(a) The taxes imposed by section 3101 of chapter 21, and by sections 3201 and 3211 of chapter 22 shall not be allowed as a deduction to the taxpayer in computing taxable income under subtitle A. (b) The tax deducted and

Prior Provisions A prior section 5352, act Aug. 16, 1954, ch. 736, 68A Stat. 663, consisted of provisions similar to those comprising this section

section 5552, act Aug. 16, 1954, ch. 736, 68A Stat. 680, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. For application to vinegar plants of

of the Attorney General. Editorial Notes Prior Provisions A prior section 5602, act

section 5611, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for using false weights and measures, prior to the general revision of this chapter by Pub. L. 85–859. See

be held to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes. Editorial Notes Amendments 2005—Pub. L. 109–59 renumbered

(a) Contributions to FundFor purposes of title 26, any contribution or gift to or for the use of the Fund shall be treated as a contribution or gift for exclusively public purposes to or for the use of an organization described in section 170(c)(1) of title 26. (b) Treatment of payments from Fund

for the taxable year, including the percentage limitations of section 170(b), no deduction is allowable under that section by reason of the sale or exchange of the property, section 1011(b) does not apply and the adjusted basis of the property is not required to be apportioned pursuant to paragraph (b) of this section. In such case the entire adjusted basis of the property is to be taken into account in determining gain from the sale or exchange, as provided in

Sections 1.66-1 through 1.66-4 are applicable on July 10, 2003. In addition, §1.66-4 applies to any request for relief filed prior to July 10, 2003, for which the Internal Revenue Service has not issued a preliminary determination as of July 10, 2003.

Section 1.1377-1 and 1.1377-2 apply to taxable years of an S corporation beginning after December 31, 1996, except that §1.1377-1(a)(2)(iii), and (c) Example 3 are applicable for taxable years beginning on and after May 14, 2002

The return of a corporation that is required to be filed on magnetic media under §301.6011-5 of this chapter must be filed in accordance with Internal Revenue Service revenue procedures, publications, forms, or instructions, including those posted electronically. (See

The return of an organization that is required to be filed on magnetic media under §301.6033-4 of this chapter must be filed in accordance with Internal Revenue Service revenue procedures, publications, forms, or instructions, including those posted electronically. (See

The provisions of paragraph (b) of §601.505, and of §§601.506 through 601.508 of this subpart, as applicable, shall be followed in offices of the Bureau of Alcohol, Tobacco, and Firearms. [34 FR 6433, Apr. 12, 1969, as

§1.83-3(a)) to such person and become substantially vested (as defined in §1.83-3(b)) in such person. In that case, the excess of— (i) The fair market value of such property (determined without regard to any lapse restriction, as defined in

contracts and which, if it were a domestic corporation engaged only in such business, would be taxable as an insurance company to which subchapter L of chapter 1 of the Code applies shall, subject to the special rules of paragraph (c) of this section, be determined by treating such corporation as a domestic corporation taxable under subchapter L of chapter 1 of the Code and by applying the principles of

distributions of section 965(a) previously taxed earnings and profits or section 965(b) previously taxed earnings and profits, foreign income taxes allocated to an entity under §1.901-2(f)(4), and a distributive share of foreign income taxes paid or accrued by a partnership. (ii) Foreign income taxes deemed paid under section 960(a)(3

(c)(1) and this section has no effect for any taxable year beginning after December 31, 1966. For the definition of “open taxable year” see section 981(e)(2) and paragraph (a) of §1.981-3. If the citizen and his nonresident alien spouse have different taxable years, see paragraph (c) of §1.981-3. If

This section lists the captions contained in §§1.1503(d)-1 through 1.1503(d)-8. §1.1503(d)-1   Definitions and special rules for filings under

“excess aggregate contribution” has the meaning set forth in §1.401(m)-5 of this chapter. For purposes of determining excess aggregate contributions under an annuity contract described in section 403(b), the contract is treated as a plan described in section 401(a). (2) Excess contributions. The term “excess contributions

(a) Scope. This section provides additional rules for members of a limited affiliated group of organizations, as defined in paragraph (b) of this section (relating generally to organizations that are affiliated solely by reason of provisions of their governing instruments that extend control solely with respect to national legislation). Except as otherwise provided in this section,

(a) General ruleFor purposes of this title— (1) except as provided in subsection (b), no summons may be issued under this title, and the Secretary may not begin any action under section 7604 to enforce any summons to produce or analyze any tax-related computer software source code; and

://www.archives.gov/federal__register/code__of__federal__regulations/ibr__locations.html. (1) Code of Maryland Regulations, Title 26, Subtitle 08, Chapter 07 promulgated and effective as of March 1, 1989; (2) Code of Maryland Regulations, Title 26, Subtitle 08, Chapter 01, promulgated and effective as of March 1, 1989; (3) Code of Maryland Regulations, Title 26, Subtitle 08, Chapter 02, promulgated and

§1.66-2. (2) The Secretary denies a spouse the Federal income tax benefits resulting from community property law under §1.66-3, because that spouse acted as if solely entitled to the income and failed to notify his or her spouse of the nature and amount of the income prior to the due date

Returns. For requirements of filing annual returns with respect to unrelated business taxable income by organizations subject to the tax on such income, see section 6012, paragraph (e) of §1.6012-2, and paragraph (a)(5) of §1.6012-3. (c)

(a) The allowance for depletion under section 611 shall be computed in accordance with section 613 with respect to: (1) Regulated natural gas (as defined in paragraph (c) of §1.613A-7), (2) Natural gas sold under a fixed contract (as defined in paragraph (d) of

. 133), and shall be determined in accordance with paragraphs (a) and (b) of §1.818-3, except as provided by paragraph (b) of this section. (b) Modifications. (1) Paragraph (b) of §1.818-3 shall

This section lists captions contained in §§1.863-1, 1.863-2, and 1.863-3. §1.863-1 Allocation of gross income under section 863(a). (a) In general.

This section lists the headings for §§1.904(g)-1 through 1.904(g)-3. §1.904(g)-1   Overall domestic loss and the overall domestic loss account

In order to facilitate the use of §§1.1504-1 through 1.1504-4, this section lists the captions contained in §§1.1504-1 through 1.1504-4.

that was entered into in connection with FA's acquisition of the DT stock, Individual A sells 25 shares of FA stock to B, an unrelated person, in exchange for cash. For federal income tax purposes, the form of the steps of the transaction is respected.(ii) Analysis. Under §1.7874-2(f)(1), the 100 shares of FA stock received by Individual A are stock of a