(a) For purposes of section 2013 and §§20.2013-1 to 20.2013-6, the value of the property transferred to the decedent is the value at which the property was included in the transferor's gross estate for the purpose of the Federal estate tax (see sections 2031, 2032, 2103, and 2107, and the regulations thereunder) reduced as indicated in paragraph (b) of this section

(a) Except as provided in paragraph (f) of this section (involving gifts to a noncitizen spouse), the first $10,000 of gifts made to any one donee during the calendar year 1982 or any calendar year thereafter, except gifts of future interests in property as defined in §§25.2503-3 and 25.2503-4, is excluded in determining the total amount of gifts for the calendar

. For purposes of this section and §§1.993-2 through 1.993-6— (1) DISC. All references to a DISC mean a DISC, except when the context indicates that such term means a corporation in the process of meeting the conditions necessary for that corporation to become a DISC, or a corporation being tested as to whether it qualifies as a

(computed as provided in §1.172-5) for all of such several taxable years preceding such subsequent taxable year. (2) Cross reference. The portion of a net operating loss which is not attributable to a foreign expropriation loss shall be carried back or carried over, in accordance with the rules provided in paragraph (b)(1) of

§ 9004.10 Sale of assets acquired for fundraising purposes. (a) General. A minor or new party candidate may sell assets donated to the candidate's authorized committee(s) or otherwise acquired for fundraising purposes subject to the limitations and prohibitions of

The provisions of section 642(c) (other than section 642(c)(5)) and of §§1.642 (c)-1 through 1.642(c)-4 apply to amounts paid, permanently set aside, or to be used for a charitable purpose in taxable years beginning after December 31, 1969. The provisions of section 642(c)(5) and of §§1.642(c)-5 through 1.642(c)-7 apply to transfers in trust made after July 31

(a) Recovered denatured spirits and articles. A proprietor may receive recovered denatured spirits and recovered articles on bonded premises for restoration (including redistillation, if necessary), or redenaturation, or both, as provided in subpart Q of this part. However, the proprietor may not withdraw the spirits from bonded premises except for industrial use or after redenaturation. (b)

of the IRC in the same manner as domestic spirits; or (b) Redistilled or denatured only at 185° or more of proof. For the requirements regarding transfers of bulk spirits from customs custody to the bonded premises of a distilled spirits plant, see subpart L of part 27 of this chapter. (26 U.S.C. 5232)

for $5 million or more in taxes on distilled spirits during the prior calendar year. For the purpose of determining whether the proprietor is subject to this requirement, the proprietor must use the total amount of tax liability on distilled spirits incurred under this part and parts 26 and 27 of this chapter (gross tax liability). Gross tax liability includes the distilled spirits tax on all taxable withdrawals of spirits and taxable importations of spirits, as well as tax on spirits brought into

corporation fails to remit the taxes due). Paragraphs (b) and (c) of §31.3121(s)-1 contain rules defining related corporations, common paymasters, and concurrent employment, and rules for determining the liability of the other related corporations for employment taxes if the common paymaster fails to remit the taxes pursuant to sections 3102 and 3111, and for allocating these taxes among the

will charge manual search fees on a per-quarter-hour basis, and annually calculate and publish on the FOIA web page the exact rate, using the basic hourly pay rate of the average grade and step of CPSC program staff who worked outside of the FOIA Office and who charged hours for FOIA projects in Fiscal Year 2019 (GS 14/7), plus 16 percent for the allowable OMB benefit rate. CPSC will charge computer search fees on a per-quarter-hour basis, and annually

§4.954-2(b)(6) of this chapter continue to apply. For transactions entered into on or before October 10, 1995, taxpayers may rely on Notice 89-90, 1989-2 C.B. 407, in applying the temporary regulations. (3) §§1.954A-1 and 1.954A-2. The provisions of §§1.954A-1 and 1.954A-2 (as contained in 26 CFR part 1 edition revised April 1, 1995) apply to

