Definitions—(1) In general. The definitions in this paragraph (b) apply for purposes of this section. (2) Applicable large employer. The term applicable large employer has the same meaning as in section 4980H(c)(2) and

(i) File a return as provided in §1.7519-2T(a)(2), and (ii) Make a required payment (as defined in paragraph (a)(3) of this section) as provided in §1.7519-2T. However, if the required payment for an

§1.704-3(d)), that would be allocated to the transferee from the hypothetical transaction (to the extent attributable to the acquired partnership interest). (2) Hypothetical transaction defined. For purposes of paragraph (d)(1) of this section, the hypothetical transaction means the disposition by the partnership of all of the partnership's assets, immediately after the transfer of

requirements in this part for new vessels. [USCG-2017-1060, 83 FR 8181, Feb. 26, 2018]

(c) Definition of base period research expenses. (d) Special rules for short taxable years. (1) Short determination year. (2) Short base period year. (3) Years overlapping the effective dates of section 41 (section 44F). (i) Determination years. (ii) Base period years. (4) Number of months in a short taxable year. (e) Examples.

includible in gross income under section 105(a) and the regulations thereunder and thus does not include— (1) Any amount which is expended for medical care as described in section 105(b) and §1.105-2, (2) Any payment which is unrelated to absence from work as described in section 105(c) and

which the demolished structure was located. (b) Definition of structure. For purposes of section 280B, the term structure means a building, as defined in §1.48-1(e)(1), including the structural components of that building, as defined in

This section lists the captions that appear in section §1.817A-1: §1.817A-1   Certain modified guaranteed contracts. (a) Definitions. (1

This section contains a listing of the headings for §1.1294-1T. §1.1294-1T Election to extend the time for payment of tax on undistributed earnings of a

Except as provided in §§1.1361-4(a)(3)(iii), 1.1361-4(a)(5)(i), 1.1361-4(a)(6)(iii), 1.1361-4(a)(7)(ii), 1.1361-4(a)(8)(ii), 1.1361-4(a)(9), and 1.1361-5(c)(2), the provisions of §§1.1361-2 through 1.1361-5 apply to taxable years beginning on or after January 20, 2000

to certain tax-free acquisitions of property by the DISC. (4) For taxable years beginning after December 31, 1975, an amount equal to 50 percent of the taxable income of the DISC for the taxable years attributable to military property (as defined in §1.995-6). (5) For taxable years beginning after December 31, 1975, the taxable

(a) An employer who withdraws from a plan in complete or partial withdrawal is not liable to the plan if the employer— (1) first had an obligation to contribute to the plan after September 26, 1980, (2) had an obligation to contribute to the plan for no more than the lesser of— (A) 6 consecutive plan years preceding the date on which the employer

giving public notice under 26 U.S.C. 6335(b) (see paragraph (b) of this section). The place of sale shall be within the county in which the property is seized, except that if it appears to the appropriate TTB officer under whose supervision the seizure was made that substantially higher bids may be obtained for the property if the sale is held at a place outside such county, the appropriate TTB officer

2056A estate tax. (ii) Under paragraph (a)(2) of this section, the second limitation for purposes of section 2013(c) is computed as follows: (A) S's net estate tax payable under §20.2013-3(a)(1), as modified under paragraph (a)(2) of this section, is computed as follows:

section 102 of the Higher Education Act of 1965), or any other change in enrollment of such child at such an institution, that— (1) commences while such child is suffering from a serious illness or injury; (2) is medically necessary; and (3) causes such child to lose student status for purposes of coverage under the terms of the plan or coverage.

corporation beginning after December 31, 1975, see section 955(b)(5) (as in effect after amendment by the Tax Reduction Act of 1975) and §§1.955A-1 through 1.955A-4. For effective dates, see §1.955-0. (b) Amount withdrawn by controlled foreign

26] Example 1. An employee is paid on an hourly rate basis plus a production bonus, and also a shift differential of 10 cents for each hour worked on the second shift. The authorized basic rate under the agreement is the employee's daily average hourly earnings, and under the employment agreement he is paid one and one-half times the basic rate for all hours worked in excess of 8

; except that for the first taxable year of the controlled foreign corporation for which the 75-day rule is elected the amount of investments in export trade assets with respect to which such election is made at the close of such preceding year described in subparagraphs (2)(ii) and (3)(i) of paragraph (d) of §1.970-1 shall be the amount of investments in export trade assets at the actual close of such

(a) Identification. A genital vibrator for therapeutic use is an electrically operated device intended and labeled for therapeutic use in the treatment of sexual dysfunction or as an adjunct to Kegel's exercise (tightening of the muscles of the pelvic floor to increase muscle tone). (b) Classification. Class II (performance standards). The device is exempt

percent of the QREs, as defined in section 47(c)(2) and § 1.48-12(c) of the Income Tax Regulations, taken into account under section 47(b)(1) for the taxable year in which the QRB is placed in service. However, if the taxpayer claims the additional first year depreciation for the QREs pursuant to

§ 111.51 Debts that are covered. (a) The procedures of this subpart C of part 111 apply to claims for payment or debt arising from, or ancillary to, any action undertaken by or on behalf of the Commission in furtherance of efforts to ensure compliance with the Federal Election Campaign Act,

identified in published guidance, by type, class or role, as a party to the transaction), the extent of the efforts made to determine the identity of the tax-exempt entity. (b) Definition of tax-exempt party to a prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a prohibited tax shelter transaction if the entity is defined as such under

is inserted at the beginning of this subdivision to conform to the rearrangement of provisions in Rules 26(a), 30(a), and 30(b). The revised subdivision permits designation of the deponent by general description or by class or group. This conforms to the practice for depositions on oral examination. The new procedure provided in