, such as a bond for the payment of money, if it is physically located in the United States; except that this subparagraph shall not apply to obligations of the United States (but not its instrumentalities

In the case of property acquired before March 1, 1913, if the basis otherwise determined under this subtitle, adjusted (for the period before March 1, 1913) as provided in section 1016, is less than the fair market value of the property as of March 1, 1913, then the basis for determining gain shall be such fair market value. In determining the fair

Depending on the nature of the project, Tribes must use the latest edition of the following design standards, as applicable. Additional standards may also apply. In addition, Tribes may develop design standards that meet or exceed the standards listed in this appendix. To the extent that any provisions of these standards are inconsistent with ISDEAA, these provisions do not apply. 1. AASHTO Policy on Geometric Design of Highways and

Where a check or money order tendered with any return, whether semi-monthly or prepayment, for payment of tax on tobacco products is not paid on presentment, where a manufacturer fails to remit with the return the full amount of tax due thereunder, or where a manufacturer is otherwise in default in payment of tax on tobacco products under the internal revenue laws or this chapter, during the period of such default and until the appropriate TTB officer finds that the

Whenever the appropriate TTB officer has reason to believe that any person who has an operating permit or an industrial use permit: (a) Has not in good faith complied with the provisions of 26 U.S.C. chapter 51 or enabling regulations; or (b) Has violated the conditions of such permit; or

(1) The fiduciary may furnish a consent of surety to extend the terms of the predecessor's bond instead of filing a new bond; (2) On TTB F 5110.25, Application for Operating Permit Under 26 U.S.C. 5171(d), the fiduciary may incorporate by reference any information contained in the predecessor's application that is still current;

(a) In general. An individual United States shareholder may, in accordance with §1.962-2, elect to have the provisions of section 962 apply for his taxable year. In such case— (1) The tax imposed under chapter 1 of the Internal Revenue Code on all amounts which are included in his gross income for