§20.2105-1). (3) In the case of an estate of a decedent dying before November 14, 1966, written evidence of intangible personal property which is treated as being the property itself, such as a bond for the payment of money, if it is physically located in the United States; except that this subparagraph shall not apply to obligations of the United States (but not its instrumentalities

this section, all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as 1 employer. (f) DefinitionsTerms used in this section which are also used in section 220 have the respective meanings given such

Until superseded by permanent regulations under sections 4975(f) (4) and (5), §53.4941(e)-1 of this chapter (Foundation Excise Tax Regulations) will be controlling to the extent such regulations describe terms appearing both in section 4941(e) and section 4975(f). Because of the need for immediate guidance with respect to the provisions contained in this

motor vehicles shall be submitted directly to GSA. {"origins":[{"level":"part","identifier":"109-26","label_level":"Part 109-26","hierarchy":{"title":"41","subtitle":"C","chapter":"109","subchapter":"A","part":"109-26"},"current":false,"authority":["Sec. 644, Pub. L. 95-91, 91 Stat. 599 (\u003ca href=\"https://www.govinfo.gov/link/uscode/42/7254\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e42

§ 9002.5 Fund. Fund means the Presidential Election Campaign Fund established by 26 U.S.C. 9006(a).

§ 9032.5 Matching payment account. Matching payment account means the Presidential Primary Matching Payment Account established by the Secretary of the Treasury under

economic order quantity principle. (See § 101-27.102.) [43 FR 22211, May 24, 1978] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41

are required, requisitions shall be submitted in FEDSTRIP format to the GSA region supporting the geographic area in which the requisitioning agency is located. [43 FR 22211, May 24, 1978] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title

replaced will be disposed of by sale as set forth in Part 101-46. [57 FR 47779, Oct. 20, 1992] {"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

multiple award schedules is an important way in which GSA supply distribution facilities meet this responsibility. [60 FR 19675, Apr. 20, 1995] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter

consolidated procurement and do not exceed the maximum order limitations. [60 FR 19675, Apr. 20, 1995] {"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

§ 101-26.508. [38 FR 2176, Jan. 22, 1973] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current

agency level when the Government will benefit from lower prices through large-volume procurement. [43 FR 32766, July 28, 1978] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part

or typed on Standard Form 147, Order for Supplies or Services. [43 FR 19853, May 9, 1978] {"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

condition. Requisitioning agencies will be billed for these items at the current GSA selling price. [38 FR 28566, Oct. 15, 1973] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101

Federal Reports Act of 1942. {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"43","subtitle":"A","part":"26"},"current":false,"authority":["Sec. 4, 86 Stat. 1320, as amended, 88 Stat. 1067 (\u003ca href=\"https://www.govinfo.gov/link/uscode/16/1704\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e16 U.S.C. 1704\u003c/a\u003e)\n"],"source":["\u003ca href

(a) Requirement of reporting—(1) In general. (i) Every person who makes payments of interest (as defined in §1.6049-2) aggregating $10 or more to any other person during a calendar year before 1983 shall make an information return on Forms 1096 and 1099 for

(a) Exemption from withholding for exempt income. No withholding is required under section 1441(a) or 1442, and the regulations under those sections, on amounts paid to a foreign organization that is described in section 501(c) to the extent that the amounts are not income includable under section 512 in computing the organization's unrelated business taxable income. See, however,

leased by a partnership or S corporation in a manner described in such clause shall be treated as used or leased in such manner by each person who holds a direct or indirect interest in such partnership or S corporation. (B) Farm; farming purposesThe terms "farm" and "farming purposes" have the respective meanings given such terms under section 2032A(e

in this section. (b) Contents of statementThe statement shall be filed at such time and in such manner and form as the Secretary may by regulations prescribe. Such statement shall set forth that the corporation expects to have a net operating loss carryback, as provided in section 172(b), from the taxable year in which such statement is made, and shall

(a) In general. The provisions of this section apply solely for purposes of section 199 of the Internal Revenue Code (Code). All members of an expanded affiliated group (EAG) are treated as a single corporation for purposes of section 199. Notwithstanding the preceding sentence, except as otherwise provided in the Code and regulations (see, for example, sections 199(c)(7) and 267,

(a) In general. Any expense that is deductible under section 163 (including original issue discount) constitutes interest expense for purposes of this section, as well as for purposes of §§1.861-10T, 1.861-11T, 1.861-12T, and 1.861-13T. The term interest refers to the gross amount of interest expense incurred by a taxpayer in a

than an information return) for a previous taxable year, the taxpayer must follow such method in its returns under section 527, unless such method is changed inaccordance with the provisions of §1.166-1. A taxpayer who has not previously selected a method for treating bad debts may, in its first return under section 6012 (a) (6), exercise the option granted in

(a) In general. For purposes of taking into account only the income derived from the insurance of United States risks under §1.953-1, the term “controlled foreign corporation” means any foreign corporation of which more than 25 percent, but not more than 50 percent, of the total combined voting power of all classes of stock

Section 2502(d) provides that the donor shall pay the tax. If the donor dies before the tax is paid the amount of the tax is a debt due the United States from the decedent's estate and his executor or administrator is responsible for its payment out of the estate. (See §25.6151-1 for the time and place for paying the tax.) If there is no duly qualified executor or

(a) In general—(1) Permanent cessation of operations. Any person that is required under §40.6011(a)-1 to make returns and that permanently ceases all operations with respect to which liability for tax was incurred (or with respect to which tax had to be collected and paid over) must

26 FR 190, Jan. 11, 1961, as amended at 26 FR 7732, Aug. 18, 1961] {"origins":[{"level":"part","identifier":"785","label_level":"Part 785","hierarchy":{"title":"29","subtitle":"B","chapter":"V","subchapter":"B","part":"785"},"current

(1) Tax-exempt organizationThe term "tax-exempt organization" means any organization which— (A) is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), or (B) is

The Secretary shall furnish, without prepayment, to— (1) Postmaster GeneralThe Postmaster General a suitable quantity of adhesive stamps, coupons, tickets, or such other devices as may be prescribed by the Secretary pursuant to section 6302(b) or this chapter, to be distributed to, and kept on sale by