This section lists the table of contents for §1.162(l)-1. §1.162(l)-1   Deduction for health insurance costs of self-employed individuals.

large cigarettes, either “large” or “Class B”. (72 Stat. 1422; 26 U.S.C. 5723) [26 FR 8192, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, further redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

(a) Requirement to backup withhold. Withholding under section 3406(a)(1)(A) applies to a reportable payment (as defined in section 3406(b)) if the payee does not furnish the payee's taxpayer identification number to the payor in the manner required by this section. The period for which withholding is required is described in

(a) General ruleFor purposes of section 38, the advanced nuclear power facility production credit of any taxpayer for any taxable year is equal to the product of— (1) 1.8 cents, multiplied by (2) the kilowatt hours of electricity—

section 751 and §1.751-1. (b) Section 741 shall apply whether the partnership interest is sold to one or more members of the partnership or to one or more persons who are not members of the partnership. Section 741 shall also apply even though the sale of the partnership interest results in a termination of the partnership under section 708(b). Thus, the provisions of

Administration). For presumption as to an alien's nonresidence, see paragraph (b) of §1.871-4. (b) Residence defined. An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard

, obligation, or withdrawal described in subparagraph (1)(ii) of this paragraph, the regulations in this part supersede Treasury Decision 5330, as amended (26 CFR (1939) part 32). (b) Nonrecognition and accumulation. Section 511 of the Act provides, under conditions specified, for the nonrecognition, for income and excess-profits tax purposes, of the gain realized from the sale or indemnification for loss of certain vessels including

This section lists the table of contents for §§20.2010-1 through 20.2010-3. §20.2010-1   Unified credit against estate tax; in general. (a

(a) General. Except as provided in paragraph (b) of this section, where a proprietor intends to withdraw, for purpose of shipment to the United States, wine of Puerto Rican manufacture from bonded storage in Puerto Rico on computation, but before payment, of the tax imposed by 26 U.S.C. 7652(a), equal to the tax imposed in the United

execution of the agreement by both the taxpayer and such officer. (ii) The period of limitation on collection after assessment of any tax (including any extension of such period) may be extended after the expiration thereof if there has been a levy on any part of the taxpayer's property prior to such expiration and if the extension is agreed upon in writing prior to a release of the levy under the provisions of

§ 102.168 Federal income tax refund offset; purpose and scope. The regulations in this subpart specify the Agency procedures that will be followed to implement the federal income tax refund offset procedures set forth in

interest which has been so transferred, the uniform basis rule contemplates that proper adjustments will be made to reflect the change in relative value of the interests on account of the passage of time. (3) The factors set forth in the tables contained in §20.2031-7 or, for certain prior periods,

and Tobacco Tax and Trade Bureau, the Department of the Treasury, Washington, D.C., or a delegate or designee of the Administrator. Alcoholic flavoring materials. Any nonbeverage product on which drawback has been or will be claimed under 26 U.S.C. 5111-5114, and any flavor imported free of tax which is unfit for beverage