the decedent appointed, qualified, and acting within the United States. (c) Cross referenceFor discharge of executor from personal liability for taxes imposed under chapter 11, see section 2204.

(a) General ruleFor purposes of this chapter, if— (1) there is a generation-skipping transfer of any property, and (2) immediately after such transfer such property is held in trust, for purposes of applying this chapter (other than

(a) In generalEach group health plan shall submit to the Secretary, jointly with the Secretary of Labor and the Secretary of Health and Human Services— (1) not later than the date that is 90 days after the last day of the first calendar year beginning on or after the date on which a final rule is promulgated pursuant to the rulemaking described in

resources and income are insufficient to obtain qualified counsel. State postconviction proceedings means collateral proceedings in State court, regardless of whether the State conducts such proceedings after or concurrently with direct State review. {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"28

31 U.S.C. 66b; section 613 of the Act of September 4, 1961, 75 Stat. 443; Executive Order No. 10488, 18 FR 5699, 3 CFR 1949-1953 Comp.; and Executive Order No. 10900, 26 FR 143, the following

(2) Qualified stated interest allocable to an accrual period. See §1.446-2(b) to determine the accrual period to which qualified stated interest is allocable and to determine the accrual of qualified stated interest within an accrual period. (3) Bond premium allocable to an accrual period

the gross income of the owners under section 103(a). The regulations in §§1.148-1 through 1.148-11 apply in a manner consistent with these purposes. (b) Scope. Sections 1.148-1 through 1.148-11 apply generally for purposes of the

Secretary shall refund the amount so deposited (and shall pay interest at the overpayment rate under section 6621), and shall release such bond, to the extent that the Secretary determines that— (i) the unsatisfied liability giving rise to the lien can be satisfied from a source other than such property; or (ii) the value of the

viewing by the public, including any personally identifiable or confidential business information that is included in a comment. We post all comments received before the close of the comment period as soon as possible after they have been received at http://www.regulations.gov. Follow the search instructions on that website to view public comments. The IRF PPS Addenda along with other supporting documents and tables referenced in this final rule

(a) Amount of credit (1) In generalFor purposes of section 38, the clean fuel production credit for any taxable year is an amount equal to the product of— (A) the applicable amount per gallon (or gallon equivalent) with respect to any transportation

considerations (A) Financial disclosureDuring the entire period that an individual appointed under subparagraph (A) or (D) of paragraph (1) is a member of the Oversight Board, such individual shall be treated as serving as an officer or employee referred to in section 13103(f) of title 5, United States Code, for purposes of subchapter I of chapter 131

) prohibits a conflict of interest with the responsibilities of an officer, employee, or agent of an institution with respect to such loans; and (ii) at a minimum, includes the provisions described in subsection (e); (B) publish such code of conduct prominently on the institution's website; and (C) administer and enforce such code by, at a minimum, requiring that all of the institution's

lesser amount established by agreement with the Internal Revenue Service). Section 1445(e) provides special rules requiring withholding on distributions and certain other transactions by corporations, partnerships, trusts, and estates. This §1.1445-1 provides general rules concerning the withholding requirement of sections 1445(a), as well as definitions applicable under both section 1445(a) and 1445(e).

For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and §1.817A-1(a)(1)), see §1.817A-1. [T.D. 9058, 68 FR 24350, May 7, 2003]

For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and §1.817A-1(a)(1)), see §1.817A-1. [T.D. 9058, 68 FR 24350, May 7, 2003]

For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and §1.817A-1(a)(1)), see §1.817A-1. [T.D. 9058, 68 FR 24350, May 7, 2003]

For further rules applicable to consolidated groups, see §1.1502-78. For further rules applicable to consolidated groups that include insolvent financial institutions, see §301.6402-7 of this chapter. [T.D. 8446, 57 FR

Anyone who fails to comply with the provisions of this part becomes liable to the civil and criminal penalties, and forfeitures, provided by law. (72 Stat. 1425, 1426; 26 U.S.C. 5761, 5762, 5763) [26 FR 8190, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]

(a) Requesting relief. To elect the application of §1.6015-2 or 1.6015-3, or to request equitable relief under §1.6015-4, a requesting spouse must file Form 8857, “Request for Innocent Spouse Relief” (or other specified form

(a) Requirement. A person required to make an information return under section 6042(a)(1) and §1.6042-2 must furnish a statement to each recipient whose identifying number is required to be shown on the related information return for dividend payments. (b) Form and

(a) General ruleFor purposes of section 412, the term "accumulated funding deficiency" for a CSEC plan means the excess of the total charges to the funding standard account for all plan years (beginning with the first plan year to which section

(a) If, on the final termination of an estate or trust, a net operating loss carryover under section 172 or a capital loss carryover under section 1212 would be allowable to the estate or trust in a taxable year subsequent to the taxable year of termination but for the termination, the carryover or carryovers are allowed under section 642(h)(1) to the beneficiaries succeeding to the property of the estate or trust. See

wager is $600 or more and if the proceeds are at least 300 times as large as the amount wagered. See §1.6041-10 of this chapter to determine whether a winning from bingo, keno, or slot machines is a reportable gambling winning and thus subject to withholding under section 3406. The amount of a reportable gambling winning is— (i) The amount paid with respect to the

return periods and pay their taxes on a semimonthly basis as provided in paragraph (e) of this section. (b) Annual return period. Subject to paragraph (d) of this section, a taxpayer who reasonably expects to be liable for not more than $1,000 in taxes with respect to distilled spirits imposed by 26 U.S.C. 5001 and 7652 for the current

paragraph (a). (2) Certain financial transactions. Section 6050I of title 26 of the United States Code requires clerks to report information about financial transactions to the IRS, and 31 U.S.C. 5331 require clerks to report the same

corporation. Any reduction under section 907(a) of the foreign income taxes deemed paid with respect to combined foreign oil and gas income does not affect the amount treated as a section 78 dividend. See §1.907(a)-1(e)(3). Similarly, any reduction under section 901(e) of the foreign income taxes deemed paid with respect to foreign mineral income does not affect the amount treated as a section 78

(4) Debt-for-debt exchange—(i) Rule. A debt instrument issued in a debt-for-debt exchange, including a deemed exchange under §1.1001-3, will not be treated as the subject of a recent sales transaction for purposes of section 1274(b)(3)(B)(ii)(I) even if the debt instrument exchanged for the newly issued

Example. Use of SRLY registers with net gains and net losses under section 1231. (i) In Year 1, T sustains a $20 net capital loss. At the beginning of Year 2, T becomes a member of the P group. T's capital loss carryover from Year 1 is subject to SRLY limits under §1.1502-22(c). The members of the P group