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

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

purposes. When it is intended to emphasize that income for trust accounting purposes (determined in accordance with the provisions set forth in §1.643(b)-1 is meant, the phrase “ordinary income” is used. (c) An item of income, deduction, or credit included in computing the taxable income and credits of a grantor or another person under section 671 is treated as if

cost to the United States, all rights-of-way for levee foundations and levees on the main stem of the Mississippi River between Cape Girardeau, Missouri, and the Head of Passes. No liability of any kind shall attach to or rest upon the United States for any damage from or by floods or flood waters at any place: Provided, however, That if in carrying out the purposes of

Docket: For access to background documents or comments received, call (202) 720-5046 to schedule a time to visit the FSIS Docket Room at 1400 Independence Avenue SW, Washington, DC 20250-3700. FOR FURTHER INFORMATION CONTACT:

(3) Coordination with section 1296: distributions and dispositions. If PFIC stock is marked to market under section 1296 for any taxable year, then, except as provided in §1.1296-1(i), section 1291 and the regulations thereunder shall not apply to any distribution with respect to section 1296 stock (as defined in

will not charge a search fee for requests by educational institutions, non-commercial scientific institutions, or representatives of the news media. A search fee will be charged for a commercial use requests. (i) Except for a commercial use request, we will not charge you for the first 100 pages of duplication and the first two hours of search. (j) If the Council fails to comply with the time limits in which to respond to a request

The payment period for a taxable year is the period beginning with the first day of such taxable year and ending with the fifteenth day of the ninth month following the close of such year. [T.D. 6643, 28 FR 3156, Nov. 26, 1963]

(a) The provisions of part 26, §§26.83 (c)(2) through (c)(6) do not apply to certifications for purposes of this part. Instead, in determining whether a firm is an eligible ACDBE, you must take the following steps: (1) Obtain the resumes or work histories of the principal owners of the firm and personally interview these individuals;

. (1) and added par. (2). Subsec. (j). Pub. L. 99–495, §3(c), added subsec. (j). 1968—Subsec. (d). Pub. L. 90–451 provided for maintenance of amortization reserves on and after effective date of new licenses. 1962—Subsecs. (b), (e), (i). Pub. L. 87–647 substituted "two thousand horsepower" for "one hundred horsepower". 1935—Subsec. (a). Act Aug. 26, 1935, §206, substituted "plan

account for the final taxable year of the shareholder. (c) Capital gains. (1) Capital gains of an electing small business corporation, other than those capital gains subject to tax under section 1378, do not result in an item of tax preference at the corporate level since, in applying the formula specified in sections 57(a)(9)(B) and

§1.988-2(e)(2)(ii)(B), §1.988-5, and in administrative pronouncements. See §1.861-9T(b), providing rules for the allocation of certain items of exchange gain or loss in the same manner as interest expense. (2) Exchange loss

§1.704-1(b)(2)(iii)(c)), paragraph (d) Example 9 of this section (relating to the election under section 754 to adjust basis in partnership property), and paragraph (d) Examples 10 and 11 of this section (relating to the basis in property distributed by a partnership under section 732). See also, for

operated on a “commercial” basis (as that term is used in this section) and which is operated solely for the purpose of conducting scientific research, the results of which are not intended to promote any particular product or industry. (7) News means information about current events or that would be of current interest to the public. Examples of news media entities include, but are not limited to, television or radio stations

lobbying expenditures). This is generally accomplished by treating the members of an affiliated group as a single organization for purposes of measuring both lobbying expenditures and permitted lobbying expenditures. The anti-abuse rule is implemented by this §56.4911-7 and §§56.4911-8 and 56.4911-9. This §56.4911-7 defines the term “affiliated group of organizations” and defines the taxable year of an

) (codified at 26 U.S.C. 7623(d)). TFA provides for employee protection from retaliation because the employee has engaged in protected activity pertaining to underpayment of tax or any conduct which the employee reasonably believes constitutes a violation of the internal revenue laws or any provision of Federal law relating to tax fraud.

§ 36.508 Effective date. (a) General. Except as otherwise provided in this section and in this part, this part shall become effective on January 26, 1992. (b) Civil actions. Except for any civil action brought for a

) Importation property distributed in a loss importation transaction, as defined in §1.362-3(c)(2) and (3) (except that “section 332 liquidation” is substituted for “section 362 transaction”), respectively; (ii) Property with respect to which gain or loss was recognized on the distribution; (iii) Property not described in paragraph (a

. 1073; and May 26, 1900, ch. 586 (1st proviso under "Ordnance Department"), 31 Stat. 216, as amended, relating to disposal of ordnance to "Homes for Disabled Volunteer Soldiers" by the Chief of Ordnance of the Army, became inoperative when the Homes were dissolved. Although section 402(e) of the Army Organization Act of 1950, ch. 383, 64 Stat. 273, amended the Act of May 26, 1900, it did not have the

(d) SBA determines that you assumed the risk (for example, by not maintaining flood insurance as required by an earlier SBA disaster loan when the current loss is also due to flood); (e) Your damaged property is a secondary home (although if you rented the property out before the disaster and the property would not constitute a “residence” under the provisions of Section 280A of the Internal Revenue Code (

Pursuant to section 7851(a)(1)(C), the regulations prescribed in §1.267(d)-1, to the extent that they relate to determination of gain resulting from the sale or other disposition of property after December 31, 1953, with respect to which property a loss was not allowable to the transferor by reason of section 267(a)(1) (or by reason of section 24(b) of the

","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/40/121\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e40 U.S.C. 121(c)\u003c/a\u003e.\n"],"source":[],"link":"/current/title-41/part-101-26","title":"Part 101-26"}]}

as part of the original document and does not appear in the Federal Register or the Code of Federal Regulations. [37 FR 18536, Sept. 13, 1972] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41

as part of the original document and does not appear in the Federal Register or the Code of Federal Regulations. [40 FR 31224, July 25, 1975] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41

is filed as part of the original document and does not appear in the Federal Register or the Code of Federal Regulations. [39 FR 20683, June 13, 1974] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy

part of the original document and does not appear in the Federal Register or the Code of Federal Regulations. [44 FR 24060, Apr. 24, 1979] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41