§ 101-26.4904 Other agency forms. This section illustrates forms issued by other agencies which are prescribed or available for use in connection with subject matter covered in other subparts of part 101-26. The issuing activity is also identified in the section requiring the use of such forms. The

ineligible amount (as defined in §1.245A-5T((i)(12)), a tiered extraordinary disposition amount (as defined in §1.245A-5T(i)(25)), or a tiered extraordinary reduction amount (as defined in §1.245A-5T(i

(a) In general. Section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683), provides that certain taxpayers may elect to apply the provisions of such section to all taxable years beginning before January 1, 1961, with respect to which the election is effective. Section 2 of the Act prescribes special rules for the application of section 613(c) of the Internal Revenue Code of 1954 (and corresponding provisions of

26 U.S.C. 7510 must provide a proper purchase order signed by the head of the agency or an authorized designee. Each case of spirits withdrawn must bear a plain mark “For Use of the United States” in addition to the marks required by subpart S of this part. For each withdrawal under this paragraph, the proprietor must prepare a record containing the information required by

$50,000 in taxes with respect to beer imposed by 26 U.S.C. 5051 and 7652 in the preceding calendar year and reasonably expects to be liable for not more than $50,000 in such taxes during the current calendar year shall file quarterly Form 5130.9 or Form 5130.26 (or any successor forms). For purposes of this section, “reasonably expects” means that the brewer was liable for not more than $50,000 in taxes

submitted to the appropriate TTB officer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1362, as amended (26 U.S.C. 5175, 5214); Sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066); Sec. 805

(a) Minimum required contributionFor purposes of this section and section 412(a)(2)(A), except as provided in subsection (f), the term "minimum required contribution" means, with respect to any plan year of a defined benefit plan which is not a multiemployer plan— (1) in any case in which the value

under provisions of prior law corresponding to section 166 shall continue to use that method for all subsequent taxable years unless the Commissioner grants permission to use the other method. (3) (i) For taxable years beginning after December 31, 1959, application for permission to change the method of treating bad debts shall be made in accordance with section 446(e) and paragraph (e)(3) of

(a) Overview of regulations. This section provides rules for determining a taxpayer's overall domestic losses, for establishing overall domestic loss accounts, and for making additions to and reducing such accounts for purposes of section 904(g). Section 1.904(g)-2 provides rules for recapturing the balance in any overall

(a) Allowance of credit (1) In generalFor purposes of section 38, in the case of a taxpayer who holds a qualified equity investment on a credit allowance date of such investment which occurs during the taxable year, the new markets tax credit determined under this section for such taxable

Sections 1.481-1, 1.481-2, 1.481-3, and 1.481-4 are effective for Consent Agreements signed on or after December 27, 1994. For Consent Agreements signed before December 27, 1994, see §§1.481-1, 1.481-2, 1.481-3, 1.481-4, and 1.481-5 (as contained in the 26 CFR part 1

(a) Liability assumed or taken subject to by partnership—(1) In general. For purposes of this section and §§1.707-3 and 1.707-4, if a partnership assumes or takes property subject to a qualified liability (as defined in paragraph (a)(6) of this section) of a partner, the partnership is

(a) In generalFor purposes of section 412, the accumulated funding deficiency of a multiemployer plan for any plan year is the amount, determined as of the end of the plan year, equal to the excess (if any) of the total charges to the funding standard account of the plan for all plan years (beginning with the first plan year for which

(ii) Other gross income derived from a trade or business described in §1.1411-5; and (iii) Net gain (to the extent taken into account in computing taxable income) attributable to the disposition of property, except to the extent excluded by the exception described in paragraph (d)(4)(i)(A) of this section for gain or loss

(a) Translation of foreign income taxes taken into account when accrued—(1) In general. For purposes of this section, the term section 901 taxpayer means the “taxpayer” described in §1.901-2(f)(1) and so includes a partnership or a specified 10-percent

This section lists the captions that appear in the regulations for §§1.382-2 through 1.382-12. §1.382-2   General rules for ownership change. (a

(a) Applicability of section 421(a). (1) (i) Section 1.421-2(a) applies to the transfer of a share of stock to an individual pursuant to the individual's exercise of an incentive stock option if the following conditions are satisfied—

(1) The income-tax laws in force in Guam pursuant to subsection (a) of this section include but are not limited to the following provisions of the Internal Revenue Code of 1986, where not manifestly inapplicable or incompatible with the intent of this section: Subtitle A [26 U.S.C. 1 et seq.] (not including chapter 2 [26 U.S.C. 1401 et seq.] and

Administrator's Authorities in 27 CFR Part 26, Liquors and Articles from Puerto Rico and the Virgin Islands. Article. Any preparation unfit for beverage use, made with or containing: (1) Wine or beer; (2) Distilled spirits or industrial spirits; or (3) Denatured spirits when such preparation is not manufactured under the provisions of this

(a) General ruleIf— (1) (A) a corporation acquires directly (or through 1 or more other corporations) control of another corporation, or (B) the assets of a corporation are acquired by another corporation in a reorganization described in subparagraph (A), (C), or (D) of

Q-1. Can an eligible rollover distribution, within the meaning of section 402(c)(4), from a designated Roth account, as defined in A-1 of §1.402A-1, be rolled over to a Roth IRA? A-1. Yes. An eligible rollover distribution, within the meaning of section 402(c)(4), from a designated Roth account may be rolled over to a Roth IRA. For

(a) (1) through (a)(3) [Reserved] For further guidance, see §1.956-2(a) through (b)(1)(x). (4) [Reserved] (b) (1) introductory text through (b)(1)(x) [Reserved] For further guidance, see

This section lists the table of contents for §§1.6038D-1 through 1.6038D-8. §1.6038D-1   Reporting with respect to specified foreign financial assets

)). A Federal candidate, an individual holding Federal office, and an individual agent acting on behalf of either may make the following solicitations of funds on behalf of any organization described in 26 U.S.C. 501(c) and exempt from taxation under

investment; and (2) the security was not, at any time after the close of such day (or such earlier time), held by such dealer primarily for sale to customers in the ordinary course of his trade or business. (b) Ordinary lossesLoss by a dealer in securities from the sale or exchange of any security shall, except as otherwise provided in

(a) General ruleIf a determination (as defined in subsection (c)) with respect to a taxpayer establishes liability for personal holding company tax imposed by section 541 (or by a corresponding provision of a prior income tax law) for any taxable year, a deduction shall be allowed to the taxpayer for the amount of deficiency dividends

(a) TicketsIn the case of transportation by air all of which is taxable transportation (as defined in section 4262), the ticket for such transportation shall show the total of— (1) the amount paid for such transportation, and (2) the taxes imposed by subsections (a

receipts of the taxpayer for the 3 preceding taxable years do not exceed $5,000,000. For purposes of the preceding sentence, rules similar to the rules of section 448(c)(3) shall apply. (d) Special rulesFor purposes of this section— (1) Controlled groups (A) In

has an interest in property, each individual having a beneficial interest in such entity shall be treated as having an interest in such property and shall be assigned to a generation under the foregoing provisions of this subsection. (3) Treatment of certain charitable organizations and governmental entitiesAny— (A) organization described in