lieu thereof "Credit, refund, or" in section catchline. Subsec. (a). Pub. L. 89–44, §808(b)(1), substituted "Credit or refund" for "Refund" in heading and struck out "Refund of any tax imposed by this chapter shall be made", replacing it with "Credit or refund of any tax imposed by this chapter or

No payment received under this subchapter shall be considered as income for the purposes of title 26; or for the purposes of determining the eligibility or the extent of eligibility of any person for assistance under the Social Security Act [42 U.S.C. 301 et seq.] or any other Federal law (except for any Federal law providing low-income housing

(a) through (f)(2) [Reserved]. For further guidance see §1.482-1(a) through (f)(2). (i) Compensation independent of the form or character of controlled transaction—(A) In general. All value provided between controlled taxpayers in a controlled transaction

§1.882-4   Allowance of deductions and credits to foreign corporations. (a) Foreign corporations. (1) In general. (2) Return necessary. (3) Filing deadline for return. (4) Return by Internal Revenue Service. (b) Allowed deductions and credits. (1) In general. (2) Verification. §1.882-5

the case of property held by one person for life with remainder to another or in the case of property held in trust or by an estate, see §1.167(h)-1. (2) A reasonable allowance for depreciation on account of obsolescence or decay shall be required in an appropriate case during periods when the improvement is not used in production or is used in producing at a

§375.4. [64 FR 66382, Nov. 26, 1999]

administratively complete and acceptable for further review. (3) When the application is judged administratively complete, the applicant shall be advised by the WFO to file the public notice required by §773.6 of this chapter. (4) A representative of the WFO shall visit the proposed permit area to determine whether the operation and reclamation

(a) Part 773 of this chapter, Requirements for Permits and Permit Processing, shall apply to any person who applies for a permit for surface coal mining and reclamation operations. (b) In addition to the requirements of part 773, the following permit application review procedures shall apply: (1) Any person applying for a permit shall submit five copies of the

, 1986, 100 Stat. 2095. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26, Internal Revenue Code. See also section 7852(b) of Title 26 for provision that references in any other law to a provision of the 1939 Code, unless expressly incompatible with the

(a) In general. A dealer (within the meaning of §1.453A-1(c)(1)) may adopt or change to the installment method for a type or types of sales on the installment plan (within the meaning of §1.453A-1(c)(3) and (d)) in the manner

purposes of section 482, see §1.993-1(l) for rules for determining whether income is income of a DISC to which the intercompany pricing rules authorized by section 994 apply. (b) Gross receipts test. In order for a corporation described in paragraph (a)(1) of this section to be a DISC for a taxable year, 95 percent or more of its

All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties (with respect to the provisions of 26 U.S.C. enforced and administered by the Bureau) shall be paid to the Bureau as collections of taxes imposed under the provisions of 26 U.S.C. enforced and administered by the Bureau. (26 U.S.C

The appropriate TTB officer is authorized to repay to any officer or employee of the Bureau the full amount of such sums of money as may be recovered against such officer or employee in any court for any taxes imposed under provisions of 26 U.S.C. enforced and administered by the Bureau collected by such officer or employee with the cost and expense of suit, and all damages and costs recovered against any officer or employee of the Bureau in any suit brought against

that the vendor's account has been credited with the amount. No interest shall be paid on any credit or refund allowed under this section. For provisions relating to the evidence required in support of a claim for credit or refund, see §301.6402-2 of this chapter (Regulations on Procedure and Administration),

(a) Export, use on vessels and aircraft, and transfer to a foreign-trade zone or a customs bonded warehouse. Application for or notice of the withdrawal of distilled spirits without payment of tax for exportation from the United States, or for use on vessels and aircraft, or for transfer to a customs bonded warehouse or a foreign-trade zone, shall be made by the exporter on TTB Form 5100.11. If the exporter is not the proprietor