(a) Scope and definitions—(1) Scope. This section provides rules regarding the Federal income tax treatment of QOFs owned by members of a consolidated group (as defined in §1.1502-1(b) and (h), respectively). Rules in the section 1400Z-2 regulations (as defined in §1.1400Z2(a)-1(b)(41

(a) Allowance of deduction—(1) In general. Under section 169(a), every person, at his election, shall be entitled to a deduction with respect to the amortization of the amortizable basis (as defined in §1.169-3) of any certified pollution control facility (as defined in

This section lists captioned paragraphs contained in §§1.987-1 through 1.987-11. §1.987-1   Scope, definitions and special rules. (a) In general.

(a) Scope. This section provides rules for determining the basis of the stock of an acquiring corporation as a result of a triangular reorganization. The definitions and nomenclature contained in §1.358-6 apply to this section. (b) General rules—(1)

in section 1388(f)). (b) Patronage dividends and per-unit retain allocationsIn determining the taxable income of an organization to which this part applies, there shall not be taken into account amounts paid during the payment period for the taxable year— (1) as patronage dividends (as defined in

(a) General ruleGross income does not include the excludable portion of payments received under— (1) The rural clean water program authorized by section 208(j) of the Federal Water Pollution Control Act (33

States and its sale within the United States, to the extent not excluded from the scope of these regulations under §1.936-6(a)(5), Q&A 7. (b) Determination of source of taxable income. Income treated as derived from sources partly within and partly without the United States under

(a)(2) of this part that the collection of tax is in jeopardy. (c) Continuing effect of levy on salary or wages. A levy on salary or wages is continuous from the time of the levy until the liability out of which the levy arose is released under 26 U.S.C. 6343 and

. Under section 993(b), the qualified export assets held by a corporation are— (1) Export property as defined in §1.993-3 (see paragraph (b) of this section), (2) Business assets described in paragraph (c) of this section, (3) Trade receivables described in paragraph (d) of this section,

than 90 days from such date, but only if the distributee receives written notice of the right of redemption at the time he receives such written notice of allocation; and (B) a written notice of allocation which the distributee has consented, in the manner provided in paragraph (2), to take into account at its stated dollar amount as provided in section 1385(a).

(a) Adjustments of overwithheld tax—(1) In general. Except as otherwise provided by this section, a withholding agent that has overwithheld tax under chapter 4 and made a deposit of the tax as provided in §1.6302-2(a) may adjust the amount of overwithheld tax either pursuant to the

section 871(b)(1), or (B) in the case of a foreign corporation, under section 882(a)(1), as if the taxpayer were engaged in a trade or business within the United States during the taxable year and as if such gain or loss were effectively

For rules relating to the deduction for certain expenses of living abroad applicable to taxable years beginning before January 1, 1982, see 26 CFR 1.913-1 through 1.913-13 as they appeared in the Code of Federal Regulations revised as of April 1, 1982. (Sec. 911 (95 Stat. 194; 26 U.S.C. 911) and sec. 7805 (68A Stat. 917

Any officer or employee of the United States acting in connection with any provisions of 26 U.S.C. enforced and administered by the Bureau required to make a written report under the provisions of 26 U.S.C. 7214(a)(8) shall submit such report to the appropriate TTB officer. (

This section lists the table of contents for §§1.181-1 through 1.181-6. §1.181-1   Deduction for qualified film and television production costs. (a

instrument issued by the taxpayer (including a synthetic debt instrument, within the meaning of §1.1275-6(b)(4), that §1.1275-6(b) treats the taxpayer as having issued); or (3) A REMIC residual interest, or an interest or arrangement that is determined by the Commissioner