You may send comments, identified by RM20-21-000, by one of the following methods: Electronic Filing (eFiling) at the Commission's website: http://www.ferc.gov. U.S. Postal Service Mail: Persons unable to file electronically may mail similar pleadings to the Federal Energy Regulatory Commission, Office of the

In general. An advance refunding issue employs an abusive device and is described in section 149(d)(4) if the issue violates any of the anti-abuse rules under §1.148-10. (2) Failure to pay required rebate. An advance refunding issue is described in section 149(d)(4) if the issue fails to meet the

) (“pass-through certificate”) is considered to be a “registration-required obligation” under section 163(f)(2)(A) and §1.163-5(c) if the pass-through certificate is described in section 163(f)(2)(A) and §1.163-5(c) without regard to whether any obligation held by the fund or trust to which the pass

corporation uses an accelerated method of depreciation described in subparagraph (A), (B), or (C) of section 312(m)(2) or elects to amortize the basis of property under section 169, 184, 187, or 188, or any similar provision. See §1.168(k)-1(f)(7) with respect to the treatment of the additional first year depreciation deduction allowable under section 168(k) for qualified property or 50-percent bonus

(a) Overview. This section prescribes methods of allocating costs to long-term contracts accounted for using the percentage-of-completion method described in §1.460-4(b) (PCM), the completed-contract method described in §1.460-4(d

§1.7874-1(d)(1) for rules addressing the interaction of this section with the expanded affiliated group rules of section 7874(c)(2)(A) and §1.7874-1. (b) General rule. If, on the completion date, more than fifty percent of the gross value of all foreign group

the case of certain controlled groupsFor purposes of this subparagraph, if not all persons who are treated as a single employer for purposes of this section have the same taxable year, the taxable years taken into account shall be determined under principles similar to the principles of section 1561. (B) Multiemployer plans

(a) In general. Sections 1.414(r)-1 through 1.414(r)-11 provide rules for determining whether an employer is treated as operating qualified separate lines of business under section 414(r) of the Internal Revenue Code of 1986 as added to the Code by section 1115(a) of the Tax Reform Act of 1986 (Pub. L. No. 99-514), as well

(a) In general. (1) The regulations in this part (part 20, subchapter B, chapter I, title 26, Code of Federal Regulations) are designated “Estate Tax Regulations.” These regulations pertain to (i) the Federal estate tax imposed by chapter 11 of subtitle B of the Internal Revenue Code on the transfer of estates of decedents dying after August 16, 1954, and (ii) certain related administrative

(a) Overview. This section provides rules for the amortization of certain intangibles that are excluded from section 197 (relating to the amortization of goodwill and certain other intangibles). These excluded intangibles are specifically described in §1.197-2(c) (4), (6), (7), (11), and (13) and include certain computer software

(a) In general. A partnership that makes an election under §301.6226-1 must furnish to each reviewed year partner (as defined in §301.6241-1(a)(9)) and file with the Internal Revenue Service (IRS) a statement that includes the

(a) General ruleFor purposes of section 72, the term "modified endowment contract" means any contract meeting the requirements of section 7702— (1) which— (A) is

(a) Creation of plan (1) In generalAs soon as practicable after the enactment date, the settlors shall create a separate private plan which shall be known as the United Mine Workers of America 1992 Benefit Plan. For purposes of this title, the 1992 UMWA Benefit Plan shall be treated as an organization exempt from taxation under

, United States Code, if the Secretary determines that reporting under this section would duplicate the reporting to the Treasury under title 31, United States Code, or (B) cash received by any financial institution (as defined in subparagraphs (A), (B), (C), (D), (E), (F), (G), (J), (K), (R), and (S) of section 5312(a)(2) of title 31, United States Code).

preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. (e) DefinitionsFor purposes of this section, the terms "eligible educational institution" and "qualified tuition and related expenses" have the meanings given such terms by section 25A (without

(a) Determination and effect of an ownership change—(1) In general. This section and §§1.1502-92 and 1.1502-93 set forth the rules for determining an ownership change under section 382 for members of consolidated groups and the section 382 limitations with respect to attributes described in

. For judicial purposes, this final rule is promulgated as of April 15, 2019. ADDRESSES: The EPA has established a docket for this action under Docket ID No. EPA-HQ-OW-2018-0669. All documents in the docket are listed on the http://www.regulations.gov website. Although listed in the index, some information is not publicly available, e.g., Confidential Business Information (CBI) or other

, Baltimore, MD 21244-8016. Please allow sufficient time for mailed comments to be received before the close of the comment period. 3. By express or overnight mail. You may send written comments to the following address ONLY: Centers for Medicare & Medicaid Services, Department of Health and Human Services, Attention: CMS-2345-IFC3, Mail Stop C4-26-05, 7500 Security Boulevard, Baltimore, MD 21244-1850

(a) Securities—(1) In general. Even though a notice of a lien imposed by section 6321 is filed in accordance with §301.6323(f)-1, the lien is not valid with respect to a security (as defined in paragraph (d) of

Financial Assistance Agreement, or successor form). An agreement between the Agency and the grantee setting forth the provisions under which the grant will be administered. Financial Feasibility. The ability of a project or business operation to achieve sufficient income, credit, and cash flow to financially sustain a project over the long term. The concept of financial feasibility includes assessments of the cost-accounting

This section lists captioned paragraphs contained in §§1.988-1 through 1.988-6. §1.988-1   Certain definitions and special rules. (a) Section 988

(a) In general. In general, the definition stated in §20.2056(c)-1 is applicable in determining the property interests which “passed from the decedent to his surviving spouse”. Special rules are provided, however, for the following: (1) In the case of certain interests with income for

(1) by the partnership under rules similar to the rules of section 6225 (other than paragraphs (2), (7), and (9) of subsection (c) thereof) for the partnership taxable year in which the administrative adjustment request is filed, or (2) by the partnership and partners under rules similar to the rules of

exceeds the deductions allowable by reason of paragraph (1). (c) Activity not engaged in for profit definedFor purposes of this section, the term "activity not engaged in for profit" means any activity other than one with respect to which deductions are allowable for the taxable year under section 162 or under paragraph (1) or (2) of

partnership or S corporation, such entity shall make the payments required by section 7519, and (2) in the case of a personal service corporation, such corporation shall be subject to the deduction limitations of section 280H. (d) Elections

(a) Requirement. A person required to make an information return under section 6044(a)(1) and §1.6044-2 must furnish a statement to each recipient whose identifying number is required to be shown on the related information return for patronage dividends paid. (b)

(a) General rule. If any person is required by the provisions of 26 U.S.C. enforced and administered by the Bureau or regulations prescribed thereunder to deposit any tax in a government depository that is authorized under 26 U.S.C. 6302(c) to receive the deposit, and fails to deposit the tax within the time prescribed therefor, a