(a) In generalFor purposes of section 38, in the case of an eligible agricultural business, the agricultural chemicals security credit determined under this section for the taxable year is 30 percent of the qualified security expenditures for the taxable year. (b) Facility limitationThe

(I) section 6320 (relating to notice and opportunity for hearing upon filing of notice of lien), or (II) section 6330 (relating to notice and opportunity for hearing before levy), and (ii) an application under

(a) In generalEach material advisor (as defined in section 6111) with respect to any reportable transaction (as defined in section 6707A(c)) shall (whether or not required to file a return under

his employees to provide such employees with educational assistance. The program must meet the requirements of paragraphs (2) through (6) of this subsection. (2) EligibilityThe program shall benefit employees who qualify under a classification set up by the employer and found by the Secretary not to be discriminatory in favor of employees who are highly compensated employees (within the meaning of

Sections 2.1-3 to 2.1-11, inclusive, §§2.1-13 to 2.1-15, inclusive, and §§2.1-19 to 2.1-22, inclusive, deal primarily with matters under the jurisdiction of the Administration.

A payor who is required to withhold under §31.3406(a)-1 must withhold— (a) On the accounts subject to withholding under §31.3406(a)-1 (b)(1)(i) or (b)(2)(ii); and (b) On the accounts

Sections 31.3406-0 through 31.3406(i)-1 (except §§31.3406(d)-5 and 31.3406(g)-1(c) and except for international transactions) are effective after December 31, 1996, and, optionally, for reportable payments made and transactions occurring on or after December

(a) Except as provided in paragraphs (b) and (c) of this section, §§57.1 through 57.9 apply to any fee that is due on or after September 30, 2014. (b) Paragraphs (b)(3) and (c)(3)(ii) of §57.2. Paragraphs

(i) Innocent spouse relief under §1.6015-2. (ii) Allocation of deficiency under §1.6015-3. (iii) Equitable relief under

qualified conservation easement (1) In generalIf the executor makes the election described in paragraph (6), then, except as otherwise provided in this subsection, there shall be excluded from the gross estate the lesser of— (A) the applicable percentage of the value of land subject to a qualified conservation easement, reduced by the amount of any deduction under

benefits of the Rule for consumers and businesses, particularly small businesses? f. If this Section of the Rule were modified to include a more flexible provision, should use of the specific labeling requirements in the prior version be a form of safe harbor for industry? Why or why not?

property or money received in the exchange by the corporation to its creditors in connection with the reorganization shall be treated as a distribution in pursuance of the plan of reorganization. The Secretary may prescribe such regulations as may be necessary to prevent avoidance of tax through abuse of the preceding sentence or subsection (c)(3). In the case of a reorganization described in section 368(a)(1)(D

paragraph (1) if— (A) the substance is contained in the list under paragraph (3), or (B) the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, that taxable chemicals constitute more than 20 percent of the weight (or more

(a) In general. An eligible taxpayer is allowed a deduction for the taxable year in which the taxpayer makes a cash payment (or is deemed to make a cash payment) to a nuclear decommissioning fund or for a special transfer under §1.468A-8 only if the taxpayer elects the application of section 468A. A separate election is required

modification retains such control as would, within the principles of sections 671 to 677, inclusive, subject a grantor of a trust to treatment as the owner thereof. (b) Exception where grantor is taxableSubsection (a) shall not apply with respect to a power over income, as originally granted or thereafter modified, if the grantor of the trust or a transferor (to

(a) In generalAn organization described in section 501(c)(4) shall, not later than 60 days after the organization is established, notify the Secretary (in such manner as the Secretary shall by regulation prescribe) that it is operating as such. (b) Contents of noticeThe notice required

(c) GST exemption amountFor purposes of subsection (a), the GST exemption amount for any calendar year shall be equal to the basic exclusion amount under section 2010(c) for such calendar year. Editorial Notes