Service may be used— (i) to purchase property, buildings, and other facilities, and to lease space, within the United States, the District of Columbia, and the territories and possessions of the United States without regard to— (I) sections 1341 and 3324 of title 31, United States Code,

The term "United States" has the meaning given such term by section 4612(a)(4). (4) ImporterThe term "importer" means the person entering the vaccine for consumption, use, or warehousing. (b) Credit or refund where vaccine returned to manufacturer, etc., or destroyed

(a) Reserve for bad debts (1) In generalExcept as provided in subsection (c), a bank shall be allowed a deduction for a reasonable addition to a reserve for bad debts. Such deduction shall be in lieu of any deduction under section 166(a). (2) Bank

(a)-(e) [Reserved] (f) Transactions between persons described in section 482 and net section 482 transfer price adjustments. For purposes of applying the reasonable cause and good faith exception of section 6664(c) to net section 482 adjustments, the rules of §1.6662-6(d) apply. A taxpayer that

For applicability of all provisions of this chapter pertaining to distilled spirits and wines, including those requiring payment of tax, to volatile fruit-flavor concentrates sold, transported, or used in violation of law or regulations, see section 5001(a)(6).

(a) Eligible governmental plans. A plan of a State ceases to be an eligible governmental plan on the first day of the first plan year beginning more than 180 days after the date on which the Commissioner notifies the State in writing that the plan is being administered in a manner that is inconsistent with one or more of the requirements of

The estate tax return required by section 6018 must be filed on or before the due date. The due date is the date on or before which the return is required to be filed in accordance with the provisions of section 6075(a) or the last day of the period covered by an extension of time as provided in §20.6081-1. The due date, for a decedent dying after December 31, 1970

(a) In general. The taxes under section 4965(a) and §53.4965-7 are effective for taxable years ending after May 17, 2006, with respect to transactions entered into before, on or after that date, except that no tax under section 4965(a) applies with respect to income or proceeds that are properly allocable to any period ending on

section 351(g)(2)) shall be treated as property other than stock. (c) Cross references (1) For rules relating to recognition of gain or loss where an exchange is not solely in kind, see subsections (b) and (c) of section 1031.

section 2210, the". 1984—Pub. L. 98–369 inserted exception phrase. Statutory Notes and Related Subsidiaries Effective Date of 1989 Amendment

section 4081 was previously paid (and not credited or refunded), and (B) which is exempt from taxation under section 4082(a). (c) Cross referenceFor civil penalty for excessive claims under this section, see

shall be the same as its value for purposes of chapter 11 (determined with regard to sections 2032 and 2032A). (c) Alternate valuation election permitted in the case of taxable terminations occurring at deathIf 1 or more taxable terminations with respect to the same trust occur at the same time as and as a result of the death of an individual, an

), the term "maximum Federal estate tax rate" means the maximum rate imposed by section 2001 on the estates of decedents dying at the time of the taxable distribution, taxable termination, or direct skip, as the case may be. Statutory Notes and

(a) Imposition of taxThere is hereby imposed on any person who receives an excess parachute payment a tax equal to 20 percent of the amount of such payment. (b) Excess parachute payment definedFor purposes of this section, the term "excess parachute payment" has the meaning given to such term by

(a) In general. This section sets forth the rules for determining whether a separate line of business (as determined under §1.414(r)-3) satisfies the 50-employee and notice requirements of §1.414(r-1(b)(2)(iv) (B) and (C), respectively. (b) Fifty-employee

security was acquired or by reference to other property held at any time by the dealer. See §1.475(a)-3 for rules governing how the dealer accounts for such a security if this identification is not made. (c) Integrated transactions under

(a) Section 503(e) and §§1.503(e)-1 and 1.503(e)-3 are effective in the case of an employees' trust described in section 401(a) for taxable years ending after March 15, 1956. Thus, if during a taxable year ending before March 16, 1956, an employees' trust made a loan which meets the requirements of section 503(e), such loan will not be treated as made without

The following table of contents is provided to facilitate the use of §§1.1368-1 through 1.1368-4. §1.1368-1 Distributions by S corporations. (a) In

investment of working capital, principles similar to those described in §1.469-2T(c)(3)(ii) apply. See §1.1411-4(f) for rules regarding properly allocable deductions with respect to an investment of working capital and

(a) When a contract is contemplated that will include the clause at 52.222-26, Equal Opportunity, the contracting officer shall insert— (1) The clause at 52.222-21, Prohibition of Segregated Facilities, in the solicitation and

at the brewery; or (2) RemovalsAny removal of beer from the brewery. (d) BrewerFor purposes of this chapter, the term "brewer" means any person who brews beer or produces beer for sale. Such term shall not include any person who produces only beer exempt from tax under section 5053(e).

(a) Requirement of reportingEvery person who is entitled to receive payments for any month of any calendar year under section 7527 (relating to advance payment of credit for health insurance costs of eligible individuals) with respect to any certified individual (as defined in