result of a transfer from one member to another member during a consolidated return year if: (1) The transfer occurs on or before January 4, 1973, or (2) The transfer occurs after January 4, 1973, and the transfer is an intercompany transaction as defined in §1.1502-13 or the basis of the property in the hands of the transferee is

(a) Establishment and operationThe Secretary of Defense shall establish and operate a school system for dependents in overseas areas as part of the defense dependents' education system. (b) Tuition and assistance when schools unavailable (1) Under such circumstances as the Secretary of Defense may prescribe in regulations, the Secretary may provide

stock (see paragraph (d) of §1.306-3 relative to the receipt of other property), and (3) A disposition or redemption, if it is established to the satisfaction of the Commissioner that the distribution, and the disposition or redemption, was not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income tax. However, in the case of

(a) Allowance of deductionThere shall be allowed as a deduction for the taxable year an amount equal to the amount— (1) which is contributed by an employer to a trust described in section 501(c)(22) (relating to withdrawal liability payment fund) which meets the requirements of

The Secretary shall prescribe regulations under which, in cases where 2 or more persons are tax return preparers with respect to the same return or claim for refund, compliance with the requirements of subsection (a) or (b), as the case may be, of one such person shall be deemed to be compliance with the requirements of such subsection by the other persons. (d) DefinitionsFor purposes of this section, the terms "return" and "claim for

stock option merely because the optionee may exercise the option with previously acquired stock of the corporation that granted the option or stock of the corporation whose stock is being offered for purchase under the option. For special rules relating to the use of statutory option stock to pay the option price of an incentive stock option, see §1.424-1(c)(3). (2

amount of the wager reduced, at the option of the payer; by (ii) The amount of the wager. (3) Special rules. For special rules for determining the amount of the wager in a wagering transaction with respect to horse racing, dog racing, and jai alai, or amounts paid with respect to identical wagers, see

wet-source-change irradiator; (4) Must be encapsulated in a material resistant to general corrosion and to localized corrosion, such as 316L stainless steel or other material with equivalent resistance if the sources are for use in irradiator pools; and (5) In prototype testing of the sealed source, must have been leak tested and found leak-free after each of the tests described in paragraphs (b) through (g) of this section.

(a) General rules and definitions—(1) Purpose and scope. Pursuant to the authority of section 7701(l), this section provides rules that permit the director of field operations to disregard, for purposes of section 881, the participation of one or more intermediate entities in a financing arrangement where such entities are acting as conduit entities. For purposes of this section, any

trust, even though the organization is not taxable under part II of subchapter M for such taxable year. See section 856(g) and §1.856-8 for rules under which an election may be revoked with respect to taxable years beginning after October 4, 1976. (c) Gross income requirements. Section 856(c) (2), (3), and (4), provides that a

(a) General ruleIn the case of a married couple 1 or both of whom are nonresident alien individuals and who have community income for the taxable year, such community income shall be treated as follows: (1) Earned income (within the meaning of section 911(d)(2)), other than trade or business income

remote storage site. If you sell from five or fewer remote storage sites, you must report sales from each site on separate Forms ONRR-4430. If you sell from more than five remote storage sites, you must total the data from all sites and report the summarized data on one Form ONRR-4430. (3) Instructions for completing and submitting Form ONRR-4430 are available on our Internet reporting web site or you may contact us toll free at 1-888-201-6416.

transformed. The term refers to a product offered for purchase under a supply contract, but for purposes of calculating the value of the end product includes services (except transportation services) incidental to its supply, provided that the value of those incidental services does not exceed the value of the product itself; and (ii) Excludes products, other than petroleum and any product derived from petroleum, that are not granted duty-free treatment under the Caribbean Basin Economic Recovery

(a) General rule. For purposes of subchapter J of chapter 1 of subtitle A of Title 26 of the United States Code, two or more trusts will be aggregated and treated as a single trust if such trusts have substantially the same grantor or grantors and substantially the same primary beneficiary or beneficiaries, and if a principal purpose for establishing one or more of such trusts or for contributing additional cash or other

Each container of distilled spirits having a capacity of one gallon (3.785 liters) or less must have a closure or other device securely affixed to the container. The closure or other device must be constructed in such a manner as to require breaking in order to gain access to the contents of the container. (Sec. 454, Pub. L. 98-369, 98 Stat. 494 (

Each container of distilled spirits having a capacity of one gallon (3.785 liters) or less must have a closure or other device securely affixed to the container. The closure or other device must be constructed in such a manner as to require breaking in order to gain access to the contents of the container. (Sec. 454, Pub. L. 98-369, 98 Stat. 494 (

Each container of imported distilled spirits having a capacity of one gallon (3.785 liters) or less must have a closure or other device securely affixed to the container. The closure or other device must be constructed in such a manner as to require breaking in order to gain access to the contents of the container. (Sec. 454, Pub. L. 98-369, 98 Stat. 494 (

be retained until completion of the next NCUA examination; and (iii) The latest available financial reports, industry analyses, and internal and external analyst evaluations sufficient to support each approved credit limit. (h) Requirements for investment action plans. An investment is subject to the requirements of

(a) In generalEach payment settlement entity shall make a return for each calendar year setting forth— (1) the name, address, and TIN of each participating payee to whom one or more payments in settlement of reportable payment transactions are made, (2) the gross amount of the reportable payment transactions with respect to each such participating payee and

The words “free” and “none” shall be construed to mean that none were found in a test complying with the methods set forth in §§201.45-201.52. [5 FR 32, Jan. 4, 1940]

The determination of the children to whom free and reduced price breakfasts are to be served because of inability to pay the full price thereof, and the serving of the breakfasts to such children, shall be effected in accordance with part 245 of this chapter. [Amdt. 25, 41 FR 34760, Aug. 17, 1976. Redesignated at 72 FR 61495, Oct. 31, 2007]