(a) In general. A deduction is allowed under section 2056 from the gross estate of a decedent for the value of any property interest which passes from the decedent to the decedent's surviving spouse if the interest is a deductible interest as defined in §20.2056(a)-2. With respect to

§ 165.505 Security Zone; Calvert Cliffs Nuclear Power Plant, Chesapeake Bay, Calvert County, Maryland. (a) Location. The following area is a security zone: All waters of the Chesapeake Bay, from surface to bottom, encompassed by lines connecting the following points, beginning at 38°26′06″ N, 076°26′18″ W, thence to 38°26′10″ N, 076°26′12″ W, thence to 38°26′21″ N, 076°26′28″ W, thence to 38°26′14″ N, 076°26′33″ W, thence to beginning

26 U.S.C. 9037 and 11 CFR part 9037 in an amount equal to the amount of each matchable campaign contribution received by the candidate, except that a candidate who has become ineligible under

which is located in a rural area. (2) Rural areaThe term "rural area" means any area which is— (A) outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or (B) determined by the Secretary of Agriculture, after consultation with the Secretary of

(a) Credit or refundCredit or refund of any tax imposed by this chapter or section 7652 shall be allowed or made (without interest) to the manufacturer, importer, or export warehouse proprietor, on proof satisfactory to the Secretary that the claimant manufacturer, importer, or export warehouse proprietor has paid the tax on tobacco

with the understanding that the debt instruments will be transferred to a single holder). (2) Exception if separate issue price established. Paragraph (c)(1) of this section does not apply to a debt instrument if— (i) The debt instrument is part of an issue a substantial portion of which is traded on an established market within the meaning of

(a) Overview. This section provides rules regarding the reporting requirements under section 1298(f) applicable to a United States person that is a shareholder (as defined in §1.1291-1(b)(7)) of a passive foreign investment company (PFIC). Paragraph (b) of this section provides the section 1298(f) annual reporting requirements

(a) Application of section. Section 401(a)(19) and this section apply to a plan to which section 411(a) applies. (See section 411(e) and §1.411(a)-2 for applicability of section 411). (b) Prohibited forfeitures—(1)

procedures set forth in §403.26(a)(2). The owner shall have such property returned to him upon giving a corporate surety bond pursuant to §403.28 in an amount equal to the appraised value of the property, to abide the final order, decree, or judgment of the court having cognizance of the case. The bond shall

. Any claim for refund of tax under this section shall be prepared on Form 2635 (5620.8), in duplicate, and shall include a statement that the tax imposed on tobacco products and cigarette papers and tubes by 26 U.S.C. 7652 or chapter 52, as applicable, has been paid in respect to the articles covered in the claim, and that the articles were lost, destroyed, or withdrawn from the market, within six

(49 U.S.C. 782, 18 U.S.C. 3615, 22 U.S.C. 1934, 26 U.S.C. 7608,

Whenever the appropriate TTB officer has reason to believe that any person who has an operating permit or an industrial use permit: (a) Has not in good faith complied with the provisions of 26 U.S.C. chapter 51 or enabling regulations; or (b) Has violated the conditions of such permit; or

See also section 414(h)(1). A designated Roth contribution, however, is not treated as an after-tax contribution for purposes of this section, §1.401(k)-2 through §1.401(k)-6 and

§1.401(l)-2 or 1.401(l)-3, respectively. For purposes of the general tests of §§1.401(a)(4)-2(c) and 1.401(a)(4)-3(c), permitted disparity may be taken into account only in accordance with the rules of this section. In general, this section allows permitted disparity to be arithmetically imputed with respect to employer-provided contributions or benefits by determining an adjusted allocation

Except as provided in §§1.274-2(a), 1.274-2(e), 1.274-2(f)(2)(iv)(F), and 1.274-5, §§1.274-1 through 1.274-7 apply to taxable years ending after December 31, 1962. [T.D. 9625, 78 FR 46504, Aug. 1, 2013]

The provisions of §§1.306-1 through 1.306-3 are applicable on or after June 22, 1954. The provisions of §1.306-3 relating to section 1022 are effective on and after January 19, 2017. [T.D. 9811, 82 FR 6237, Jan. 19, 2017

Except as provided by statute, the tax must be paid at the time prescribed in §40.6071(a)-1 for filing the return, and at the place prescribed in §40.6091-1 for filing the return. [T.D. 8968, 66 FR 41776, Aug. 9

Sections 48.4041-3 through 48.4041-17 do not apply to sales or uses of diesel fuel after December 31, 1993. For rules relating to the diesel fuel tax imposed by section 4041 after that date, see §48.4082-4. [T.D. 8659

For provisions relating to the requirement of returns of information regarding services performed by certain crewmen on fishing boats, see §1.6050A-1 of this chapter (Income Tax Regulations) and §301.6652-1 of this chapter (Regulations on Procedure and

Containers of distilled spirits brought into the United States from the Virgin Islands, having a capacity of not more than 1 gallon (3.785 liters), shall conform to the requirements of subpart P of this part. (Sec. 201, Pub. L. 85-859, 72 Stat. 1374 (26 U.S.C. 5301)) [T.D

Cigars shall, before withdrawal under this part, be put up by the customs warehouse proprietor in packages which shall bear the label or notice, tax classification, and mark, as required by this subpart. (Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723)) [T.D. ATF-40

(1) For suspension of running of statute of limitations when notice in respect of a deficiency is mailed to one corporation, see section 6503(a)(1). (2) For allocation of income and deductions of related trades or businesses, see

For the purpose of the tax imposed by section 2101, the value of the gross estate of every decedent nonresident not a citizen of the United States shall be that part of his gross estate (determined as provided in section 2031) which at the time of his death

(1) For rules of burden of proof in transferee proceedings, see section 6902(a). (2) For authority of Tax Court to prescribe rules by which a transferee of property of a taxpayer shall be entitled to examine books, records and other evidence, see

(a) In general. As provided in section 535(a) and §1.535-1, the accumulated earnings credit, provided by section 535(c), reduces taxable income in computing accumulated taxable income. In the case of a corporation, not a mere holding or investment company, the accumulated earnings credit is determined as provided in paragraph (b

(a) In general. This section prescribes the marginal costing rules authorized by section 994(b)(2). If under paragraph (c)(1) of this section a DISC is treated for its taxable year as seeking to establish or maintain a foreign market for sales of an item, product, or product line of export property (as defined in §1.993-3) from

number of the qualified opportunity fund, (2) whether the qualified opportunity fund is organized as a corporation or a partnership, (3) the value of the total assets held by the qualified opportunity fund as of each date described in section 1400Z–2(d)(1), (4) the value of all qualified opportunity

(b) Production—(1) In general. Except as provided in paragraph (b)(3) of this section, for purposes of this section and §§1.181-1, 1.181-2, 1.181-4, 1.181-5, and 1.181-6, the term production means any motion picture film or video tape (including digital video) production the

This section lists captions contained in §§1.336-1, 1.336-2, 1.336-3, 1.336-4, and 1.336-5. §1.336-1   General principles, nomenclature, and definitions for a