(a) Coordination between Title 11 and proceedings under subchapter C of chapter 63—(1) In general. If a partnership is a debtor in a case under Title 11 of the United States Code (Title 11 case), the running of any period of limitations under section 6235 with respect to the time for making a partnership adjustment (as defined in

(a) In General.—Whoever violates subsection (a)(1), (b), (c), or (d) of section 26 of the Animal Welfare Act shall be fined under this title, imprisoned for not more than 5 years, or both, for each violation. (b) Attending an Animal Fighting Venture.—Whoever violates

thereunder. For example, a taxpayer that is required to use a calendar year under §1.441-1(b)(2)(i)(D) is not an eligible taxpayer. (4) Example. The provisions of this paragraph (a) are illustrated by the following example:

furnished or rendered to the tenants of the real estate investment trust or, primarily for the convenience or benefit of the tenant, to the guests, customers, or subtenants of the tenant. The service must be furnished through an independent contractor from whom the trust does not derive or receive any income. See paragraph (b)(5) of this section. For taxable years beginning before October 5, 1976, the rules in paragraph (b)(3) of 26 CFR 1.856-4 (revised as of April 1, 1977), relating to the furnishing

(a) Scope. This section applies to any defined benefit plan that benefits former employees in a plan year within the meaning of §1.401(a)(26)-5(b) and does not meet one of the exceptions in §1.401(a)(26)-1(b). (b) Minimum participation rule for former employees. Except as set forth in paragraph (c) of this section, a plan that is subject to this section must

Annual appropriations made to the Department of the Interior shall on and after December 8, 2004, be available for obligation in connection with contracts issued for services or rentals for periods not in excess of 12 months beginning at any time during the fiscal year. Prior Provisions

sum of the recoveries for the day such property is recovered and of all previous recoveries exceeds the aggregate of the allowable deductions for prior taxable years on account of war losses, so that a portion of the recoveries for such day is treated as gain on the involuntary conversion of property, such fair market value of the property is reduced by the total gain, if any, for such day derived from such recovered property as determined under paragraph (b) of

All of the provisions of the internal revenue laws not inconsistent with the provisions of 26 U.S.C. Chapter 53 shall be applicable with respect to the taxes imposed by 26 U.S.C. 5801, 5811, and 5821 (see

provided in paragraph (d) of this section for the period beginning on August 1, 1969, or, if later, on the date of its creation and ending the day before the date on which it meets the requirements of section 642(c)(5) and §1.642(c)-5. (2) Severance of a portion of a fund. Any portion of a fund created before May 7, 1971

(a) Distributions from qualified trusts—(1) In general. For purposes of §1.382-2T, if a qualified trust described in section 401(a) (qualified trust) distributes an ownership interest in an entity (as defined in

this paragraph, but the estimated useful life of such property shall be redetermined in accordance with §1.167(b)-2, or 1.167(b)-3, whichever is applicable. The taxpayer shall maintain records which permit specific identification of the section 1245 property in the account with respect to which the election is made, and any other property in such account. The records shall also show for all

(a) Scope. This section provides rules for certain triangular reorganizations described in §1.358-6(b) when the acquiring corporation (S) acquires property or stock of another corporation (T) in exchange for stock of the corporation (

Section 1.1377-1 and 1.1377-2 apply to taxable years of an S corporation beginning after December 31, 1996, except that §1.1377-1(a)(2)(iii), and (c) Example 3 are applicable for taxable years beginning on and after May 14, 2002

a political party, including a national congressional campaign committee, must not solicit any funds for, or make or direct any donations of non-Federal funds to the following organizations: (1) An organization that is described in 26 U.S.C. 501(c) and exempt from taxation under section

documents. (2) Exclusions. The following written determinations are not open or subject to inspection under this section. (i) Written determinations with respect to matters for which the determination of whether public inspection should occur is made under section 6104. Some of these matters are listed in

return under this section, but Form 1065 may be used if it is designated by the bank as the return of a common trust fund. The return shall be made for the taxable year of the common trust fund and shall be filed on or before the date prescribed by section 6072(b) with the service center prescribed in the relevant Internal Revenue Service revenue procedure, publication, form, or instructions to the form (see

In order to facilitate the use of §§1.1504-1 through 1.1504-4, this section lists the captions contained in §§1.1504-1 through 1.1504-4.

paragraph (1), a tax equal to 10 percent of the amount of such benefit. The tax imposed by this paragraph shall be paid by any fund manager who agreed to the making of the distribution. (b) ExceptionNo tax shall be imposed under this section with respect to any distribution if a tax has been imposed with respect to such distribution under section 4958.

-tier corporation in a chain (within the meaning of subparagraph (2) of this paragraph) of export trade corporations, may, subject to the provisions of this section, elect to consolidate such chain for purposes of determining— (i) The limitations, described in section 970(a) and paragraph (b)(2) of §1.970-1, on the amount by which subpart F income of an export trade

(a) A containment system that carries hydrochloric acid must be lined with: (1) Natural rubber; (2) Neoprene; or (3) A material approved for hydrochloric acid tanks by the Commandant (CG-ENG). (b) Containment systems for contaminated hydrochloric acid are approved by the Commandant (CG-ENG) on a case by case basis.

material item. For rules relating to changes in methods of accounting, see section 446(e) and paragraph (e) of §1.446-1. In computing taxable income for the taxable year of the change, there shall be taken into account those adjustments which are determined to be necessary solely by reason of such change in order to prevent amounts from being duplicated or omitted. The “year of the change” is the taxable

, whenever claims of depositors against such assets have been paid in full. See §301.7507-3. As to segregated assets, the termination of immunity is complete, and any balance remaining after payment of depositors is available, within statutory limitations, for collection of tax due at any time. However, taxes of the bank will be collectible from segregated assets only to the extent that the bank has a

§1.901(m)-6 for rules regarding the continued application of section 901(m) if the RFA has any unallocated basis difference after determining the disposition amount under paragraph (c)(2)(ii)(A) or (B) of this section, as applicable. (A) Positive basis difference. If the disposition of an RFA is not fully taxable for

§ 101-26.505 Office and household furniture and furnishings. Requirements for new office and household furniture and furnishings as described in this § 101-26.505 shall be satisfied from GSA stock or

§ 101-26.506-3 Submission of requests. Requests for interior planning and design services shall be submitted on Standard Form 81, Request for Space (illustrated at § 101-17.4901-81), and