§20.2056(a)-2) even though it is a terminable interest, and even though an interest therein passed from the decedent to another person, if it is a terminable interest only because— (1) It is conditioned on the spouse's surviving for a limited period, in the manner described in §20.2056(b)-3; (2) It is

(a) The head of the agency may enter into a multiyear contract for a period of not more than 5 years for the following types of services (and items of supply relating to such services), even though funds are limited by statute to obligation only during the fiscal year for which they were appropriated (10 U.S.C. 2306c(a)) . Covered services are— (1) Operation, maintenance, and support of facilities and installations;

Subject to the approval of the heads of the several executive departments concerned, the Secretary of the Army, on the recommendation of the Chief of Engineers, may engage the services and assistance of the National Ocean Survey, the United States Geological Survey, or other mapping agencies of the Government, in the preparation of maps required in furtherance of this project, and funds to pay for such services may be allotted from appropriations

serve the required functional end use, requests to procure similar items from other than GSA sources shall be submitted for consideration in accordance with § 101-26.100-2. [41 FR 34632, Aug. 16, 1976]

§ 101-26.507-2. Where quantities are required to be delivered before the time frames established for the quarterly consolidated procurement, the requisition must indicate the earlier required delivery. As necessary, separate procurement action will be taken by GSA to satisfy the requirements. [41 FR 34632, Aug. 16, 1976]

. (i) Commodities necessary for news-gathering purposes (and software necessary to use such commodities) may be temporarily exported or reexported for accredited news media personnel (i.e., persons with credentials from a news-gathering or reporting firm) to Cuba, North Korea, or Syria (see supplement no. 1 to part 740) if the commodities: (A) Are retained under “effective control” of the exporting news-gathering firm in

In the case of an individual performing service after December 31, 1956, as a member of a uniformed service (see section 31.3121(n)), to which the provisions of section 3121(m)(1) (see §31.3121(m)) are applicable, the term “wages” shall, subject to the provisions of section 3121(a)(1) (see §31.3121(a)-1), include as the individual's remuneration for such

(a) TransferAny firearm may be transferred to the United States or any department, independent establishment, or agency thereof, without payment of the transfer tax imposed by section 5811. (b) Making by a person other than a qualified manufacturerAny firearm may be made by, or on

This section lists captions that appear in §§1.7701(l)-1 and 1.7701(l)-3: §1.7701(l)-1   Conduit financing arrangements.

section applies to any partnership taxable year beginning after November 2, 2015, and before January 1, 2018, for which a valid election under §301.9100-22 is in effect. [T.D. 9844, 84 FR 6531, Feb. 27, 2019]

) The incoming successor proprietors must— (i) File and obtain a permit on form TTB F 5110.74, Application and Permit for an Alcohol Fuel Producer Under 26 U.S.C. 5181; and (ii) File the required bond, if any. (b) Fiduciary responsibilities. A successor to the

§ 452.40 Prior office holding. A requirement that candidates for office have some prior service in a lower office is not considered reasonable.[26]

§1.1502-12, adjusted for the following items taken into account in the computation of consolidated taxable income: (i) The portion of the consolidated net operating loss deduction, the consolidated charitable contributions deduction, the consolidated dividends received deduction, and the consolidated section 922 deduction, attributable to such foreign source income;

. Accordingly, any partnership-related item (as defined in §301.6241-1(a)(6)(ii)) and any person holding an interest in the entity, either directly or indirectly, at any time during that taxable year are subject to the provisions of subchapter C of chapter 63 for such taxable year. (b) Partnership return filed but no entity found to exist

§301.7701-4 of this chapter, it is classified as a qualified settlement fund for all purposes of the Internal Revenue Code (Code). If a fund, account, or trust, organized as a trust under applicable state law, is a qualified settlement fund, and could be classified as either an association (within the meaning of §301.7701-2 of this chapter) or a

§31.6011(a)-6. For calendar years after 1975, the return period shall be the calendar year; for calendar years prior to 1976, the return period shall be the calendar quarter. Form CT-1 is the form prescribed for making the return required under this paragraph. One original and a duplicate of each return on Form CT-1 shall be filed with the director of the service center.

or the tax class; (f) The number containers larger than four liters and cases; (g) The serial numbers of cases (if any) or containers larger than four liters; (h) Any bulk container identification marks; (i) The volume shipped in gallons or liters; (if a tax credit under 26 U.S.C

If earnings derived from business done with or for patrons are includible in the gross income of the cooperative organization for a taxable year after the taxable year during which the patronage occurred, then, for purposes of determining whether the cooperative is allowed a deduction under section 1382(b) and §1.1382-2, the patronage to which these earnings relate

any stated interest payments due under the contract; or (ii) In the case of a cash method debt instrument (within the meaning of section 1274A(c)(2)) received in exchange for property in a potentially abusive situation (as defined in §1.1274-3), the fair market value of the property reduced by the fair market value of any consideration other than the debt

A personal holding company is any corporation (other than one specifically excepted under section 542(c)) which, for the taxable year, meets: (a) The gross income requirement specified in section 542(a)(1) and §1.542-2, and (b) The stock ownership requirement specified in section 542(a)(2) and

Except as provided in this section, the provisions of §§20.2056A-1 through 20.2056A-12 are applicable with respect to estates of decedents dying after August 22, 1995. The rule in the fourth sentence of §20.2056A-5(c)(2) regarding unitrusts and distributions of

Where there is a change in the name of an individual operating as a manufacturer of tobacco products he shall, within 30 days of such change, make application on Form 2098 for an amended permit. (72 Stat. 1421; 26 U.S.C. 5712) [26 FR 8174, Aug. 31, 1961. Redesignated at 40 FR

The release of tobacco products from customs custody, in bond, for transfer to the premises of a tobacco products factory, shall be in accordance with the provisions of part 41 of this chapter. (72 Stat. 1418, as amended; 26 U.S.C. 5704) [T.D. 6871, 31 FR 37, Jan. 4, 1966

Each appraiser selected under §72.22(a)(2) shall receive compensation at a reasonable fee not to exceed $15.00 per hour or portion thereof for the performance of his or her duties in appraising property seized as subject to forfeiture under Title 26 U.S.C. (Act of Aug. 16, 1954, Ch. 736, 68A Stat. 870, as amended;

For purposes of this subtitle, the term "ordinary income" includes any gain from the sale or exchange of property which is neither a capital asset nor property described in section 1231(b). Any gain from the sale or exchange of property which is treated or considered, under other provisions of this subtitle, as "ordinary income" shall be treated as gain

(C) The issuer does not enter into any arrangement with a nongovernmental person, as of the issue date, with respect to that specific action; and (D) The mandatory redemption of bonds meets all of the conditions for remedial action under §1.141-12(a). (3)

(a) In general. The disclosure referred to in §1.707-3(c)(2) (regarding certain transfers made within two years of each other), §1.707-5(a)(7)(ii) (regarding a liability incurred within two years prior to a transfer of property

Except when an electronic fund transfer has been made under §40.165a for the full amount of tax due, the tax on tobacco products shown to be due and payable on any return shall be paid by remittance in full with the tax return. The remittance may be in the form which the appropriate TTB officer is authorized to accept under