deduction for any taxable year the amount of the nuclear decommissioning costs with respect to which economic performance (within the meaning of section 461(h)(2)) occurs during such taxable year. (d) Ruling amountFor purposes of this section— (1) Request requiredNo deduction shall be allowed for any

(a) Rules of application—(1) In general. The provisions of this section apply solely for purposes of section 199 of the Internal Revenue Code. The amount of the deduction allowable under §1.199-1(a) (section 199 deduction) to a taxpayer for any taxable year shall not exceed 50 percent of the

legal holiday. With respect to section 1446, this section applies only to a publicly traded partnership described in §1.1446-4. (ii) Quarter-monthly deposits. If at the close of any quarter-monthly period within a calendar month, the aggregate amount of undeposited taxes required to be withheld pursuant to chapter 3 of the

which— (A) Is entitled to use a net operating loss carryforward, a capital loss carryover, a carryover of excess foreign taxes under section 904(c), a carryforward of a general business credit under section 39, or a carryover of a minimum tax credit under section 53, (B) For the taxable year that includes a testing date, as defined in paragraph (a)(4) of this section or

(a) Determination of investments at close of taxable year—(1) In general. Under section 954(g), the increase in qualified investments in foreign base company shipping operations, for purposes of section 954(b)(2) and paragraph (b)(1) of §1.954-1, of any controlled foreign corporation for any

value of the position at the close of the day before the day the identified mixed straddle is established and the taxpayer's basis in that position. See §1.1092(b)-2T and paragraph (b) of this section for the treatment of holding periods with respect to such positions. Changes in value of the position or positions that occur on or after the identified mixed straddle is established are

(a) In general. Section 607(d) of the Act sets forth the rules concerning the income tax effects of deposits made with respect to ceilings described in section 607(b) and §3.2. The specific treatment of deposits with respect to each of the subceilings is set forth in paragraph (b) of this section. (b

in this paragraph unless there is or was substantial authority for the position. (B) Disclosed positionsIf the position was disclosed as provided in section 6662(d)(2)(B)(ii)(I) and is not a position to which subparagraph (C) applies, the position is described in this paragraph unless there is a reasonable basis for the position.

. Such term shall include expenditures paid or incurred for the purpose of achieving site-specific management actions recommended in recovery plans approved pursuant to the Endangered Species Act of 1973. Such term does not include— (A) the purchase, construction, installation, or improvement of structures, appliances, or facilities which are of a character which is subject to the allowance for depreciation provided in

et seq. The Director of the Federal Register approves this incorporation by reference in accordance with 5 U.S.C. 552(a) and 1 CFR part 51. You may obtain copies of the Louisiana regulations that are incorporated by reference in this paragraph from the Office of the State Register, P.O. Box 94095, Baton Rouge, LA 70804-9095; Phone number: (225) 342-5015; website:

days of the date that the extraordinary circumstances occurred by submitting the Extraordinary Circumstances Exception request form, which is available on the QualityNet website (https://www.qualitynet.org/), to CMS via email to the ESRD QIP mailbox at [email protected] Facilities must provide the following information on the form: (i) Facility CCN.

February 1, 2016, the Secretary shall make publicly available through an appropriate publicly accessible website of the Department of Health and Human Services information on the number and characteristics of opt-out physicians and practitioners and shall update such information on such website not less often than annually. (B) Information to be includedThe information to be made available under subparagraph (A) shall include at least the following

(a) Policy. (1) Unless waived pursuant to the provisions of §1007.10, fees for responding to FOIA requests shall be charged in accordance with the provisions of this section and the current schedule of charges determined by the Executive Director and published on the Presidio Trust's website

any other supplemental information the jurisdiction plans to incorporate into its consolidated plan available to its residents, public agencies, and other interested parties. The jurisdiction may make the HUD-provided data available to the public by cross-referencing to the data on HUD's website. (ii) The citizen participation plan must require that, before the jurisdiction adopts a consolidated plan, the jurisdiction will make available to residents, public

covered institution under subparagraphs (A) and (B) of section 1094(a)(25) of this title; (ii) if such institution-affiliated organization has a website, publish such code of conduct prominently on the website; and (iii) administer and enforce such code of conduct by, at a minimum, requiring that all of such organization's

