This section lists the headings for §§1.904(f)-1 through 1.904(f)-8 and 1.904(f)-12. §1.904(f)-0   Outline of regulation provisions. This section lists the headings for

have his name on the election ballot (or to have the names of electors pledged to him on the election ballot) as the candidate of a political party for election to either such office in 10 or more States. For purposes of paragraphs (6) and (7) of this section and purposes of section 9004(a)(2), the term "candidate" means, with respect to any preceding presidential election, an individual who received

(1) Premiums paid (A) In generalThe term "premiums paid" means the premiums paid under the contract less amounts (other than amounts includible in gross income) to which section 72(e) applies and less any excess premiums with respect to which there is a distribution described in subparagraph (B) or (E) of paragraph (7) and any other

For provisions with respect to interest due on amounts the payment of which is extended under section 6164, see section 6601 and paragraph (e) of §301.6601-1 of this chapter (Regulations on Procedure and Administration). For extensions of time under section 6164 in the case of corporations making or required to make consolidated returns, see

The provisions listed in §1.46-8 (a)(4) (i)-(ix) (Income Tax Regulations) are deemed effective only as temporary regulations under this section. (Sec. 301(d)(2)(C) and (10) of the Tax Reduction Act of 1975 and sec. 7805 of the Internal Revenue Code of 1954 (89 Stat. 38, 68A Stat. 917 (

corporation of another corporation, (B) an election is not made under section 338 with respect to such purchase, (C) the acquired corporation is liquidated pursuant to a plan of liquidation adopted not more than 2 years after the acquisition date, and (D) the principal purpose for such liquidation is

(a) In general—(1) Termination of employment by an estate or trust. If an estate or trust terminates (in a termination subject to the provisions of paragraph (a) of §1.50A-3) the employment of any employee with respect to whom WIN expenses have been paid or incurred, a recapture determination

This section sets forth the definitions that are used under §§1.457-1 through 1.457-11. (a) Amount(s) deferred. Amount(s) deferred means the total annual deferrals under an eligible plan in the current and prior years, adjusted for gain or loss. Except as provided at

purposes of paragraph (a)(1) of this section, the rules of section 1445 (e)(1) and this section shall not apply to a publicly traded partnership (as defined in section 7704) which is treated as a corporation under section 7704(a), or to those entities that are classified as “associations” and taxed as corporations. See §301.7701-2. (b)

in paragraph (2). (2) ModificationsFor purposes of this subsection— (A) there shall be allowed a specific deduction of $100, (B) no net operating loss deduction shall be allowed under section 172, and (C) no deduction shall be allowed under

a deduction. (2) Tax-exempt bondsIn the case of any bond the interest on which is excludable from gross income, no deduction shall be allowed for the amortizable bond premium for the taxable year. (3) Cross referenceFor adjustment to basis on account of amortizable bond premium, see section 1016(a)(5

term "net proceeds" means, with respect to any issue, the proceeds of such issue reduced by amounts in a reasonably required reserve or replacement fund. (4) 501(c)(3) organizationThe term "501(c)(3) organization" means any organization described in section 501(c)(3) and exempt from tax under

(a) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests transferred before January 1, 1952. Except as otherwise provided in §25.2512-5(b), if the transfer was made before January 1, 1952, the present value of annuities, life estates, terms of years, remainders, and reversions is

-living adjustment determined under section 1(f)(3) for such calendar year, by substituting "calendar year 1995" for "calendar year 2016" in subparagraph (A)(ii) thereof. If any dollar amount after being increased under the preceding sentence is not a multiple of $10, such dollar amount shall be rounded to the nearest multiple of $10. (2) Reasonable administrative

(a) Contributions to State unemployment funds (1) The taxpayer may, to the extent provided in this subsection and subsection (c), credit against the tax imposed by section 3301 the amount of contributions paid by him into an unemployment fund maintained during the taxable year under the unemployment

(a) In general. A separate line of business (as determined under §1.414(r)-3 satisfies the administrative scrutiny requirement of §1.414(r)-1(b)(2)(iv)(D) for a testing year if the separate line of business satisfies

reflected on the separate set of books and records, as defined in §1.989(a)-1(d), of the eligible QBU. In the case of a section 987 aggregate partnership, items reflected on the books and records of the partnership and deemed allocated to an eligible QBU of such partnership are considered to be reflected on the books and records of such eligible QBU. For purposes of this section, the term “item

(a) Social fraternities and sororities. This part does not apply to the membership practices of social fraternities and sororities that are exempt from taxation under section 501(a) of the Internal Revenue Code of 1954, 26 U.S.C. 501(a), the active membership of which consists primarily of students in attendance at institutions of

In a taxable year in which an amount is included in a beneficiary's income under §1.668(a)-1A(a), the tax on the beneficiary for such taxable year is determined only as provided in section 668 and consists of the sum of: (a) A partial tax computed on (1) the beneficiary's taxable income reduced by (2) an amount equal to the

the like-kind property. For application of the section 1060 allocation rules to property which is not part of the like-kind exchange, see §1.1060-1(b), (c), and (d) Example 1 in §1.338-6(b), to which reference is made by

(a) Reliance. If the valuation date is after April 30, 1989, and before June 10, 1994, a donor can rely on Notice 89-24, 1989-1 C.B. 660, or Notice 89-60, 1989-1 C.B. 700 (See §601.601(d)(2)(ii)(b) of this chapter), in valuing the transferred interest. (b

The proprietor must notify TTB of any changes in the list of stockholders or persons with interest that was filed with TTB as required by §19.93(b). If the change results in a change of control, the proprietor must file form TTB F 5110.25, Application for Operating Permit Under