The Secretary of the Army is authorized to make such rules and regulations for the navigation of Ambrose Channel as he may deem necessary or expedient to insure its safe use in all kinds of weather, night and day, for all vessels under control and running under their own power, and to this end he may, in his discretion, forbid its use to tows of every description and to sailing vessels.

to the allegation that earnings and profits have been permitted to accumulate beyond the reasonable needs of the business, see section 534 and §§1.534-2 through 1.534-4. For a definition of a holding or investment company, see paragraph (c) of this section. For determination of the reasonable needs of the business, see section 537 and

(a) General. As provided by 26 U.S.C. 5812 and 26 U.S.C. 5822, an application to make or transfer a firearm shall be denied if the making, transfer, receipt, or possession of the firearm would place the maker or transferee in violation of

§ 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

§ 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

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

§1.522-2. For the purpose of any law which refers to organizations exempt from income taxes such an association shall, however, be considered as an organization exempt under section 501. Thus, the provisions of section 243, providing a credit for dividends received from a domestic corporation subject to taxation, are not applicable to dividends received from a cooperative association subject to section

In addition the Superintendent of Documents shall, at the beginning of the first session of each Congress, supply to each Senator and Representative in such Congress, who may in writing apply for the same, one copy each of the Code of Laws of the United States, the Code of Laws relating to the District of Columbia, and the latest supplement to each code: Provided, That such applicant shall certify in his written application for the same that

determined, in whole or in part, by reference to the predecessor's basis in that property. (2) Modification of section 1374 treatment—(i) Net recognized built-in gain for REITs—(A) Prelimitation amount. The prelimitation amount determined as provided in

account for a taxable year in computing the amount of the passive activity loss for such year. (b) Definition of passive activity loss—(1) In general. In the case of a taxpayer other than a closely held corporation (within the meaning of §1.469-1T(g)(2)(ii)), the passive activity loss for the

79 FR 8859, Feb. 14, 2014. § 353.40 Special provisions for payment. (a) Owner's signature not required. A bond may be paid by a paying agent or a designated Federal Reserve Bank without the

Control program and the associated funding under section 1443(b) of the Act and primary enforcement responsibility for the Underground Injection Control Program under sections 1422 and/or 1425 of the Act. [53 FR 37412, Sept. 26, 1988, as amended at 59 FR 64345, Dec. 14, 1994]

As prescribed in 16.506(g), insert the following provision: Multiple Awards for Advisory and Assistance Services (OCT 1995) The Government intends to award multiple contracts for the same or similar advisory and assistance services to two or more

expected to be made). Moreover, once a principal payment reduces a no-inclusion with respect to a specified payment, it is not again taken into account for purposes of applying this paragraph (a)(4) to another specified payment. See §1.267A-6(c)(1)(vi) for an example illustrating the application of this paragraph (a)(4). (5) Deemed

1 of this title, or (2) the date of a finding under the Antidumping Act, 1921. (b) RateThe rate of interest payable under subsection (a) for any period of time is the rate of interest established under section 6621 of title 26 for such period.

(a) Every person bringing liquors or articles under this part into the United States from the Virgin Islands, except tourists, shall obtain a certificate in the English language from the manufacturer for each shipment showing the following information: (1) The name and address of the consignee. (2) The kind and brand name. (3) The quantity thereof as follows—

§ 101-26.602-1 Procurement of lubricating oils, greases, and gear lubricants. (a) The Defense Fuel Supply Center will make annual procurements of lubricating oils, greases, and gear lubricants for ground type (nonaircraft) equipment and of aircraft engine oils on an

volume of which consists of alcohol, as defined in section 4081(c) and §48.4081-2(a)(4) of the regulations as modified by the following sentence. For purposes of section 4041(b)(2) and this section, the alcohol contained in a qualified methanol or ethanol fuel may be produced from coal. The actual gallonage of each component of the mixture (without adjustment for temperature) shall be used in

50039, Aug. 30, 2007. § 120.351 Definitions. All terms specific to ESOPs have the same definition for purposes of this section as in the Internal Revenue Service (IRS) Code (title 26 of the United States Code) or regulations (26 CFR

(a) If the executor of an estate elects under section 6163(a) to postpone the time for payment of any portion of the Federal estate tax attributable to a reversionary or remainder interest in property, credit is allowed under sections 2011 and 2014 against that portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the reversionary or remainder interest if the State death taxes or foreign death taxes are paid and if credit

Special extension of time for making an election. If, pursuant to paragraph (b)(1) of this section, the due date for filing Form 8716 is prior to July 26, 1988, such date is extended to July 26, 1988. The provisions of this paragraph (b)(2) may be illustrated by the following examples. Example 1. B, a partnership that historically used a June

(A) Except as otherwise provided under this subsection, the priority of the lien shall be determined in the same manner as under section 6323 of title 26. That section shall be applied for such purposes— (i) by substituting "lien imposed by section 424(b)(2)

Forfeited, condemned, or abandoned cigarette papers or tubes in the custody of a Federal, State, or local officer upon which the Federal tax has not been paid shall not be sold or caused to be sold for consumption in the United States if, in the opinion of the officer, the sale of such papers and tubes will not bring a price equal to the tax due and payable, and the expenses incident to the sale. Where the cigarette papers or tubes are not sold the officer may

provide the inmate a copy of the visiting guidelines and with directions for transportation to and from the institution. The inmate is responsible for notifying the visitor of the approval or disapproval to visit and is expected to provide the approved visitors with a copy of the visiting guidelines and directions for transportation to and from the institution. The visiting guidelines shall include specific directions for reaching the institution and shall cite

under the preceding sentence, the interest of the transferor's spouse (the successor holder) must be an interest that meets the requirements of a qualified annuity interest in accordance with §25.2702-3(b) and (d), or a qualified unitrust interest in accordance with §25.2702-3(c) and (d), but for

§25.207, corporations or associations may not produce beer, without payment of tax, for personal or family use. (Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053))

subsequently recoups those costs. (b) Compliance with the registration and other requirements of this part is not required if money is collected in advance from members for the purchase of liquors, or if money is advanced for the purchase of liquors pursuant to an agreement with the members for reimbursement. (26 U.S.C. 5122)

officer or employee of the Office of the Chief Counsel for the Service for a purpose involving tax administration (as defined in section 6103(b)(4)) pursuant to the authority of section 6103 (or any order of the President under section 6103 or rules and regulations thereunder prescribed by the Secretary or his delegate and approved by the President) before amendment of such section by section 1202 of the Tax Reform Act of 1976 (Pub. L. 94-455, 90 Stat. 1667) may be disclosed by, or on behalf of, such