(a) In general. A person who is a signing tax return preparer of any return or claim for refund of tax under Chapter 41 of subtitle D of the Internal Revenue Code shall furnish a completed copy of the return or claim for refund to the public charity and retain a completed copy or record in the manner stated in §1.6107-1 of this

Source of capital gains and stock options. Generally, in determining whether the capital gain or stock option item of tax preference is attributable to sources within any foreign country or possession of the United States, the principles of sections 861-863 and the regulations thereunder are applied. Thus, the stock option item of tax preference, representing compensation for personal services, is attributable, in accordance with

(a) Effective December 26, 2000, the following wastes are prohibited from land disposal: any volumes of soil exhibiting the toxicity characteristic solely because of the presence of metals (D004—D011) and containing PCBs. (b) The requirements of paragraph (a) of this section do not apply if: (1) (i) The wastes contain halogenated organic compounds in total

individual with the agency (see paragraph (c)(2) of §1.152-2), or, for taxable years beginning after December 31, 1969, a foster child (if such foster child satisfies the requirements set forth in paragraph (b) of §1.152-1 with respect to the taxpayer) of the taxpayer. (b

returns to a port after discovering such damages" for "five days after the date on which such damages were discovered". Par. (3). Pub. L. 97–212, §4(3), inserted "the latest" after "no record on", struck out "the" before "Notice to Mariners", and substituted "in effect at least 15 days prior to the date" for "on the date" and "where such damages occurred, except that in the case of damages caused by a pipeline, the presumption established by this

under this section. Additionally, there are collective refund procedures for a participating FFI or reporting Model 1 FFI to claim a refund or credit on behalf of certain direct account holders that are beneficial owners of the payment under §1.1471-4(h) (in lieu of such account holders claiming refund or credit under this paragraph (a)(1)). (2)

information as the Secretary may require. (b) Federal executive agencyFor purposes of this section, the term "Federal executive agency" means— (1) any Executive agency (as defined in section 105 of title 5, United States Code) other than the Government Accountability Office, (2) any military

as used in this section, see paragraph (b) of §1.614-2. (d) Operating unit defined. For the definition of the term operating unit as used in this section, see paragraph (c) of §1.614-2

Documents and cover sheets submitted by mail for recordation should be addressed to Mail Stop Assignment Recordation Services, Director of the United States Patent and Trademark Office, P.O. Box 1450, Alexandria, Virginia 22313-1450, unless they are filed together with new applications. [69 FR 29879, May 26, 2004]

with respect to the allocation of the basis of an aggregation of separate operating mineral interests under this section among such interests as of the first day of the first taxable year beginning after December 31, 1963, see paragraph (a) (2) (ii) of §1.614-6. For the definition of operating mineral interest see paragraph (b) of

donee's administrative remedies, disallowing the donor's charitable deduction for the year in which the initial contribution was made because of the donee's failure to comply at such time with the requirements of section 501(m)(5) or 664(d), respectively, of title 26. (5) PersonThe term "person" has the meaning given it in subsection (a) of

applicant under subsection (a)(1) has been lawfully admitted to the United States for permanent residence, or that the applicant under subsection (a)(2) has since admission maintained the status required of him at the time of his admission and such applicant desires to visit abroad and to return to the United States to resume the status existing at the time of his departure for such visit, (2) that the application is made in good faith, and (3) that the alien's proposed departure from the United States

of whom advance payments of the premium tax credit are not made. An individual may be a tax filer or responsible adult whether or not enrolled in coverage. If more than one family (within the meaning of §1.36B-1(d)) enrolls in the same qualified health plan, there is a tax filer or responsible adult for each family. (c) Information

(a) Rule when beneficiary not in existence on the last day of a taxable year. If a beneficiary was not in existence on the last day of a preceding taxable year of the trust with respect to which a distribution is deemed made under section 666(a), it shall be assumed, for purposes of the computations under paragraphs (b) and (c) of

the time with respect to which the reserve is computed, life, health, or accident contingencies. Accordingly, a company issuing variable annuity contracts shall qualify as a life insurance company for Federal income tax purposes if it satisfies the requirements of section 801(a) (relating to the definition of a life insurance company) and paragraph (b) of §1.801-3. (b

§1.263(a)-1   Capital expenditures; in general. (a) General rule for capital expenditures. (b) Coordination with other provisions of the Internal Revenue Code. (c) Definitions. (1) Amount paid. (2) Produce. (d) Examples of capital expenditures. (e) Amounts paid to sell property. (1) In general. (2) Dealer in property. (3) Examples. (f) De minimis safe harbor election.

Commissioner must mail the notice of termination to the address shown on the Form 5558 or to the administrator or sponsor's last known address. For further guidance regarding the definition of last known address, see §301.6212-2 of this chapter. (d) Penalties. See sections 6652, 6692, and the Employee Retirement Income Security Act of

The operator training course must be completed by the latest of the three dates specified in paragraphs (a) through (c) of this section. (a) The final compliance date specified in table 1 of this subpart. (b) Six months after your OSWI unit startup. (c) Six months after an employee assumes responsibility for operating the OSWI unit or assumes responsibility for

§31.3121(b)-2, to services performed before 1955 the remuneration for which is paid after 1954. (For prior regulations on similar subject matter, see 26 CFR (1939) Part 408 (Regulations 128).) (b) Subpart C. The regulations in Subpart C of this part relate to the imposition of the employee tax, the employee representative tax, and the employer tax under the Railroad Retirement Tax Act with respect to

section 6323 of title 26 (as in effect on April 7, 1986). Such section 6323 shall be applied for purposes of this section by disregarding subsection (g)(4) and by substituting— (A) "lien imposed by

sections 402 and 6652 of Title 26, Internal Revenue Code] shall apply to distributions after December 31, 1984. "(d) Special Rules for Treatment of Plan Amendments.— "(1) In general.—Except as provided in paragraph (2), the amendments made by

The following examples illustrate the provisions of §§301.9000-1 through 301.9000-5: Example 1. A taxpayer sues a practitioner in state court for malpractice in connection with the practitioner's preparation of a Federal income tax

Tax-free alcohol withdrawn by clinics operated for charity and not for profit shall be used only for medicinal, scientific, and mechanical purposes and in the treatment of patients. Medicine compounded with tax-free alcohol may be dispensed to patients for use off the premises, if the furnishing of the medicine is not conditioned upon payment. A separate charge may be made for medicine coumpounded on the clinic premises with tax-free alcohol for use of patients on

the Secretary in the case of a shortfall in the matching payment account. See 26 CFR 702.9037-1 and 702.9037-2. [56 FR 34134, July 25, 1991]

Notice of shipment of distilled spirits for export, for use as supplies on vessels or aircraft, for deposit in a foreign-trade zone, or for deposit in a customs bonded warehouse, shall be prepared by the exporter on TTB Form 5110.30, in accordance with the instructions on the form. (48 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336, as amended, 84 Stat. 1965;

(a) Application. This section provides rules under section 4911(e) for determining an electing public charity's “exempt purpose expenditures” for a taxable year for purposes of section 4911(c)(2) and §56.4911-1(c)(2). Those two sections generally define an electing public charity's lobbying limit (lobbying nontaxable amount) as

In order to determine whether an alien seaman is a resident of the United States for purposes of the income tax, it is necessary to decide whether the presumption of nonresidence (as prescribed by paragraph (b) of §1.871-4) is overcome by facts showing that he has established a residence in the United States. Residence may be established on a vessel regularly engaged in coastwise trade, but