Editorial Notes References in Text The Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code. Section 3833(2) of

(a) Participants in certain exchange or training programs. For purposes of §§1.871-7 and 1.871-8 a nonresident alien individual who is temporarily present in the United States during the taxable year as a nonimmigrant under subparagraph (F) (relating to the admission of students into the United States) or subparagraph (J

(a) Penalty. In each case in which the plan administrator (within the meaning of section 414(g)) of a defined benefit plan to which the minimum funding standards of section 412 apply fails to file the actuarial report described in section 6059 and §301.6059-1 within the time prescribed, the plan administrator shall pay a

With the approval of the President, the Secretary of the Treasury may increase by regulation the interest rate or investment yield on an offering of bonds issued under this chapter that are described in sections 405(b) and 409(a) of the Internal Revenue Code of 1954 (

) that is attributable to property of a character subject to an allowance for depreciation shall be treated as a credit listed in section 38(b) for such taxable year (and not allowed under subsection (a)). (2) Personal creditFor purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph

back to the original position, 27°30′43″ N, 082°34′20″ W. Enforcement Area #2. All waters of the Manatee River contained within the following points: 27°30′35″ N, 082°34′37″ W, thence to position 27°30′35″ N, 082°34′26″ W, thence to position 27°30′26″ N, 082°34′26″ W, thence to position 27°30′26″ N, 082°34′37″ W, thence back to the original position, 27°30′35″ N, 082°34′37″ W. 3. One weekend (Friday, Saturday, and Sunday) in March; Time

This section lists captions contained in §§1.25A-1, 1.25A-2, 1.25A-3, 1.25A-4, and 1.25A-5. §1.25A-1   Calculation of Education Tax Credit and General