terminated its private foundation status under section 507(a) and continues in operation thereafter, if such organization wishes to be treated as described in section 501(c)(3), then pursuant to section 509(c) and §1.509(c)-1 such organization must apply for recognition of exemption as an organization described in section 501(c)(3) in accordance with the provisions of section 508(a).

by an agricultural worker or a domestic worker in a private home (amounts which are specifically excluded from the definition of wages by section 3401(a) (2) and (3), respectively) are amounts with respect to which a voluntary withholding agreement may be entered into under section 3402(p). See §§31.3401(c)-1 and 31.3401(d)-1 for the definitions of “employee” and “employer”.

(a) General ruleFor purposes of section 38, the railroad track maintenance credit determined under this section for the taxable year is an amount equal to 40 percent (50 percent in the case of any taxable year beginning before January 1, 2023) of the qualified railroad track maintenance expenditures paid or incurred by an eligible

(a) Except for cases described in paragraph (b) of §1.1312-3, no adjustment by way of a deficiency assessment shall be made, with respect to a related taxpayer, unless the relationship existed both at some time during the taxable year with respect to which the error was made and at the time the taxpayer with respect to whom the determination is made first maintained

authority are to be referred together with the State Director's recommendations to the Director, Business and Industry Division, for prior review and concurrence. [52 FR 6501, Mar. 4, 1987, as amended at 53 FR 40403, Oct. 17, 1988; 60 FR 26350, May 17, 1995; 61 FR 18495, Apr. 26, 1996]

purposes of subparagraph (1)(i)(c) of this paragraph, the term placed in service shall have the meaning assigned to such term in paragraph (d) of §1.46-3. (ii) For purposes of subparagraph (1)(ii) of this paragraph, the term property includes those costs of converting existing

lease as a lease for a term of more than 5 years, and for rules for determining the computation of such 5-year term in certain specific situations, see §1.514(f)-1. For definition of business lease indebtedness and allocation of business lease indebtedness where only a portion of the property is subject to a business lease, see

(a) An owner or operator, and/or guarantor, may satisfy the requirements of §280.93 by passing a financial test as specified in this section. To pass the financial test of self-insurance, the owner or operator, and/or guarantor must meet the criteria of paragraph (b) or (c) of this section based on year-end financial statements for the latest completed fiscal year.

For the meaning of the term “annuity or other payment”, see paragraph (b) of §20.2039-1. For the meaning of the phrase “receivable by or for the benefit of the decedent's estate”, see paragraph (b) of §20.2042-1. The application of this paragraph may be illustrated by

gross income (as defined in section 67(e) and as adjusted under §1.1411-10(e)(2), if applicable) for such taxable year; over (2) The dollar amount at which the highest tax bracket in section 1(e) begins for such taxable year. (2) Taxable year of

shown correctly. (d) Definitions. (1) Payee. (2) Payee statement. (3) Other items. §301.6723-1   Failure to comply with other information reporting requirements. (a) Imposition of penalty. (1) General rule. (2) Failures subject to the penalty. (3) Exception for inconsequential errors or omissions. (4) Specified

(a) To whom the Statement of the Case is furnished. The Statement of the Case will be forwarded to the appellant at the latest address of record and a separate copy provided to his or her representative (if any). (b) Information furnished with the Statement of the Case. With the Statement of the Case, the appellant and the representative will be furnished

it is filed on the next Federal workday. (b) Time limitation. Subject to the exceptions in §404.1283, a State must file a claim for credit or refund of an overpayment before the end of the latest of the following time periods: (1) 3 years, 3 months, and 15 days after the year in which the wages