to which such returns relate. (d) Special taxesFor payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.

Section 281 provides special rules for the computation of the taxable incomes of a terminal railroad corporation and its shareholders when the terminal railroad corporation, as a result of taking related terminal income into account, reduces a charge which was made or which would be made for related terminal services furnished to a railroad corporation. Section 281 and paragraphs (a) and (b) of

(a) In general. Except as provided in paragraph (b) of this section, the rules of §§1.679-1, 1.679-2, 1.679-3, and 1.679-4 apply with respect to transfers after August 7, 2000. (b) Special rules. (1) The rules of

The rules contained in §§1.1502-91 through 1.1502-96 also apply for purposes of section 383, with appropriate adjustments to reflect that section 383 applies to credits and net capital losses. For example, subgroups with respect to the carryover of general business credits, minimum tax credits, unused foreign tax, and net capital loss are determined by applying the

(1) section 594 (relating to mutual savings banks conducting life insurance business), (2) subchapter L (sec. 801 and following, relating to insurance companies), or (3) subchapter M (

the husband and wife have different taxable years; except that if such taxable years begin on the same day and end on different days because of the death of either or both, then the joint return may be made with respect to the taxable year of each. The above exception shall not apply if the surviving spouse remarries before the close of his taxable year, nor if the taxable year of either spouse is a fractional part of a year under

4 to 8 A. 9 to 15 B. 16 to 25 C. 26 and larger D.

4 to 8 A. 9 to 15 B. 16 to 25 C. 26 and larger D.

(iii) Attempt to block the wind from the area being monitored. Record the highest detector reading and location for each leak. (g) Nitrogen pressure decay field test. For those cargo tanks with manifolded product lines, this test procedure shall be conducted on each compartment. (1) Record the cargo tank capacity. Upon completion of the loading operation, record the total volume loaded. Seal the

This section contains first a list of the section headings and then a list of the questions in each section in §§54.4980B-1 through 54.4980B-10. List of Sections

(a) Lower discount rateIn the case of any qualified debt instrument, the discount rate used for purposes of sections 483 and 1274 shall not exceed 9 percent, compounded semiannually. (b) Qualified debt instrument definedFor purposes of this section, the term "qualified debt instrument

the purpose or function constituting the basis for the donee's exemption under section 501. In any case in which the donee indicates that the use of applicable property (as defined in section 170(e)(7)(C)) was related to the purpose or function constituting the basis