such sale. (b) DefinitionsFor purposes of this section— (1) Eligible personThe term "eligible person" means— (A) an officer or employee of the executive branch, or a judicial officer, of the Federal Government, but does not mean a special Government employee as defined in

claim the dependency exemption for such child provided he has furnished more than one-half of the support of such child for the calendar year in which the taxable year of the taxpayer begins, even though the income of the child for such calendar year may be equal to or in excess of the amount determined pursuant to §1.151-2 applicable to such calendar year. In such a case, there may be two exemptions

Before liquors or articles of Puerto Rican manufacture may be shipped to the United States, an insular permit, TTB Form 5110.51 (for distilled spirits) or TTB Form 5100.21 (for wine or beer), to compute the taxes imposed by 26 U.S.C. 7652(a), and to withdraw the products from the bonded establishment where they may be deposited, must be obtained from the Secretary, and

Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in the Internal Revenue Code or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Administrator under provisions of 26 U.S.C. enforced and administered by the Bureau for the collection or payment of any tax imposed thereunder, shall, upon conviction thereof, be fined not

loan which is a nonpurpose investment within the meaning of section 148(f)(6)(A)) after the close of such period. (ii) ExceptionClause (i) (and clause (iv) of subparagraph (A)) shall not be construed to require amounts of less than $250,000 to be used to redeem bonds. The Secretary may by regulation treat related issues as 1 issue for purposes of

For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and §1.817A-1(a)(1)), see §1.817A-1. [T.D. 9058, 68 FR 24350, May 7, 2003]

For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and §1.817A-1(a)(1)), see §1.817A-1. [T.D. 9058, 68 FR 24350, May 7, 2003]

For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and §1.817A-1(a)(1)), see §1.817A-1. [T.D. 9058, 68 FR 24350, May 7, 2003]

, 6061 (January 18, 2017)). Back to Citation 2.  See, e.g., Department of Health and Human Services (October 26, 2017). HHS Acting Secretary Declares Public Health Emergency to Address National Opioid Crisis. Retrieved from www.hhs.gov/​about/​news/​2017/​10/​26/​hhs-acting-secretary-declares-public-health-emergency

(a) In general. Except as otherwise provided in paragraph (c) of this section, a taxpayer using an accrual method of accounting may adopt the recurring item exception described in paragraph (b) of this section as method of accounting for one or more types of recurring items incurred by the taxpayer. In the case of the “other payment liabilities” described in

In the case of a share of stock issued pursuant to section 303(c) of the Federal National Mortgage Association Charter Act (12 U.S.C., sec. 1718), the basis of such share in the hands of the initial holder shall be an amount equal to the capital contributions

). The Commonwealth of Pennsylvania will address RACT for major stationary sources of VOCs and oxides of nitrogen (NOX) for Philadelphia County in future SIP submissions. This action is being taken under the Clean Air Act (CAA). DATES: Written comments must be received on or before September 26, 2019. ADDRESSES:

creditor shall not extend a higher-priced mortgage loan to a consumer without obtaining, prior to consummation, a written appraisal of the property to be mortgaged. The appraisal must be performed by a certified or licensed appraiser who conducts a physical visit of the interior of the property that will secure the transaction. (ii) Safe harbor. A creditor obtains a written appraisal that meets the requirements for an appraisal

(a) In general—(1) Semimonthly deposits required. Except as provided by statute, or by paragraph (e) of this section, each person required under §40.6011(a)-1(a)(2) to file a quarterly return must make a deposit of tax for each semimonthly period (as defined in

This section contains a listing of the headings for §§1.59A-1, 1.59A-2, 1.59A-3, 1.59A-4, 1.59A-5, 1.59A-6, 1.59A-7, 1.59A-8, 1.59A-9, 1.59A-10. §1.59A-1

taxpayer's election, under the unit livestock method of accounting. However, see §1.263A-4(c)(3) for an exception to this rule. If the use of the “farm-price method” of valuing inventories for any taxable year involves a change in method of valuing inventories from that employed in prior years, permission for such change shall first be secured from the Commissioner as provided in paragraph (e) of

general, a contract has adequate stated interest if the contract provides for a stated rate of interest that is at least equal to the test rate (determined under §1.483-3) and the interest is paid or compounded at least annually. Section 483 may apply to a contract whether the contract is express (written or oral) or implied. For purposes of section 483, a sale or exchange is any transaction treated as

of an interest in property if he creates in his spouse a general power of appointment, as defined in section 2514(c), over such interest. For purposes of this section, an individual shall be considered as the spouse of another individual only if he is married to such individual at the time of the gift and does not remarry during the remainder of the calendar year.

(d) Nonapplication to certain noncash remittance transfersSubsection (a) shall not apply to any remittance transfer for which the funds being transferred are— (1) withdrawn from an account held in or by a financial institution— (A) which is described in subparagraphs (A) through (H) of section

Whenever practicable, the full-scale development contracts should provide for the contractors to submit priced proposals for production that are based on the latest quantity, schedule, and logistics requirements and other considerations that will be used in making the production decision.