37 FR 24113, Nov. 14, 1972] {"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

requirements. [34 FR 200, Jan. 7, 1969] {"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

assistance may contact General Services Administration (FSR), Washington, DC 20406. [45 FR 71565, Oct. 29, 1980] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current

condition. [35 FR 12721, Aug. 11, 1970] {"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

portion of the tax liability of the group under the method of allocation provided by subdivision (i) of this subparagraph is an amount equal to the tax liability of the group multiplied by a fraction, the numerator of which is the taxable income of such member, and the denominator of which is the sum of the taxable incomes of all the members. For purposes of this subdivision the taxable income of a member shall be the separate taxable income determined under

fund provides other benefits in addition to accident or health benefits, section 106 applies only to the portion of the employer's contribution which is allocable to accident or health benefits. See paragraph (d) of §1.104-1 and §§1.105-1 through 1.105-5, inclusive, for regulations relating to

(a) In general. A taxpayer may deduct amounts paid for repairs and maintenance to tangible property if the amounts paid are not otherwise required to be capitalized. Optionally, §1.263(a)-3(n) provides an election to capitalize amounts paid for repair and maintenance consistent with the taxpayer's books and records.

(a) In general. For purposes of subchapter C of chapter 63 of the Internal Revenue Code, a notice is treated as mailed to the tax matters partner on the earlier of— (1) The date on which the notice is mailed to “THE TAX MATTERS PARTNER” at the address of the partnership (as provided on the partnership return, except as updated under

(a) If the appropriate TTB officer believes that the collection of any tax imposed under provisions of 26 U.S.C. enforced and administered by the Bureau will be jeopardized by delay, the appropriate TTB officer must, whether or not the time otherwise prescribed by law for filing the return or paying such tax has expired, immediately assess such tax, together with all interest, additional amounts and additions to the tax provided by law. An appropriate TTB officer

(a) Bureau of Alcohol, Tobacco and Firearms: (1) Permit proceedings under the Federal Alcohol Administration Act (27 U.S.C. 204); (2) Permit proceedings under the Internal Revenue Code of 1954 (

(a) In general. Capitalization of interest is required under §1.263A-9 for computation periods (within the meaning of §1.263A-9(f)(1)) that include the production period of a unit of designated property. In contrast, section 263A

Internal Revenue Code, and the regulations thereunder. (2) Length of taxable year. Except as otherwise provided in the Internal Revenue Code and the regulations thereunder (e.g., §1.441-2 regarding 52-53-week taxable years), a taxable year may not cover a period of more than 12 calendar months. (b

of obligations— (i) Which meets the requirements of §6a.103A-1, §6a.103A-2(j) (1) and (2), and this section; (ii) Substantially all of the proceeds of which are to be used to provide financing for single-family, owner

section 751(c)) and inventory items (as defined in section 751(d)) in an amount equal to the adjusted basis of each such property to the partnership, and (ii) if the basis to be allocated is less than the sum of the adjusted bases of such properties to the partnership, then, to the extent

the rules which were prescribed by the Secretary of Transportation for purposes of section 32901 of title 49, United States Code, and which were in effect on the date of the enactment of this section. (C) Exception for emergency vehiclesThe term "automobile" does not include any vehicle sold for use and used—

Upon discharge of a debt, USADF will report the discharge to the IRS in accordance with the requirements of 26 U.S.C. 6050P and 26 CFR 1.6050P-1. USADF may request the Bureau of Fiscal Services of the Department of Treasury to file such a discharge report to the IRS on the agency's behalf.

The taxes imposed by provisions of 26 U.S.C. enforced and administered by the Bureau must be collected by appropriate TTB officers. (26 U.S.C. 6301) [T.D. ATF-450, 66 FR 29024, May 29, 2001]

Section 443(b) (relating to computation of tax on change of annual accounting period) shall not apply in the computation of the accumulated earnings tax imposed by section 531.

Section 443(b) (relating to computation of tax on change of annual accounting period) shall not apply in the computation of the personal holding company tax imposed by section 541.

year under section 951(a) and paragraph (a) of §1.951-1 any amount attributable to the earnings and profits of such corporation for that taxable year of such corporation. If a foreign corporation is both a foreign personal holding company and a controlled foreign corporation for the same period which is only a part of its taxable year, then, for purposes of applying the immediately preceding sentence

(a) In general. Except as provided in paragraph (b) of this section, the provisions of section 281 and §§1.281-2 and 1.281-3 shall apply to all taxable years to which either the Internal Revenue Code of 1954 or the Internal Revenue Code of 1939 apply. (b) Taxable

(a) Limitation on section 2039(c) exclusion. This section applies in the case of a decedent dying after December 31, 1978. If a lump sum distribution is paid or payable with respect to a decedent under a plan described in §20.2039-2(b) (1) or (2) (a “qualified plan”), no amount paid or payable with respect to the decedent under

the action, and (C) Reasonable attorney's fees as determined by the court. (2) Liability for making additional disclosure of information. The Commissioner shall not be liable for making any additional disclosure ordered pursuant to an action described in §301.6110-5(d)(2) if

who furnishes to the withholding agent the letter of notification prescribed in §§513.3(b), 513.4, or §513.5, where United States tax at the rate of 30 percent has been withheld on or after January 1, 1952, there shall be released (except as provided in paragraph (e) of this section) by the withholding

Complete and accurate application means an application for permit approval or approval for coal exploration where required, which the regulatory authority determines to contain all information required under the Act, this subchapter, and the regulatory program that is necessary to make a decision on permit issuance. Control or controller,

Available amount means available amount as defined in §1.148-6(d)(3)(iii). Bona fide debt service fund means a fund, which may include proceeds of an issue, that— (1) Is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year

, duplicative adjustments. See §1.1502-80(a) regarding the general applicability of other rules of law and a limitation on duplicative adjustments. The rules of this section are in addition to other rules of law. For example, the allowance for depreciation is determined in accordance with section 312(k). P's earnings and profits must not be adjusted under this section and other rules of law in a

such partial interest, if such partial interest is the donor's entire interest in the property and such entire interest was not created to avoid section 170(f)(2) or (3)(A). See paragraph (a)(2) of §1.170A-6 and paragraphs (a)(2)(i) and (b)(1) of §1.170A-7. (b)

(a) In general. (1) In addition to all other records required pursuant to §44.4403-1, every person required to pay tax under section 4401 shall keep such records as will clearly show as to each day's operation: (i) Separately, the gross amount of wagers: