recapping or retreading of a tire. (In the case of such deterioration, see section 6416(b)(2) and §48.6416(b)-2 to secure a refund or credit of the tax paid.) (c) Tires of the type used on highway vehicles. (1) The term “tires of the type used on highway vehicles”, for purposes of §§48.4071-1

(a) Old electionsAny election made under section 1372(a) (as in effect before the enactment of the Subchapter S Revision Act of 1982) shall be treated as an election made under section 1362. (b

(a) Authority for makingIf the Secretary believes that the assessment or collection of a deficiency, as defined in section 6211, will be jeopardized by delay, he shall, notwithstanding the provisions of section 6213(a), immediately assess

(a) Exemption from taxA farmers' cooperative organization described in subsection (b)(1) shall be exempt from taxation under this subtitle except as otherwise provided in part I of subchapter T (sec. 1381 and following). Notwithstanding part I of subchapter T (

person shall sell or offer for sale for internal human use any medicinal preparations or flavoring extracts manufactured from denatured distilled spirits where any of the spirits remains in the finished product. (c) Recovery of spirits for reuse in manufacturingManufacturers employing processes in which denatured distilled spirits withdrawn under section 5214

(a) TaxThe taxes imposed by subchapter A shall be applicable to any distilled spirits produced in violation of section 5501 or removed in violation of section 5504(b). (b) Prohibited premises

(a) [Reserved]. For further guidance, see §1.367(d)-1T(a). (b) Property subject to section 367(d). Section 367(d) and the rules of this section apply to the transfer of intangible property, as defined in

(a) Imposition of tax. (1) This section applies for purposes of determining the tax of a foreign corporation which at no time during the taxable year is engaged in trade or business in the United States. However, see also §1.882-2 where such corporation has an election in effect for the taxable

Returns of information are not required under section 6041 and §§1.6041-1 and 1.6041-2 for payments described in paragraphs (a) through (q) of this section. See §1.6041-4 for reporting exemptions regarding payments to foreign persons.

(a) Ordinary income. Except as otherwise provided in paragraph (b) of this section (relating to capital gains), a shareholder receiving dividends from a real estate investment trust shall include such dividends in gross income for the taxable year in which they are received. See section 858(b) and paragraph (c) of §1.858-1 for

(ii) the aggregate deductions for interest properly allocable to such property, exceed (B) the aggregate income from such property. (2) Tax-exempt use property (A) In generalThe term "tax-exempt use property" has the meaning given to such term by

(2) Special rules for donor advised fundsIn the case of any donor advised fund (as defined in section 4966(d)(2))— (A) the term "excess benefit transaction" includes any grant, loan, compensation, or other similar payment from such fund to a person described in subsection (f)(7) with respect to such fund, and (B

States. See Sec. 1431(a)(3). For use under the program, eligible milk must meet the commodity specifications and processing and packaging standards as provided in the commodity specification documents maintained on the AMS website, as required in § 1146.3 of the rule and discussed later in this document. Section 1146.1 of the rule defines “eligible milk” as Class I fluid milk products produced and processed in the United States meeting the commodity specifications referenced in § 1146.3.

States. See Sec. 1431(a)(3). For use under the program, eligible milk must meet the commodity specifications and processing and packaging standards as provided in the commodity specification documents maintained on the AMS website, as required in § 1146.3 of the rule and discussed later in this document. Section 1146.1 of the rule defines “eligible milk” as Class I fluid milk products produced and processed in the United States meeting the commodity specifications referenced in § 1146.3.

(a) Except as otherwise provided in paragraph (h)(4) of §1.101-4, the provisions of section 101 of the Internal Revenue Code of 1954 and §§1.101-1, 1.101-2, 1.101-3, and 1.101-4 are applicable only with respect to amounts received by reason of the death of an insured or

Unless the decedent directs otherwise in his will, if any part of the gross estate on which the tax has been paid consists of the value of property included in the gross estate under section 2041, the executor shall be entitled to recover from the person receiving such property by reason of the exercise, nonexercise, or release of a power of appointment

In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1) or 4081, each person— (1) who is an officer, employee, or agent of the taxpayer who is under a duty to assure the payment of such tax and who willfully fails to perform such duty, or (2) who

Every dealer who is subject to the recordkeeping requirements under section 5121 or 5122 shall register with the Secretary such dealer's name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In the case of a firm or company, the names of the several persons constituting the same, and the

Beer may be removed from the brewery for consumption or sale only in hogsheads, packages, and similar containers, marked, branded, or labeled in such manner as the Secretary may by regulation require, except that beer may be removed from the brewery pursuant to section 5414 or by pipeline to contiguous distilled spirits plants under

Background I. Overview This document contains proposed amendments to the Income Tax Regulations (26 CFR part 1) under section 382 of the Code. A. Section 382 Generally Section 382 imposes a value-based limitation (section 382 limitation) on the ability of a “loss corporation” to

month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; or (3) to pay any amount in respect of any tax required to be shown on a return specified in paragraph (1) which is not so shown (including an assessment made pursuant to section 6213(b)) within 21 calendar

from the sale of inventory property— (1) this section shall not apply, and (2) such income shall be sourced under the rules of sections 861(a)(6), 862(a)(6), and 863. Notwithstanding the preceding sentence, any income from the sale of any unprocessed timber which is a softwood and was cut from an

outcome goalsThe strategic plan update shall include measurable outcome goals. (D) PublicationThe National Coordinator shall republish the strategic plan, including all updates. (4) WebsiteThe National Coordinator shall maintain and frequently update an Internet website on which there is posted information on the work, schedules, reports, recommendations, and other information to ensure

Reasonable accommodation— (i) Procedures. The Plan shall require the Board to adopt, post on its public website, and make available to all job applicants and employees in written and accessible formats, reasonable accommodation procedures that are easy to understand and that, at a minimum— (A) Explain relevant terms such as “reasonable accommodation,” “disability,” “interactive process