section— (1) Unrealized receivableThe term "unrealized receivable" has the meaning given such term by section 751(c) (determined by treating any reference to the partnership as referring to the partner). (2) Inventory itemThe term "inventory item" has the meaning given such term by

section 6213(a) to a final decision of the Tax Court shall be treated as including a final decision in such supplemental proceeding. (c) Suspension of period of collection for second tier tax (1) Proceeding in District Court or United States Court of Federal ClaimsIf, not later than 90 days after the day on

activity and as an interest in property held for investment for any period during which the interest is held through a C corporation or similar entity. An entity is similar to a C corporation for this purpose if the owners of interests in the entity derive only portfolio income (within the meaning of §1.469-2T) from the interests. (E)

(a) General rule. In general, the gross income and deductions of an individual attributable to a trade or business (including a trade or business conducted by an employee referred to in paragraphs (b), (c), (d), or (e) of §1.1402(c)-3), for the purpose of ascertaining his net earnings from self-employment, are to be

This section lists the table of contents for §§1.6655-1 through 1.6655-7. §1.6655-1   Addition to the tax in the case of a corporation. (a) In

(a) In any case in which—(1) The creation of a tenancy by the entirety (including additions in value thereto) was not treated as a gift, and (2) The entire consideration for the creation of the tenancy, and any additions in value thereto, was furnished solely by the spouses (see paragraph (c)(1)(ii) of §25.2515-1),

course of the employer's trade or business) performed for him after 1936. Such records shall show with respect to each employee receiving such remuneration— (i) The name, address, and account number of the employee and such additional information with respect to the employee as is required by paragraph (c) of §31.6011(b)-2 when the employee does not advise

deposits of a employee benefit plan or deposits of an deferred compensation plan described in section 457 of the Internal Revenue Code of 1986 (26 U.S.C. 457) in an insured depository institution shall be insured on a “pass-through” basis in the amount of $250,000 for the non-contingent interest of each plan participant, provided the rules in

corporations, as defined in 26 U.S.C. 1563, and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that the words “at least 80 percent” shall be replaced by the words “more than 50 percent” in each place it appears in subsection (a) of 26 U.S.C. 1563, as well as in the implementing regulations

defined in 26 U.S.C. 1563, and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that the words “at least 80 percent” shall be replaced by the words “more than 50 percent” in each place it appears in subsection (a) of 26 U.S.C. 1563, as well as in the implementing regulations. Also, the rules

(a) General ruleFor purposes of section 38, the differential wage payment credit for any taxable year is an amount equal to 20 percent of the sum of the eligible differential wage payments for each of the qualified employees of the taxpayer during such taxable year. (b) DefinitionsFor

(3) any person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye or marking done pursuant to section 4082 in any dyed fuel, or (4) any person who has knowledge that a dyed fuel which has been altered as described in paragraph (3) sells or holds for sale such fuel for any use which the person

(B) market discount on any market discount bond shall be included in gross income for the taxable years to which it is attributable as determined under the rules of section 1276(b)(2) (and sections 1276(a) and 1277 shall not apply), (C) there shall not

principally to chapter 68 (§5121 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 5121 of Title 42 and Tables. Amendments 2004—Subsec. (a). Pub. L. 108–311 inserted "Robert T

employees and retained for so long as such statements may be material in the administration of any internal revenue law. See §1.6001-1(e). (5) Definition. For purposes of this section, the term annual statement means the annual statement, the form of which is approved by the National

(a) Disclosure pursuant to other provisions of the Internal Revenue Code. The provisions of section 7216(a) and §301.7216-1 shall not apply to any disclosure of tax return information if the disclosure is made pursuant to any other provision of the Internal Revenue Code or the regulations thereunder.

This section contains a listing of the major headings of §§1.410(b)-2 through 1.410(b)-10. §1.410(b)-2   Minimum coverage requirements (after

§48.6427-9; claims relating to kerosene sold from a blocked pump are made by registered ultimate vendors (blocked pump) under §48.6427-10; and claims relating to kerosene sold during certain periods of extreme cold for blending with diesel fuel to be used for heating purposes are made by registered ultimate vendors

Editorial Notes Prior Provisions A prior section 131 was renumbered section 140 of

may prescribe, and may be withdrawn therefrom by such governments, organizations, and individuals free of tax under the same conditions and procedures as imported beer. (2) Other rules to applyRules similar to the rules of paragraphs (2) and (3) of section 5362(e) shall apply for purposes of this subsection. (h

(a) In general—(1) Scope. This section determines the accrual of interest and the amount, timing, source, and character of any gain or loss on nonfunctional currency contingent payment debt instruments described in this paragraph (a)(1) and to which §1.1275-4(a) would otherwise apply if the

Electronic Access This rule is accessible via the internet at the Office of the Federal Register website at https://www.federalregister.gov. Background information and documents are available at the Pacific Fishery Management Council's website at http://www.pcouncil.org/​. SUPPLEMENTARY INFORMATION: Background

on an internet website that provides real-time responses based on cost-sharing information that is accurate at the time of the request. Group health plans and health insurance issuers must ensure that the self-service tool allows users to: (A) Search for cost-sharing information for a covered item or service provided by a specific in-network provider or by all in-network providers by inputting:

identifying the interest of, the person subject to blocking pursuant to the requirements of this chapter); (H) The legal authority or authorities under which the property is blocked. This may include a reference to the sanctions program (current programs are on OFAC's website: https://ofac.treasury.gov), the applicable part of this chapter (e.g.,

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

as a condition of qualification, including plans under which no employee is able to accrue any additional benefits (for example, frozen plans). Paragraphs (d), (e), and (f) of this section provide special rules for nonelective section 403(b) plans subject to section 403(b)(12)(A)(i), for governmental and church plans subject to section 410(c), and for certain acquisitions or dispositions, respectively. See

(a) Claim by person who paid tax to IRS—(1) In general. (i) Except as provided in paragraph (a)(1)(iii) of this section, any person may file a claim for credit or refund for an overpayment (except to the extent that the overpayment must be credited pursuant to