. (8) All swaps or instruments in the swap category described in §43.6(c)(5)(ii) shall have a cap size of USD 100 million. (9) The Commission shall publish post-initial cap sizes on its website at http://www.cftc.gov. (10) Unless otherwise indicated on the

participation in any assessments mandated by section 1111(b)(2) of the ESEA and by the State or LEA, which must include a policy, procedure, or parental right to opt the child out of such assessment, where applicable. (2) Each LEA that receives funds under this subpart must make widely available through public means (including by posting in a clear and easily accessible manner on the LEA's website and, where practicable, on the website of each school served by the LEA

on the OSHA website. If you are an employer who must routinely submit the information, then OSHA will not notify you about your routine submittal. (4) When do I have to submit the information? If you are required to submit information under paragraph (a)(1) or

Secretary shall make publicly available through an appropriate publicly accessible website of the Department of Health and Human Services information on the number and characteristics of opt-out physicians and practitioners and shall update such information on such website not less often than annually. (B) Information to be includedThe information to be made available under subparagraph (A) shall include at least the following with respect to opt

Medicaid Quality Measurement Program under section 1139B of the Social Security Act [42 U.S.C. 1320b–9b]. (2) PublicationThe Secretary shall make available to the public on an Internet website a report on any gaps identified under paragraph (1) and the

defined in paragraph (j)(3) of this section, that are included on the List of Medical Supplies on OFAC's website (www.treas.gov/ofac) on the Ukraine-/Russia-Related Sanctions page. Note 1 to paragraph (j)(4

For provisions relating to time for filing estate tax returns and gift tax returns, see §20.6075-1 of this chapter (Estate Tax Regulations) and §25.6075-1 of this chapter (Gift Tax Regulations), respectively. extension of time for filing returns

For internal revenue tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B. (72 Stat. 1414; 26 U.S.C. 5701) [26 FR 8191, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]

) Any individual retirement account described in section 408(a) (IRA) of the Internal Revenue Code (26 U.S.C. 408(a)) or similar provisions of law applicable to a U.S. territory or possession; (ii) Any individual retirement account described in section 408A (Roth IRA) of the Internal Revenue Code (

and Exchange Commission, 100 F Street NE, Washington, DC 20549-1090. All submissions should refer to File Number S7-12-20. This file number should be included on the subject line if email is used. To help the Commission process and review your comments more efficiently, please use only one method. The Commission will post all comments on the Commission's internet website (http://www.sec.gov/​rules/​proposed.shtml

amount shall be taken into account both in determining the amount realized from the sale under section 1001(b) and in computing the cost of the property under section 1012. It is immaterial whether or not the contract of sale specifies that the sale price has been reduced by, or is in any way intended to reflect, the taxes allocable to the seller. See also paragraph (b) of §1.1012-1.

earth. Coal extracted by auger shall be treated as coal from a surface mine. (2) Coal from underground minesCoal shall be treated as produced from an underground mine if it is not produced from a surface mine. (3) United StatesThe term "United States" has the meaning given to it by paragraph (1) of

section 1563, except that for such purposes the phrase "more than 50 percent" shall be substituted for the phrase "at least 80 percent" in each place it appears in such subsection. Under regulations prescribed by the Secretary, principles similar to the principles of the preceding two sentences shall be applied to a group of brewers under common control where one or more of the brewers is not a corporation.

§1.897-5T   Corporate distributions (temporary). (a) Purpose and scope. (b) Distributions by domestic corporations. (1) Limitation of basis upon dividend distribution of U.S. real property interest. (2) Distributions by U.S. real property holding corporation

(a) Exchange facilitator loans. This section provides rules in applying section 7872 to an exchange facilitator loan (within the meaning of §1.468B-6(c)(1)). For purposes of this section, the terms deferred exchange, exchange agreement, exchange facilitator, exchange funds, qualified intermediary