of this subchapter, the term "applicable educational institution" means an eligible educational institution (as defined in section 25A(f)(2))— (1) which had at least 3,000 tuition-paying students during the preceding taxable year, (2) more than 50 percent of the tuition-paying students of which are located in the United States,

taxable year of the taxpayer begins and is not the dependent of another taxpayer for such calendar year; and one exemption for each dependent whose gross income for the calendar year in which the taxable year of the taxpayer begins is less than the applicable amount determined pursuant to §1.151-2. No exemption is allowed for any dependent who has made a joint return with his spouse for the taxable year

§§63.1586(b) or (c)), you must comply with the most stringent requirement1 Upon initial startup through October 26, 2020.     (ii) New source requirements in §§63.1586(b) or (c

[26 FR 10054, Oct. 26, 1961, as amended at 29 FR 11497, Aug. 11, 1964] {"origins":[{"level":"part","identifier":"281","label_level":"Part 281","hierarchy":{"title":"31","subtitle":"B

(a) Application. The definitions set forth in this section apply to §§1.501(r)-2 through 1.501(r)-7. (b) Definitions—(1) Amounts generally billed (

(a) If contributions are paid by an employer to or under a pension trust or annuity plan for employees and the general conditions and limitations applicable to deductions for such contributions are satisfied (see §1.404(a)-1), the contributions are deductible under section 404(a) (1) or (2) if the further conditions provided therein are also satisfied. As used

States exists under 26 U.S.C. 7425(d) even though a consent to the sale has been made under 26 U.S.C. 7425(c)(2) and §70.205(b) of this part. For purposes of this section, the term “nonjudicial sale

Where only a portion of property is debt-financed property, proper allocation of the basis, indebtedness, income, and deductions with respect to such property must be made to determine the amount of income or gain derived from such property which is to be treated as unrelated debt-financed income. See examples 2 and 3 of paragraph (b)(1)(iii) of §1.514(b)-1 and

The tax shown on any return which is imposed by Chapter 44 shall, without notice or assessment and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see

In order to constitute a reasonable attempt to notify the debtor, OPM must have used a mailing address for the debtor obtained from the IRS pursuant to 26 U.S.C. 6103(m)(2) within a period of 1 year preceding the attempt to notify the debtor, unless OPM received clear and concise notification from the debtor that notices from the agency are to be sent to an address different from the

Before liquors or articles of Puerto Rican manufacture may be shipped to the United States, an insular permit, TTB Form 5110.51 (for distilled spirits) or TTB Form 5100.21 (for wine or beer), to compute the taxes imposed by 26 U.S.C. 7652(a), and to withdraw the products from the bonded establishment where they may be deposited, must be obtained from the Secretary, and

The regulations of this part apply to certifications by the Administrator of water or air pollution control facilities for purposes of section 169 of the Internal Revenue Code of 1954, as amended, 26 U.S.C. 169, as to which the amortization period began after December 31, 1975. Certification of air or water pollution control facilities as to which the amortization period

Every bank (as defined in section 581) maintaining a common trust fund shall make a return for each taxable year, stating specifically, with respect to such fund, the items of gross income and the deductions allowed by subtitle A, and shall include in the return the names and addresses of the participants who would be entitled to share in the taxable

(a) General rule. For the first taxable year ending after May 18, 1999, a taxpayer may change to the constant rental accrual method, as described in §1.467-3, for all of its section 467 rental agreements described in paragraph (b) of this section. A change to the constant rental accrual method is a change in method of accounting

year in respect of which a distribution is made under section 563(b) and §1.563-2 is a personal holding company under the law applicable to such taxable year, section 316(b)(2) provides that the term dividend means (in addition to the general rule under section 316(a)) any distribution to the extent of the corporation's undistributed personal holding company income (determined under section 545

(a) Adoption of election. The adoption of, or the election to use, a functional currency shall be treated as a method of accounting. The functional currency shall be used for the year of adoption (or election) and for all subsequent taxable years unless permission to change is granted, or considered to be granted under §1.985-2 or

(a) This section provides a temporary regulation that, if and when adopted as a final regulation will add a new paragraph (d)(6) to §1.1445-2. Paragraph (b) of this section would then appear as paragraph (d)(6) of §1.1445-2. (b)

(a) General. For rules relating to permission to submit the information required by Form 1099 or W-2 on magnetic tape or other media, see §1.9101-1. See also paragraph (b)(2) of §31.6011(a)-7 of this chapter (Employment

This section lists captions that appear in §§1.7701(l)-1 and 1.7701(l)-3: §1.7701(l)-1   Conduit financing arrangements.

For purposes of computing straight line recovery of intangibles through cost depletion, both depletable and depreciable intangible drilling and development costs for the taxable year are taken into account. They are treated as if capitalized, added to basis, and recovered under §1.611-2(a). Costs paid or incurred in other taxable years are not taken into account.

window transactions). See §31.6051-4 for the requirement to furnish a statement to the payee if tax is withheld under section 3406. (2) Special rule for tax-exempt interest. When an issuer is required to make an information return under

(a) Exempt sales. Credits or payments are allowable only for gasoline that was sold by the producer or importer in a transaction that was subject to tax under section 4081. No credit or payment shall be allowed or made under §48.6420-1 with respect to gasoline which was exempt from the tax imposed by section 4081. For example, a

(a) In general. Except as otherwise provided under subchapter C of chapter 63 of the Internal Revenue Code (subchapter C of chapter 63) and the regulations in this part, any adjustment to a partnership-related item (as defined in §301.6241-1(a)(6)(ii)) is determined, any tax imposed by chapter 1 of the Internal Revenue Code

) The incoming successor proprietors must— (i) File and obtain a permit on form TTB F 5110.74, Application and Permit for an Alcohol Fuel Producer Under 26 U.S.C. 5181; and (ii) File the required bond, if any. (b) Fiduciary responsibilities. A successor to the

officer may require the filing of a new or an amended application in any instance where the currently approved application is inadequate or incorrect in any respect. (August 16, 1954, Ch. 736, 68A Stat. 749, as amended (26 U.S.C. 6065); sec. 201, Pub. L. 85-859, 72 Stat. 1379, as amended, 1392, as amended (

wine or where the variation results from the use of methods or equipment determined by the appropriate TTB officer to be not in accordance with good commercial practice. (c) Penalties. Penalties are provided in 26 U.S.C. 5662 for any person who, whether by manner of packaging or advertising or by any other form of representation

forwarding means depositing in the U.S. mail, properly addressed in accordance with the instructions on the form. (Act of Aug. 16, 1954, 68A Stat. 777, as amended (26 U.S.C. 6311); sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5061))

19 U.S.C. 81c); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066)) [T.D. ATF-51, 43 FR 24244, June 2