This section lists the major captions contained in §§301.6104(d)-1 through 301.6104(d)-3 as follows: §301.6104(d)-1   Public inspection and

(2) By adding an amount equal to the amount of the taxpayer's net State income tax deduction, as defined in paragraph (a) of §301.6362-4, for the taxable year; (3) By adding an amount equal to the amount of the taxpayer's net tax-exempt income, as defined in paragraph (b) of

(b) Redemption of real estate after sale (1) PeriodThe owners of any real property sold as provided in section 6335, their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such

indemnity reinsurance. (2) Decreases in certain reservesEach net decrease in reserves which is required by section 807(a) to be taken into account under this paragraph. (3) Other amountsAll amounts not includible under paragraph (1) or (2) which under this subtitle are includible in gross income.

" includes deposits of waste or residue, the extraction of ores or minerals from which is treated as mining under section 613(c). In any case in which it is ascertained as a result of operations or of development work that the recoverable units are greater or less than the prior estimate thereof, then such prior estimate (but not the basis for depletion) shall be revised and the allowance under this section

(a) Examinations and auditsAfter each matching payment period, the Commission shall conduct a thorough examination and audit of the qualified campaign expenses of every candidate and his authorized committees who received payments under section 9037. (b) Repayments

(a) In generalIf any officer or employee of the Internal Revenue Service knowingly, or by reason of negligence, fails to release a lien under section 6325 on property of the taxpayer, such taxpayer may bring a civil action for damages against the United States in a district court of the United States.

Prior Provisions A prior section 5000B, added Pub. L. 111–148, title IX, §9017(a), Mar. 23, 2010, 124 Stat. 872

described in subparagraph (A), (B), (C), (D), (E), or (F) of section 6049(b)(4). Editorial Notes Amendments 1996

rule. Section 1033(a)(3) and §1.1033(a)-2 provide rules for involuntary conversions of property into money or dissimilar property where the disposition of the converted property occurs after December 31, 1950. In such a case, the gain on the conversion, if any, shall be recognized, at the election of the taxpayer, only to the extent that the amount realized on the conversion exceeds

purposes of section 482, see §1.993-1(l) for rules for determining whether income is income of a DISC to which the intercompany pricing rules authorized by section 994 apply. (b) Gross receipts test. In order for a corporation described in paragraph (a)(1) of this section to be a DISC for a taxable year, 95 percent or more of its

(a) Issuance. The Administrator, with the approval of the Secretary, shall prescribe all needful rules and regulations for the enforcement of provisions of 26 U.S.C. enforced and administered by the Bureau (except where this authority is expressly given by 26 U.S.C. to any other person other than an officer or employee of the Treasury Department), including all rules and regulations as may be necessary by reason of any

26 FR 7732, Aug. 18, 1961] {"origins":[{"level":"part","identifier":"785","label_level":"Part 785","hierarchy":{"title":"29","subtitle":"B","chapter":"V","subchapter":"B","part":"785"},"current":false,"authority":["52 Stat. 1060; \u003ca href=\"https://www.govinfo.gov/link/uscode/29/201\" class=\"usc external\" target=\"_blank\" rel=\"noopener

41 FR 34633, Aug. 16, 1976] {"origins":[{"level":"part","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

43 FR 22210, May 24, 1978] {"origins":[{"level":"part","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

plumbing. High rate discharge (HRD) systems using agents such as bromotrifluoromethane, dibrodifluoromethane and chlorobromomethane (CB), may also meet the requirements of paragraph (a). 26. Fire-extinguishing agents, Extinguishing agent container pressure relief, Extinguishing agent container compartment temperatures, and Fire-extinguishing system materials. No change from the requirements of

the acquiring corporation (or, in the case of a consolidation, the transferor corporations) shall be combined for all applicable years. Thus, for example, in applying §1.585-2(c)(1)(i) for the first taxable year ending after the distribution or transfer, the total bad debts sustained during the 5 preceding taxable years are the sum of the bad debts sustained by the acquiring corporation for the 5

Tax treaties. The rates of tax to be withheld in accordance with this paragraph shall be reduced as may be provided by treaty with any country. See section 894 and §1.1441-6 relating to income subject to a reduced rate of, or an exemption from, income tax pursuant to an income tax convention. (b) Date of issue. The

section 420 of title 26 (as in effect on July 31, 2015) shall have the same meaning as when used in such section. (f) Defined benefit plan funding notices (1) In generalThe administrator of a defined benefit plan to which subchapter III applies shall for each plan year provide a plan funding notice to the Pension Benefit Guaranty Corporation, to each plan participant and beneficiary, to

electing public charity making the communication within the meaning of §56.4911-5. See §56.4911-5 for separate rules on communications sent only or primarily to members. Nothing in this paragraph (a) shall change any allocation required by

(a) Mutual savings institutions. In the case of an organization to which section 593 applies (that is, a mutual savings bank, a cooperative bank, or a domestic building and loan association)— (1) The qualified investment with respect to each section 38 property shall be 50 percent of the amount otherwise determined under

” heading of the SUPPLEMENTARY INFORMATION section of this document. A public hearing will be held either virtually or in in person in the Washington, DC metro area. The EPA will announce further details on the public hearing on EPA's CCR website (https://www.epa.gov/​coalash). The hearing will convene at 9:00 a.m. (local time) and conclude at 6:00 p.m. (local time). If necessary, the hearing may go later to

Prior Provisions The original rules for the prevention of collisions on the water were contained in R.S. §4233, which consisted of 26 rules,

self-certified to be a QOF after May 1, 2019. The consolidated group must make the election under this paragraph (b)(2) with regard to the first taxable year during which the subsidiary QOF C corporation otherwise meets the section 1504 affiliation requirements (without regard to paragraph (b)(1) of this section). See §1.1502-14Z(f)(3) for an election available with regard to a subsidiary QOF C

section 7425(b). Section 301.7425-2 contains rules with respect to the nonjudicial sales described in section 7425(b). Paragraph (a) of §301.7425-3 contains rules with respect to the notice of sale provisions of section 7425(c)(1). Paragraph (b) of

assets of retirement, pension, profit sharing, stock bonus or similar trusts which are exempt from Federal income taxation under the Internal Revenue Code (26 U.S.C.). (d) Completion of the transaction means: (1) For purchase transactions, the time when the customer pays the FDIC-supervised institution any part of the purchase price (or the time when the FDIC-supervised institution makes the book

than $1,000 in taxes with respect to beer imposed by 26 U.S.C. 5051 and 7652 in the current calendar year, and that was liable for not more than $1,000 in such taxes in the preceding calendar year, may choose to use an annual return period. However, the taxpayer may not use the annual return period procedure for any portion of the calendar year following the first date on which the aggregate amount of

such sale. (b) DefinitionsFor purposes of this section— (1) Eligible personThe term "eligible person" means— (A) an officer or employee of the executive branch, or a judicial officer, of the Federal Government, but does not mean a special Government employee as defined in