§ 6.54 Use or manufacture by or for the Government. A license is not required with respect to the manufacture or use of any invention assigned or required to be assigned without restrictions or qualifications to the United States when such manufacture or use is by or for the Government for governmental purposes. A license or sublicense may be required, however

section 987 gain or loss for the taxable year. (10) The amount of the net accumulated unrecognized section 987 gain or loss at the close of the taxable year. (11) If a remittance is made, the computations determined under §1.861-9T(g) for purposes of sourcing and characterizing the remittance under

“qualified business use”) does not exceed 50 percent during a taxable year. Qualified business use generally means use in a trade or business, rather than use in an investment or other activity conducted for the production of income within the meaning of section 212. See §1.280F-6(d) for the distinction between “business/ investment use” and “qualified business use

Sections 2.1-3 to 2.1-11, inclusive, §§2.1-13 to 2.1-15, inclusive, and §§2.1-19 to 2.1-22, inclusive, deal primarily with matters under the jurisdiction of the Administration.

A payor who is required to withhold under §31.3406(a)-1 must withhold— (a) On the accounts subject to withholding under §31.3406(a)-1 (b)(1)(i) or (b)(2)(ii); and (b) On the accounts

(a) Except as provided in paragraphs (b) and (c) of this section, §§57.1 through 57.9 apply to any fee that is due on or after September 30, 2014. (b) Paragraphs (b)(3) and (c)(3)(ii) of §57.2. Paragraphs

Section 674(d) provides an additional exception to the general rule of section 674(a) for a power to distribute, apportion, or accumulate income to or for a beneficiary or beneficiaries or to, for, or within a class of beneficiaries, whether or not the conditions of section 674(b) (6) or (7) are satisfied, if the power is solely exercisable (without the approval or consent of any other person) by a trustee or trustees none of whom is the grantor or spouse living with the grantor, and if the

This section lists the headings for §1.904(i)-1. §1.904(i)-1   Limitation on use of deconsolidation to avoid foreign tax credit limitations.

In accordance with section 269B(a)(1), a stapled foreign corporation is subject to the same taxes that apply to a domestic corporation under title 26 of the Internal Revenue Code. For provisions concerning taxes other than income for which the stapled foreign corporation is liable, apply the same rules as set forth in §1.269B-1(a) through (f)(1)(i), and (g) of this

required by the procuring Federal agency if the natural gas procurements at a facility exceed 20,000 mcf annually and the facility can accept interruptible service. If sources other than the local public utility are the most advantageous to the Government, agency requirements may be satisfied through the Defense Logistics Agency (DLA). Arrangements for DLA procurements on behalf of civilian agencies shall be made through GSA. GSA will forward agency requests to DLA after assuring that necessary

with copies of all pertinent correspondence, shall be submitted to the contracting officer in the appropriate GSA commodity center for necessary action. The address of the contracting officer is contained in the contract/purchase order, except for schedule items where the address is shown in the Federal Supply Schedule. [56 FR 12456, Mar. 26, 1991]

Sections 1.59A-1 through 1.59A-9 apply to taxable years ending on or after December 17, 2018. However, taxpayers may apply these final regulations in their entirety for taxable years beginning after December 31, 2017, and ending before December 17, 2018. In lieu of applying these final regulations, taxpayers may apply the provisions matching

(a) (1)-(5) [Reserved] For further information, see §1.892-3T(a)(1) through (a)(5). (6) Dividend equivalents. Income from investments in stocks includes the payment of a dividend equivalent described in section 871(m) and the regulations thereunder.

or neglect to keep records required under this section, or for false entries therein, see sections 5603 and 5615(5). Editorial Notes Prior

(2) Cross references. See paragraph (c) of this section for rules regarding the timing of inclusion of certain FFA. See paragraph (d) of this section for additional rules regarding the treatment of FFA received in connection with transfers of money or property to an Agency or a Controlled Entity, or paid pursuant to a Loss Guarantee. See §1.597-5