In the case of an electing corporation, the tax imposed by section 11 shall be the amount equal to the sum of— (1) the tax imposed by section 11 determined after the application of this subchapter, and

Any person required under section 6057(e) to furnish a statement to a participant who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section

approval is conditional because it is based on commitments to submit an additional SIP revision to reduce the safety margin allocations for the budgets within one year of this final conditional approval. DATES: This rule is effective on September 26, 2019. ADDRESSES: The EPA has established a docket for this action

"(4) the payment of website translation fees; "(5) the design of international marketing media; "(6) a trade show exhibition; "(7) participation in training workshops; or "(8) any other export initiative determined appropriate by the Associate Administrator. "(c) Grants.— "(1) Joint

(a) In general. This section provides rules for allocating debt issuance costs over the term of the debt. For purposes of this section, the term debt issuance costs means those transaction costs incurred by an issuer of debt (that is, a borrower) that are required to be capitalized under

(a) Interest in general. Except as provided in paragraph (b) of this section, the term “interest” when used in this section and §§1.6049-1 and 1.6049-3 means: (1) Interest on evidences of indebtedness issued by a corporation in “registered form” (as defined in paragraph (d) of this section). The

(a) In general. Notwithstanding the provisions of §1.47-2, relating to “disposition” and “cessation,” paragraph (a) of §1.47-1 shall not apply if paragraph (b) of this section (relating to transfers by reason of death), paragraph (c

exceed the applicable exempt amount determined under subsection (d). (10) Certain service-connected disability paymentsAny amount payable to an individual as a service-connected (within the meaning of section 101(16) of title 38, United States Code) disability benefit under— (A) subchapter II, III, IV, V, or VI of

(a) Transferor treated as owner (1) In generalA United States person who directly or indirectly transfers property to a foreign trust (other than a trust described in section 6048(a)(3)(B)(ii)) shall be treated as the owner for his taxable year of the portion of such trust attributable

(a) Imposition of penaltyAny person who fails to include on any return or statement any information with respect to a reportable transaction which is required under section 6011 to be included with such return or statement shall pay a penalty in the amount determined under subsection (b). (b

(a) General ruleFor purposes of the tax determined under section 667(a)— (1) Interest determined using underpayment ratesThe interest charge determined under this section with respect to any distribution is the amount of interest which would be determined on the partial tax computed

Effect of remedial actions—(1) In general. Except as provided in this section, the change of use provisions of sections 150(b) (3) through (5), and 150(c) apply even if the issuer takes a remedial action described in §§1.142-2, 1.144-2, or 1.145-2. (2) Exceptions

order. A restoration payment schedule order shall set forth a schedule of payments sufficient to amortize the initial restoration amortization base described in paragraph (b) of 26 CFR 1.412(c)(1)–3 over a period extending no more than 30 years after the initial post-restoration valuation date, as defined in

(a) Creation of remedyIn a case of actual controversy involving— (1) a determination by the Secretary whether interest on prospective obligations will be excludable from gross income under section 103(a), or (2) a failure by the Secretary to make a determination

When any property which is seized under the provisions of section 7301 or section 7302 is liable to perish or become greatly reduced in price or value by keeping, or when it cannot be kept without great expense— (1

proprietor shall, pursuant to such production gauge and in accordance with such regulations as the Secretary shall prescribe, make appropriate entry for— (1) deposit of such spirits on bonded premises for storage or processing; (2) withdrawal upon determination of tax as authorized by law; (3) withdrawal under the provisions of

(a) Imposition of taxIn the case of an individual who is a disqualified individual with respect to any expatriated corporation, there is hereby imposed on such person a tax equal to— (1) the rate of tax specified in section 1(h)(1)(D), multiplied by (2) the value

(a) General ruleExcept as otherwise provided in this section or section 337, gain or loss shall be recognized to a liquidating corporation on the distribution of property in complete liquidation as if such property were sold to the distributee at its fair market value. (b) Treatment of

(a) In generalSubject to the provisions of this chapter— (1) The eligible candidates of each major party in a presidential election shall be entitled to equal payments under section 9006 in an amount which, in the aggregate, shall not exceed the expenditure limitations applicable to such candidates

(a) Effective/applicability date of certain sections. Except as otherwise provided, this section and §§1.355-2 through 1.355-4 apply to transactions occurring after February 6, 1989. For transactions occurring on or before that date, see 26 CFR 1.355-1 through 1.355-4 (revised as of April 1, 1987). This section and

There may be seized and forfeited to the United States the following: (1) Counterfeit stampsEvery stamp involved in the offense described in section 7208 (relating to counterfeit, reused, cancelled, etc., stamps), and the vellum, parchment, document, paper, package, or article upon which such stamp was