The provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply, in the same manner as any claim arising out of an obligation to pay withdrawal liability under subtitle E of title IV of such Act, to any claim— (1) arising out of an obligation to pay any amount required to be paid by this

Related Subsidiaries Effective Date of 2009 Amendment Amendment by Pub. L. 111–3 effective Apr. 1, 2009, see section 702(a)(6) of Pub. L. 111–3, set out as a note under section

"adjusted taxable gifts" means the total amount of the taxable gifts (within the meaning of section 2503) made by the decedent after December 31, 1976, other than gifts which are includible in the gross estate of the decedent. (c) Rate schedule Open Table

allowable with respect to another taxpayer under section 151; (B) if the employee is married, whether the employee's spouse is entitled to an allowance, or would be so entitled if such spouse were an employee receiving wages, under subparagraph (A) or (D), but only if such spouse does not have in effect a withholding allowance certificate claiming such allowance;

(ii) Reports not required in certain casesClause (i) shall not apply— (I) to any position which is part of an identified straddle, (II) to any position which, with respect to the taxpayer, is property described in paragraph (1) or (2) of section 1221(a) or to any position which is part of

For purposes of this section— (A) Property transferred to individual from spouse or former spouseIn the case of an individual holding property transferred to such individual in a transaction described in section 1041(a), the period such individual owns such property shall include the period the transferor owned the property.

The rules contained in §§1.1502-91A through 1.1502-96A also apply for purposes of section 383, with appropriate adjustments to reflect that section 383 applies to credits and net capital losses. Similarly, in the case of net capital losses, general business credits, and excess foreign taxes that are pre-change attributes,

Whenever the appropriate TTB officer has reason to believe that any person has not in good faith complied with any of the provisions of 26 U.S.C. chapter 52 or regulations issued thereunder, or has not complied with any provision of 26 U.S.C. which involves intent to defraud, or has violated any of the conditions of his permit, or has failed to disclose any

For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948. Editorial Notes

(1) Nonreviewability.—For nonreviewability of Tax Court decisions in small claims cases, see section 7463(b). (2) Transcripts.—For authority of the Tax Court to fix fees for transcript of records, see section 7474.

(a) General ruleIn the case of an individual, a loss on section 1244 stock issued to such individual or to a partnership which would (but for this section) be treated as a loss from the sale or exchange of a capital asset shall, to the extent provided in this section, be treated as an ordinary loss.

(a) Group health planFor purposes of this chapter, the term "group health plan" has the meaning given to such term by section 5000(b)(1). (b) Definitions relating to health insuranceFor purposes of this chapter— (1) Health insurance coverage

(a) Initial taxes (1) On self-dealerThere is hereby imposed a tax on each act of self-dealing between a disqualified person and a trust described in section 501(c)(21). The rate of tax shall be equal to 10 percent of the amount involved with respect to the act of self-dealing for each

certificate regarding its exempt status, to file a certificate and may treat a payee who fails to file the certificate as a person who is not an exempt recipient. See §31.3406(h)-3 for a description of the Form W-9 or a substitute form prescribed under section 3406 for claiming exempt status. (c) Prepaid or advance premium life