more than one life or upon a term certain concurrent with one or more lives, the provisions of paragraph (e) of this section shall apply. In every case where it is provided in this section that the rules contained in §25.2512-5 (or, for certain prior periods, §25.2512-5A) of this chapter (Gift Tax

uniform rate), so that the aggregate of the amounts set aside, plus the salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost or other basis of the property as provided in section 167(g) and §1.167(g)-1. An asset shall not be depreciated below a reasonable salvage value under any method of computing depreciation. However, see section 167(f) and

(a) Interest subject to reporting requirement. For purposes of §§1.6049-4, 1.6049-6, and this section, and except as provided in paragraph (b) of this section, the term interest means interest described in section 871(i)(2)(A) that relates to a deposit maintained at an office within the

DATES: This final rule is effective September 11, 2019. ADDRESSES: Electronic copies Framework Amendment 6 may be obtained from the Southeast Regional Office website at https://www.fisheries.noaa.gov/​action/​framework-amendment-6-atlantic-king-mackerel-commercial-trip-limits.

This rule is effective March 26, 2020. ADDRESSES: Comments we received on the proposed rule, as well as the proposed rule itself, the related environmental assessment, and this final rule, are available at http://www.regulations.gov in Docket No. FWS-HQ-MB-2018-0080. FOR FURTHER INFORMATION CONTACT:

ADDRESSES: The EPA has established a docket for this action under Docket ID No. EPA-R07-OAR-2019-0468. All documents in the docket are listed on the https://www.regulations.gov website. Although listed in the index, some information is not publicly available, i.e., CBI or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the internet

section 4946(a)(1)(H)) owns not more than 2 percent of the voting stock and not more than 2 percent in value of all outstanding shares of all classes of stock. (3) Permitted holdings in partnerships, etc.The permitted holdings of a private foundation in any business enterprise which is not incorporated shall be determined under regulations prescribed by the Secretary. Such

prepared by a tax return preparer shall bear such identifying number for securing proper identification of such preparer, his employer, or both, as may be prescribed. For purposes of this paragraph, the terms "return" and "claim for refund" have the respective meanings given to such terms by section 6696(e). For purposes of paragraphs (1), (2), and (3), the identifying

accordance with §1.467-1(d)(2) before the first day. Paragraph (b) of this section provides rules for computing the principal balance of a section 467 loan at the beginning of any rental period. The principal balance of a section 467 loan may be positive or negative. For Federal tax purposes, if the principal balance is positive, the amount represents a loan from the lessor to the lessee, and if the

in section 1395x(mm)(1) of this title). (ii) Subject to appropriate safeguards against fraud, waste, and abuse, upon a request of a hospital described in clause (i), the Secretary shall (or, with respect to requests submitted to the Secretary after April 26, 2020, may) provide accelerated payments under the program to such hospital.

Not later than 5 days after the day on which an assessment is made under 26 U.S.C. 6862 or when a levy is made less than 30 days after the notice and demand described in 26 U.S.C 6331(a), the officer who authorized the assessment or levy shall provide the taxpayer a written statement setting forth the information upon which that official relies in authorizing such

(a) Retirement income accounts—(1) Treatment as a section 403(b) contract. Under section 403(b)(9), a retirement income account for employees of a church-related organization (as defined in §1.403(b)-2) is treated as an annuity contract for purposes of

(a) To obtain data and inspect income returnsFor powers of the Joint Committee to obtain and inspect income returns, see section 6103(f). (b) Relating to hearings and sessionsThe Joint Committee, or any subcommittee thereof, is authorized— (1

The application of §§20.2013-1 to 20.2013-5 may be further illustrated by the following examples: Example (1). (a) A died December 1, 1953, leaving a gross estate of $1,000,000. Expenses, indebtedness, etc., amounted to $90,000. A bequeathed $200,000 to B, his

which such levy was made is satisfied or becomes unenforceable by reason of lapse of time, (B) release of such levy will facilitate the collection of such liability, (C) the taxpayer has entered into an agreement under section 6159 to satisfy such liability by means of installment payments, unless such agreement provides otherwise