single plan subject to section 410(b). Paragraph (d) of this section provides a rule permitting an employer to aggregate certain separate plans to form a single plan for purposes of section 410(b). Paragraph (e) of this section provides rules for determining the testing group of plans taken into account in determining whether a plan satisfies the average benefit percentage test of §1.410(b)-5

(a) Duty to provide notice of false certification or statement to transferee. A transferee's or transferor's agent must provide notice to the transferee if either— (1) The transferee is furnished with a non-U.S. real property interest statement pursuant to §1.1445-2(c)(3) and the agent knows that

or net capital loss carryovers or carrybacks) of the members of the group for the consolidated return year, (ii) The consolidated section 1231 net gain for such year (computed in accordance with §§1.1502-23A or 1.1502-23T), and (iii) The consolidated net capital loss carryovers or carrybacks to such year (as determined under

(a) In general. Except as otherwise provided in this paragraph, every organization exempt from taxation under section 501(a) that is not required to file a return described in §1.6033-2(a)(2), other than an organization described in section 401(a) or 501(d), shall submit annually, in electronic form, a notification setting forth

section). The unpaid portion of the deferred amount (plus any unpaid interest, additional amount, addition to tax, assessable penalty, and cost attributable to the deferred amount) shall be a lien in favor of the United States on the section 6166 lien property. See §301.6324A-1 of this chapter (Regulations on Procedure and Administration) for provisions relating to the election of and agreement to

described in either paragraph (a) (2) or (3) of this section. The 60-day exemption period means the 60-consecutive-day period beginning with the day the payor receives the awaiting-TIN certificate. The payor must withhold under section 3406 beginning after the 60-day exemption period if the payor has not received a taxpayer identification number from the payee in the manner required in §31.3406(d)-1

) dividends (or amounts includible in gross income under section 951) with respect to stock of a related foreign export corporation (as defined in subsection (e)), (F) interest on any obligation which is a qualified export asset, (G) gross receipts for engineering or architectural services for construction projects located (or proposed

in §3.4, treatment of nonqualified withdrawals, the consequences of qualified withdrawals and the treatment of losses realized or treated as realized by the fund. Thus, for example, if the party chooses to have the fund repay to him the amount of an overdeposit, amounts in each account, basis of assets, and any affected item will be determined as though no deposit and repayment had been made

§1.72-4, an annuity starting date shall be determined for the transferee without regard to the annuity starting date, if any, of the transferor. In determining the transferee's investment in the contract, the aggregate amount of premiums or other consideration paid shall be reduced by all amounts received by the transferee before the receipt of an amount as an annuity or before the annuity starting date, whichever is the

(a) In general. If an individual is entitled under paragraph (a)(7) of §1.6012-1 to use as his return Form 1040A, he may elect not to show thereon the amount of the tax due in connection with such return if his gross income is less than $5,000. (b) Computation and

(a) In general. If a taxpayer makes the election described in paragraph (b) of §1.9004-1, he shall be deemed to have consented to the application of the Act with respect to all the clay and shale described in that paragraph for all taxable years for which the election is effective whether or not the taxpayer is litigating the

(a) Requirement to backup withhold. Withholding under section 3406 applies to a window transaction (as defined in paragraph (b) of this section) only if the payee does not furnish a taxpayer identification number to the payor in the manner required in paragraph (c) of this section or furnishes an obviously incorrect number as described in

This section lists captions contained in §§301.7216-1 through 301.7216-3. §301.7216-1   Penalty for disclosure or use of tax return information.

) Summonses issued to third-party recordkeepers. A summons issued under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 for the production of records (or testimony about such records) by a third-party recordkeeper, as described in section 7603(b)(2) and §301.7603-2, may also be served by certified or registered mail to the third-party recordkeeper's last

§ 110.185 Atlantic Ocean, off the Port of Palm Beach, FL. (a) The anchorage grounds — (1) Anchorage A. The waters lying within an area bounded by a line beginning at latitude 26°50′00″ N., longitude 80°01′12″ W.; thence

certain employee achievement awards from gross income, see section 74(c). For provisions excluding certain de minimis fringes from gross income, see section 132(e).

any agency thereof); but such individual shall not be allowed as a deduction from his gross income any deductions (other than the deduction under section 151, relating to personal exemptions), or any credit, properly allocable to or chargeable against amounts excluded from gross income under this paragraph. (2) Taxable year of change of residence from Puerto Rico

(a) Direct payment by third partiesFor purposes of sections 3102, 3202, 3402, and 3403, if a lender, surety, or other person, who is not an employer under such sections with respect to an employee or group of employees, pays wages directly to such an employee or group of employees, employed by one or more employers, or to an agent on

The tax imposed by section 4371 shall not apply to— (1) Effectively connected itemsAny amount which is effectively connected with the conduct of a trade or business within the United States unless such amount is exempt from the application of

Every person procuring or using distilled spirits withdrawn under section 5214(a)(2) or (3), or procuring, dealing in, or using specially denatured distilled spirits, or recovering specially denatured or completely denatured distilled spirits, shall keep such records and file such reports of the receipt and use of distilled spirits withdrawn free of tax

(a) In generalEvery applicable qualified opportunity zone business shall furnish to the qualified opportunity fund described in subsection (b) a written statement at such time, in such manner, and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such qualified opportunity fund to meet the requirements of

instruments, (iv) payments with respect to warranty or guarantee contracts under which a third party is the primary obligor, (v) payments subject to section 871(a), 881, 1441, or 1442, (vi) payments in property to which

(a) General ruleIf there is a qualified transfer of any excess pension assets of a defined benefit plan to a health benefits account, or an applicable life insurance account, which is part of such plan— (1) a trust which is part of such plan shall not be treated as failing to meet the requirements of subsection (a) or (h) of

(a) Notices described in section 6223(a)—(1) Notice of beginning of proceeding. Except as otherwise provided in §301.6223(a)-2, the tax matters partner shall, within 75 days after the Internal Revenue Service mails the notice specified in section 6223(a)(1), forward a copy of that

52 U.S.C. 30101 et seq., as amended, and to administer the Presidential Election Campaign Fund Act, 26 U.S.C. 9001 et seq., or the Presidential Primary Matching Payment Account Act,

information to the Chief of Staff together with a brief report, with respect to each return, as to any action taken or proposed to be taken by the Service as a result of any audit of the return. Subsec. (c). Pub. L. 94–455, §1907(a)(4), substituted "any" for "Reorganization Plan Numbered 26 of 1950 or to any other" after "without regard to" and "the date of the enactment of this subsection" for "February 28, 1951" after "before, or after". 1959

Amounts reimbursed to or on behalf of an employee after December 31, 1979, as a medical care reimbursement under a self-insured medical reimbursement plan (within the meaning of section 105(h)(6)) do not constitute wages and hence are not subject to withholding even though such reimbursement is includible in the gross income of an employee. For rules with respect to self-insured medical reimbursement plans, see section 105(h) and

42 FR 58750, Nov. 11, 1977] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/40/121\" class=\"usc external\" target=\"_blank\" rel=\"noopener

[42 FR 58750, Nov. 11, 1977] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/40/121\" class=\"usc

agencies are encouraged to obtain their requirements in the same manner. [39 FR 20599, June 12, 1974] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false