(a) Retirement income accounts—(1) Treatment as a section 403(b) contract. Under section 403(b)(9), a retirement income account for employees of a church-related organization (as defined in §1.403(b)-2) is treated as an annuity contract for purposes of

the end of the preceding policy year; and X is the net single premium for insurance (the premium for one dollar of paid-up whole-life insurance) at the employee's attained age at the beginning of the policy year. (3) Formula for determining deemed death benefit. The deemed death benefit (DDB) at the end of any policy

other than commercial use as part of a farming operation, such non-eligible uses being understood to include, but not be limited to, any uses of wild, free roaming animals or use of the animals for recreational purposes, such as pleasure, hunting, roping, pets, or for show. (d) The following categories of animals owned by a livestock owner are eligible livestock and calculations of eligibility for payments will be calculated separately for each producer with respect

. (b) Charter means any agreement or commitment by which the possession or services of a vessel are secured for a period of time, or for one or more voyages, whether or not a demise of the vessel. (c) Citizen of the United States means a Person (including receivers, trustees and successors or assignees of such Persons as provided in

§30.105(b)(5)(i), and high school graduation rates, including the four (4)-year adjusted cohort graduation rate, or at BIE's discretion one or more extended year graduation cohorts, and that will: (1) Use the same multi-year length of time for all students and for each subgroup of students within the BIE-funded school system to meet the goals; and

between— (A) total revenues projected to be collected under title 26 (as scheduled on December 31, 2009, to be in effect); and (B) what those revenue collections would have been if, on the date of enactment of the legislation meeting the criteria in paragraph (1), estate and gift tax law had instead been amended so that the tax rates, nominal exemption amounts, and related parameters in effect for tax year 2009 had remained in

(a) In general. Under section 996(b), if for any taxable year a DISC, or a former DISC, incurs a deficit in earnings and profits, such deficit shall be charged— (1) First, to other earnings and profits (as defined in §1.996-3(d)) to the extent thereof, (2) Second

become initially effective at one time; and (iii) no part of the decrease after the first part shall become initially effective until the immediately previous part shall have been in effect for a period or periods aggregating not less than one year. (C) No part of any decrease in duty to which the alternative specified in paragraph (2)(D)(i) of this subsection applies shall become initially effective after the expiration of

Pub. L. 115–141, div. U, title IV, §401(c)(1)(B), Mar. 23, 2018, 132 Stat. 1205. Amendments 2018—Subsec. (a)(2)(A)(ii). Pub. L. 115–141, §401(c)(1)(D), substituted "section 1272(a)(7)" for "subsection (a)(7) or (b)(4) of

distribution of any property distributed (including adjustments under section 743(b) or section 732(d) when applied) over the basis under section 732 (including such special basis adjustments) of such property to the distributee partner. See §1.460-4(k)(2)(iv)(D) for a rule determining the partnership's basis in a long-term contract accounted for under a long-term contract

2 ″ long Taxed at the rate for small cigarettes, counting each 23⁄4 ″ or fraction thereof of the length of each as one cigarette.

2 ″ long Taxed at the rate for small cigarettes, counting each 23⁄4 or fraction thereof of the length of each as one cigarette. [T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]

corporation is in one or more persons who are not disqualified persons with respect to the foundation, then subparagraph (A) shall be applied by substituting 35 percent for 20 percent. (C) 2 percent de minimis ruleA private foundation shall not be treated as having excess business holdings in any corporation in which it (together with all other private foundations which are described in

Section 984.21 defines “handler inventory” as “all walnuts, inshell or shelled (except those held in satisfaction of a reserve obligation), wherever located, then held by a handler or for his or her account.” Sections 984.23 and 984.26 define “free” and “reserve” walnuts, respectively; and

5.1.2 Type II—Detonation flame arresters acceptable for applications where stationary flames are unlikely to rest on the device, and further methods are provided to prevent flame passage when a stationary flame occurs. One example of “further methods” is a temperature monitor and an automatic shutoff valve. 6. Ordering Information

numbered 1, a right-of-way, fifty feet wide, lying twenty-five feet on each side of a center line, beginning at a point in the southerly boundary line of lock D reservation, seven hundred and thirty-four and eight-tenths feet from the southwest corner of this reservation; thence south thirty-one degrees five minutes west seventy-seven and one-tenth feet, thence south eighty-six degrees twenty-one minutes west four hundred and seventy-nine and nine-tenths feet, thence south sixty-three degrees fifty

not provide goods or services under this section if doing so would be inconsistent, as determined by the Secretary of State, with the Compact of Free Association between the Government of the United States and the Government of the Republic of the Marshall Islands or any subsidiary agreement or implementing arrangement. (b) Reimbursement.—(1) The Secretary of the Army may collect reimbursement from the Government of the Republic of the

26 U.S.C. 9002(6)), the primary election is considered to occur on one of the following dates, at the choice of the candidate: (i) The day prescribed by applicable State law as the last day to qualify for a position on the general election ballot may be designated as the primary election for such candidate. (ii) The date of the last major party primary election, caucus, or convention in that State may

For provisions relating to statements for employees regarding remuneration paid during calendar year, see §31.6051-1 of this chapter (Employment Tax Regulations).

section 1451 (relating to tax-free covenant bonds), or would have been so required but for section 1451(d) (relating to benefit of personal exemptions). Subsec. (d)(6)(A). Pub. L. 98–369, §42(a)(14)(A), substituted "section 1272" for "

(a) General. An individual competent to conduct the inspection shall perform the 31 service day inspection after the steam locomotive has accrued 31 service days. This inspection shall consist of all 31 service day inspection items and all daily inspection items. See appendix A of this part. Days in service shall be counted, recorded and readily available for inspection when requested by an FRA inspector.

another custom bonded warehouse or foreign trade zone that are shown to the satisfaction of the Secretary to be destined for export. (26 U.S.C. 5703(b)(2)(B)(ii), (iii), and (iv)) [81 FR 94209, Dec. 22, 2016]

§§1.385-3(g) and 1.385-4(e). (1) Controlled partnership. The term controlled partnership means, with respect to an expanded group, a partnership with respect to which at least 80 percent of the interests in partnership capital or profits are owned, directly or indirectly, by one or more members of the expanded group. For purposes of identifying a controlled partnership, indirect ownership of a

-4, 1.905-5, 1.954-1, 301.6227-1, and 301.6689-1, Larry R. Pounders, (202) 317-5465; concerning §§ 1.965-5 and 1.965-9, Karen J. Cate, (202) 317-4667; concerning submissions of comments and requests for a public hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: