under section 2012, or corresponding provisions of prior laws, on account of gift tax, and for any credits allowed against such estate tax under this section on account of prior transfers where the transferor acquired property from a person who died within 10 years before the death of the decedent. (c) Limitation on credit

(as defined in section 898(b)) may adopt a 52-53-week taxable year if such year ends with reference to the taxpayer's required taxable year, or, if the one-month deferral election under section 898(c)(1)(B) is made, with reference to the month immediately preceding the required taxable year. See §1.1502-76(a)(1) for special rules regarding subsidiaries adopting 52-53-week taxable years.

(d) *  *  * (3) *  *  * (iii) Separate shares. *   *   *   *   * (v) Charitable remainder trusts. *   *   *   *   * (e) *  *  * (2) *  *  * (iii) Separate shares. (iv) Charitable remainder trusts.

(a) If a deficiency in personal holding company tax is asserted for any taxable year, and the corporation has paid any portion of such asserted deficiency, it is entitled to a credit or refund of such payment to the extent that such payment constitutes an overpayment as the result of a deduction for a deficiency dividend as provided in section 547 and §§1.547-1 through

§ 780.131 Operations which constitute one a “farmer.” Generally, an employer must undertake farming operations of such scope and significance as to constitute a distinct activity, for the purpose of yielding a farm product, in order to be regarded as a “farmer.” It does not necessarily follow, however, that any employer is a “farmer” simply because he

permanently marked on the container as provided in 27 CFR part 4. (6) Cross reference. For regulations requiring a health warning statement on the container of any alcoholic beverage containing not less than one-half of one percent alcohol by volume, see part 16 of this chapter. (b) The information shown on any label applied to bottled or packed wine is subject to the recordkeeping requirements of

§1.401(k)-4   SIMPLE 401(k) plan requirements. §1.401(k)-5   Special rules for mergers, acquisitions and similar events. [Reserved] §1.401(k)-6   Definitions. List of

(a) General ruleNot later than 1 year after December 22, 1987, the Secretary shall develop and disseminate vaccine information materials for distribution by health care providers to the legal representatives of any child or to any other individual receiving a vaccine set forth in the Vaccine Injury Table. Such materials shall be published in the Federal Register and may be revised. (b

taxesThe credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the applicable employment taxes for such calendar quarter (reduced by any credits allowed under section 3131) on the wages paid with respect to the employment of all employees of the employer. (3) Refundability of excess credit

(a) Identity. (1) The color additive synthetic iron oxide consists of any one or any combination of synthetically prepared iron oxides, including the hydrated forms. It is free from admixture with other substances. (2) Color additive mixtures for food use made with synthetic iron oxide may contain only those diluents that are suitable and that are listed in

(a) Establishment of solvency standards for provider-sponsored organizations (1) Establishment (A) In generalThe Secretary shall establish, on an expedited basis and using a negotiated rulemaking process under subchapter III of chapter 5 of title 5, standards described in

(a) General rule. The term taxable income from the property (computed without allowance for depletion), as used in section 613 and this part, means gross income from the property as defined in section 613(c) and §§1.613-3 and 1.613-4, less all allowable

§1.263A-1(b)(11) for an exception in the case of certain de minimis property provided to customers incident to the provision of services. (1) Produce—(i) In general. For purposes of section 263A, produce includes the following: construct, build, install, manufacture, develop, improve, create, raise, or grow.

crimes punishable for a term exceeding one year) is based on Congress's conclusion that individuals “convicted of serious crimes” can generally “be expected to misuse” firearms.[2] At the same time, the Gun Control Act includes a mechanism where a “person who is prohibited from possessing, shipping, transporting, or receiving firearms or

(a) GeneralThe Secretary may, at his discretion and under such regulations as he may prescribe, authorize a dealer (as defined in section 5121(c)) engaging in the business of supplying distilled spirits for industrial uses to package distilled spirits, on which the tax has been paid or determined, for such uses in containers of a

tax were one hundred percent of the tax determined by placing on an annualized basis the taxable income for the first 2-month period taking into account the number of months in the short taxable year, the exception described in §1.6655-2(a) applies and no addition to tax will be imposed for the installment due on April 15, 2009. (iii) (A) To determine whether the required installments

residential or nonresidential facility providing water for human consumption, that is not lead free (within the meaning of subsection (d)). (B) Leaded jointsSubparagraph (A) shall not apply to leaded joints necessary for the repair of cast iron pipes. (2) Public notice requirements (A) In generalEach owner or

(a) Approval of the Commissioner. A taxpayer that has adopted an annual accounting period (as defined in §1.441-1(b)(3)) as its taxable year generally must continue to use that annual accounting period in computing its taxable income and for making its Federal income tax returns. If the taxpayer wants to change its annual

consolidated taxable income computed without regard to the consolidated net operating loss deduction, consolidated section 247 deduction, the consolidated dividends received deduction, and any consolidated net capital loss carryback to the taxable year. Subdivision (ii) of this subparagraph shall not apply for any consolidated return year for which there is a consolidated net operating loss. (See

responsible for complying with all pertinent Federal and State laws. This description of agency personnel policies is consistent with the Federal requirements of 30 CFR 884.13(a)(4)(ii). Therefore, we are approving its inclusion. C. Purchasing and Procurement Systems [30 CFR 884.13(a)(4)(iii)] Kansas, in Part V.C of the Plan, stated that the purchasing and procurement systems used by the KDHE will be in accordance with Kansas Purchasing

(a) General ruleNot later than 1 year after December 22, 1987, the Secretary shall develop and disseminate vaccine information materials for distribution by health care providers to the legal representatives of any child or to any other individual receiving a vaccine set forth in the Vaccine Injury Table. Such materials shall be published in the Federal Register and may be revised. (b

recapping or retreading of a tire. (In the case of such deterioration, see section 6416(b)(2) and §48.6416(b)-2 to secure a refund or credit of the tax paid.) (c) Tires of the type used on highway vehicles. (1) The term “tires of the type used on highway vehicles”, for purposes of §§48.4071-1

(c) Grounds within the housing site must be free from debris, noxious plants (poison ivy, etc.) and uncontrolled weeds or brush. (d) The housing site must provide a space for recreation reasonably related to the size of the facility and the type of occupancy.

Specifications. Disodium EDTA-copper shall conform to the following specifications and shall be free from impurities other than those named to the extent that such impurities may be avoided by good manufacturing practice: Total copper, not less than 13.5 percent. Total (ethylene-dinitrilo) tetracetic acid, not less than 62.5 percent. Free copper, not

the first six days after a “time deposit” is opened. (See 12 CFR 204.2(c)(1)(i).) But the fact that a consumer makes a withdrawal as permitted by Regulation D does not disqualify the account from being a time account for purposes of this part. (v) Variable-rate account. 1. General. A certificate of deposit permitting one or more rate