§ 101-26.4900 Scope of subpart. This subpart illustrates forms prescribed or available for use in connection with subject matter covered in other subparts of part 101-26. [

mismatch payer (or that is a party to a structured arrangement pursuant to which the payment is made). See §1.267A-6(c)(8) through (12) for examples illustrating the application of this section. (2) Definitions of certain terms. The following definitions apply for purposes of this section: (i) A

indirectly, any item that is recognized as income or gain under such laws and that is, or would be, considered under U.S. tax principles to be an item of— (i) A foreign corporation as defined in section 7701(a)(3) and (a)(5); or (ii) A direct or indirect owner of an interest in a hybrid entity, provided such interest is not a separate unit. See

This section lists captioned paragraphs contained in §§1.179-1 through 1.179-6. §1.179-1   Election to Expense Certain Depreciable Assets (a) In

other than industrial use, and with respect to cases containing bottles or other containers of distilled spirits. (f) Cross references (1) For other provisions relating to regulation of containers of distilled spirits, see section 5301. (2) For provisions relating to labeling containers of distilled

the contract in a fiduciary capacity solely for the benefit of applicable exempt organizations or persons otherwise described in subclause (I) or clause (i) or (ii). (3) Applicable exempt organizationThe term "applicable exempt organization" means— (A) an organization described in section 170(c),

Editorial Notes Amendments 2009—Pub. L. 111–3 inserted ", processed tobacco," after "tobacco products" wherever appearing. 1976—Pub. L. 94–455, §1905(a)(28)(A), substituted "and notices" for "notices, and stamps" in section catchline.

(i) South Dakota Codified Laws (SDCL), as amended, 2013 Revision, Title 1, State Affairs and Government: Chapter 1-26, Administrative Procedures and Rules, sections 1-26-1(1), 1-26-1(4), 1-26-1(8) introductory paragraph, 1-26-1(8)(a), 1-26-2, 1-26-6.6, 1-26-16 through 1-26-19, 1-26-19.1, 1-26-19.2, 1-26-21, 1-26-27, 1-26-29, 1-26-30, 1-26-30.1, 1-26-30.2, 1-26-30.4, 1-26-31, 1-26-31.1, 1-26-31.2, 1-26-31.4, 1-26-35 and 1-26-36; Chapter 1-27, Public Records and Files, sections 1-27-1, 1

(a) In general. Section 468B, including section 468B(g), is effective as provided in the Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988. Except as otherwise provided in this section, §§1.468B-1 through 1.468-4 are effective on January 1, 1993. Thus, the regulations apply to income of a qualified

(a) In general. A controlled foreign corporation is not excluded from the application of paragraph (a) of §1.953-1 because such corporation, if it were a domestic corporation, would not be taxable as an insurance company to which subchapter L of the Code applies. Thus, if a controlled foreign corporation reinsures or issues

(a) General rule. Generally, the performance of service by an individual as an employee, as defined in the Federal Insurance Contributions Act (Chapter 21 of the Internal Revenue Code) does not constitute a trade or business within the meaning of section 1402(c) and §1.1402(c)-1. However, in six cases set forth in

§1.911-2(c), relating to an employee who states to the authorities of a foreign country that he is not a resident of that country, the employer is not required to ascertain whether such a statement has been made; but if an employer knows that such a statement has been made, he shall presume that the employee is not a bona fide resident of that country, unless the employer also knows that the authorities of the foreign country

States shareholder owns, on each testing day, more than 50 percent of— (i) the total voting power of all classes of stock of such corporation entitled to vote, or (ii) the total value of all classes of stock of such corporation. (B) OwnershipFor purposes of subparagraph (A), the rules of subsections (a) and (b) of

(a) Scope. This section provides rules for applying section 965 and the section 965 regulations to members of an affiliated group (as defined in section 1504(a)), including members of a consolidated group (as defined in §1.1502-1(h)). Paragraph (b) of this section provides guidance regarding the application of section 965(b)(5

(a) Requirement. Every employer filing a return under section 6052(a) and §1.6052-1, with respect to group-term life insurance on the life of an employee, shall furnish to the employee whose name is set forth in such return the tax return copy and the employee's copy of Form W-2. Each copy of Form W-2 must show the information

(a) In general. The Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674), provides that certain taxpayers may elect to apply the provisions thereof to all taxable years beginning before January 1, 1961, with respect to which the election is effective. The Act prescribes special rules for the application of section 613 (a) and (c) of the Internal Revenue Code of 1954 (and corresponding provisions of the Internal Revenue Code

documents. Each claim shall be supported by an invoice, bill of lading or other document which identifies the date of tax determination, unless the bill of lading required by §28.250 identifies this date. Additional supporting documents are required if the claim covers distilled spirits products on which the claimed drawback rate exceeds the rate of tax imposed by

§40.165a. (68A Stat. 777, 72 Stat. 1417; 26 U.S.C. 6311, 5703; Aug. 16, 1954, ch. 736, 68A Stat. 707 (26 U.S.C. 5703); Aug. 16, 1954, ch. 736, 68A Stat. 777 (

described in §1.170A-13(c)(4) for contributions made on or before July 30, 2018 and §1.170A-16(d)(3) for contributions made after July 30, 2018), or a successor form, signed by the donee with respect to the item contains, at the time of the donee's signature, a statement signed by the donor that the

provided in section 170(a)(2) and §1.170A-11. For rules relating to record keeping and return requirements in support of deductions for charitable contributions (whether by an itemizing or nonitemizing taxpayer), see §§1.170A-13 (generally applicable to contributions on or before July 30, 2018), 1.170A

section 243 1 245, or 245A. (c) Extraordinary dividend definedFor purposes of this section— (1) In generalThe term "extraordinary dividend" means any dividend with respect to a share of stock if the amount of such dividend equals or exceeds the threshold percentage of the

You may submit comments on the notice of proposed rulemaking using any of the following methods: Agency website: https://www.fdic.gov/​regulations/​laws/​federal/​. Follow the instructions for submitting comments on the agency website. Email: comments@fdic.gov. Include RIN 3064-AF02 on the subject line of the message.

(a) Establishment of credit (1) In generalFor purposes of section 38, in the case of an eligible employer, the paid family and medical leave credit is an amount equal to either of the following (as elected by such employer): (A) The applicable

This section lists paragraphs contained in §§31.3406(a)-1 through 31.3406(i)-1. §31.3406(a)-1   Backup withholding requirement on reportable

section 167. The 60-month period shall begin, as to any pollution control facility, at the election of the taxpayer, with the month following the month in which such facility was completed or acquired, or with the succeeding taxable year. (b) Election of amortizationThe election of the taxpayer to take the amortization deduction and to begin the 60-month period with the month

case of certain mineral properties, such basis does not include exploration or development expenditures which are treated under section 615(b) or 616(b) as deferred expenses to be taken into account as deductions on a ratable basis as the units of minerals benefited thereby are produced and sold. However, there shall be included in the basis for cost depletion of oil and gas property the amounts of capitalized drilling and development costs which, as provided in

This section lists the captions in §§1.6664-1 through 1.6664-4T. §1.6664-1   Accuracy-related and fraud penalties; definitions and special rules. (a

(a) In general. A credit is allowed under section 2013 against the Federal estate tax imposed on the present decedent's estate for Federal estate tax paid on the transfer of property to the present decedent from a transferor who died within ten years before, or within two years after, the present decedent's death. See §20.2013-5