(a) In general. If a domestic shareholder receives a distribution from a first-tier corporation before January 1, 1978, in a taxable year of the domestic shareholder beginning after December 31, 1964, which is attributable to accumulated profits of the first-tier corporation for a taxable year beginning before January 1, 1976, in which the first-tier corporation was a less developed country corporation (as defined in 26 CFR

In the case of an individual performing service in his capacity as a volunteer or volunteer leader within the meaning of the Peace Corps Act (see section 31.3121(p)), the term “wages” shall, subject to the provisions of section 3121(a)(1) (see §31.3121(a)-1), include as such individual's remuneration for such service only amounts paid pursuant to section 5(c

(a) In general. HUD will ordinarily respond to FOIA requests according to their order of receipt. (b) Tracking number. FOIA requests will be logged in the order that they are received and be assigned a tracking number. A requester should use the tracking number to identify his or her request when contacting the FOIA office for any reason.

(a) A member of the naval service on active duty or Navy civilian may act as correspondent for a news periodical or service, radio or TV station or network, or may work part-time for such an organization. The Secretary of the Navy will, however, be immediately informed, via the Chief of Information. (1) See section 0307 (par. 5), section 0308 (par. 4), and section 0309 (par. 3) of the Navy Public Affairs Regulations for regulations

For purposes of this part, the following definitions apply: Advance payments of the premium tax credit means payment of the tax credit authorized by 26 U.S.C. 36B and its implementing regulations, which are provided on an advance basis to an eligible individual enrolled in a QHP through an Exchange in

the depositors have accepted in lieu thereof a lien upon its subsequent earnings or claims against its assets either (i) segregated and held by it for benefit of the depositors or (ii) transferred to an individual or corporate trustee or agent who liquidates, holds or operates the assets for the benefit of the depositors. (b) As used in this section and §§301.7507-2

§1.79-3 90 (6) Cost of group-term insurance in excess of $50,000 (line (4) minus line(5)) 36 (7) Amount considered paid by A for group-term life insurance (70 × $2) 140

The FAA proposes to supersede Airworthiness Directive (AD) 2018-26-02 for Airbus Helicopters (previously Eurocopter France) Model AS350B3, EC130B4, and EC130T2 helicopters. AD 2018-26-02 requires inspecting the pilot's and co-pilot's throttle twist for proper operation. Since the FAA issued AD 2018-26-02, the FAA received a public comment that prompted additional review. This proposed AD would retain the requirements of AD 2018-26-02 and add calendar time compliance times for the required actions

under §1.987-4(d) for all prior taxable years to which these regulations apply, reduced by the amounts taken into account under §1.987-5 upon remittances for all such prior taxable years. (2) Coordination with §1.987-12. For

Sections 1.737-1, 1.737-2, 1.737-3, and 1.737-4 apply to distributions by a partnership to a partner on or after January 9, 1995, except that §1.737-2(d)(3)(iv) applies to distributions by a partnership to a partner on or after June 24, 2003.

(a) Except as otherwise provided in this section, §§51.1 through 51.10 apply on and after July 28, 2014. (b) Section 51.2(e)(3) applies on and after July 24, 2017. [T.D. 9684, 79 FR 43645, July 28

(2) "taxpayer identifying number" means the identifying number required under section 6109 of the Internal Revenue Code of 1986 (26 U.S.C. 6109). (b) The head of an agency administering an included Federal loan program shall require a person applying for a loan

This section lists the captioned paragraphs contained in §§1.145-1 and 1.145-2. §1.145-1   Qualified 501(c)(3) bonds. (a) Overview. (b) Scope

§1.662(a)-2 (relating to currently distributable income), §1.662(a)-3 (relating to other amounts distributed), and §§1.662(b)-1 and 1.662(b)-2 (relating to character of amounts). Section 662 has no

), 40 FR 1084; Treasury Dept. Order No. 221-3 (Revision 2) (Jan. 14, 1977), 42 FR 3725.) (Sec. 7325, 68A Stat. 870, as amended (26 U.S.C. 7325 (1), (4)); sec. 7326, 72 Stat. 1429, as amended (26 U.S.C. 7326 (a)))