account, the sequence in which such certifications are received. See 26 CFR 702.9037-2(c) regarding partial payments to candidates in the case of a shortfall in the matching payment account. [56 FR 34134, July 25, 1991]

45 FR 27764, Apr. 24, 1980] {"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

33 FR 14959, Oct. 5, 1968] {"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

{"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 noreferrer\"\u003e40 U.S.C. 121(c)\u003c/a\u003e.\n"],"source":[],"link":"/current/title-41/part-101-26","title":"Part

§1.263A-1   Uniform Capitalization of Costs. (a) Introduction. (1) In general. (2) Effective dates. (3) General scope. (i) Property to which section 263A applies. (ii) Property produced. (iii) Property acquired for resale. (iv) Inventories valued at market. (v) Property produced in a farming business. (vi) Creative property. (vii) Property produced or

Quarterly, HQDA will publish the names of agents and companies whose solicitation privileges have been suspended throughout the Department of the Army. If no change has occurred in the latest quarter, no list will be published.

each Operating Administration. Components—see the definition of Department in this section. Concurrence means that the approval of the individual being consulted is required in order for the subject action to be taken. Confidential commercial information means trade secrets and

under a collective bargaining agreement for which there was a permanent cessation of the obligation to contribute before September 26, 1980, or (2) to work performed at a facility at which all covered operations permanently ceased before September 26, 1980, or for which there was a permanent cessation of the obligation to contribute before that date, shall not be taken into account. (b) A plan may, in

apply to the church plan. By reason of section 1017(b) of the Act section 410(d) does not apply to a plan in existence on January 1, 1974, for plan years beginning before December 31, 1975. Section 1017(d) of the Act permits a plan administrator to elect to have certain provisions of the Code (including section 410(d)) apply to a plan before the otherwise applicable effective dates of such provisions. See

number). SUPPLEMENTARY INFORMATION: Background This document contains amendments to the Income Tax Regulations (26 CFR part 1) under section 165(i) of the Internal Revenue Code regarding the election to deduct a loss attributable to a federally declared disaster for the taxable year prior to the year in which the disaster occurred. On October

§53.4958-3(c)(3)). Under the initial contract, T agrees to pay S an annual salary of $200,000, payable in monthly installments. The contract provides that, beginning in 2003, S's annual salary will be adjusted by the increase in the Consumer Price Index (CPI) for the prior year. Section 4958 does not apply because S's compensation under the contract is a fixed payment pursuant to an initial contract

section, LLC means an organization— (i) Formed under a law that allows the limitation of the liability of all members for the organization's debts and other obligations within the meaning of §301.7701-3(b)(2)(ii); and (ii) Classified as a partnership for Federal tax purposes.

Department directly. (b) The Office of Airline Information will provide assistance to any State agency interested in participating in this exemption program. [ER-1399, 50 FR 21, Jan. 2, 1985, as amended by Doc. No. 47939, 57 FR 40104, Sept. 2, 1992; 60 FR 66726, Dec. 26, 1995]

(a) In general. Section 818(e) prescribes the rules to be followed in recomputing the taxes of a life insurance company for the taxable year 1957 in cases where the method of accounting required to be used in computing the company's taxes for 1958 under section 818(a) and paragraph (a) of §1.818-2 is different from the method used

§1.482-1(a)(1), by the same person or persons shall be considered one charitable organization for purposes of this limitation. (10) Loans made to or from a foreign person that meet the requirements of paragraph (c)(2) of this section; (11) Loans made by a private foundation or other organization described in section 170(c), the primary purpose of which is to accomplish one or more of the purposes described

(a) Notification to Secretary of Labor; opportunity to comment on imposition of tax under section 4975 of title 26; waiver; requests for investigationsUnless the Secretary of the Treasury finds that the collection of a tax is in jeopardy, in carrying out the provisions of

paragraph (b) of this section shall, as soon after the communication as is reasonably possible but no later than three business days after the communication unless special circumstances make this impracticable, or prior to the next Commission discussion of the matter, whichever is earlier, provide a copy of a written communication or a written summary of an oral communication to the Commission Secretary for placement in the public file of the rulemaking or advisory

On and after December 22, 1944, it shall be the duty of the Secretary of the Army to prescribe regulations for the use of storage allocated for flood control or navigation at all reservoirs constructed wholly or in part with Federal funds provided on the basis of such purposes, and the operation of any such project shall be in accordance with such regulations: Provided, That this section shall not apply to the Tennessee Valley Authority

§301.7701-2(a) or a sole proprietorship. Accordingly, a CPEO may not be an entity classified as a trust under §301.7701-4. (ii) Ownership by a United States person. In addition, a sole proprietorship or a business entity that is disregarded as an entity separate from its owner for federal tax purposes

(a) If you have an existing affected source, you must comply with the standards no later than December 26, 2007. (b) If you have a new affected source, you must comply with this subpart according to paragraphs (b)(1) and (b)(2) of this section. (1) If you start up your affected source on or before December 26, 2007, you must comply with this subpart no later than December 26, 2007.

(c) Cross reference. For special rules relating to the deduction for amounts paid to a nuclear decommissioning fund, see §1.468A-1 through §1.468A-5, 1.468A-7, 1.468A-8. (d)

favor of former HCEs. For this purpose, contributions or benefits provided to former employees includes all contributions or benefits provided to former employees or, at the employer's option, only those contributions or benefits arising out of the amendment providing the contributions or benefits. A plan under which no former employee currently benefits (within the meaning of §1.410(b)-3(b

(a) Tax rates. Pipe tobacco and roll-your-own tobacco are taxed at the following rates under 26 U.S.C. 5701(f) and (g), respectively: Open Table

) of the Employee Retirement Income Security Act of 1974 (88 Stat. 932). (e) Certain existing plans may elect new provisions. The plan administrator may elect to have the provisions of the Code relating to participation, vesting, funding, and form of benefit apply to a selected plan year. See §1.410(a)-2(d) for rules

(a) General. Section 269 is designed to prevent in the instances specified therein the use of the sections of the Internal Revenue Code providing deductions, credits, or allowances in evading or avoiding Federal income tax. See §1.269-3. (b) Disallowance of deduction

applies, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain recognized to the transferor on such transfer. (See also §1.362-2.) See §1.460-4(k)(3)(iv)(B)(2) for rules relating to adjustments to the basis of

the sale occurred. (d) Production and sale. For provisions respecting the source of income derived from the sale of personal property produced by the taxpayer, see section 863(b)(2) and paragraphs (b) of §§1.863-1 and 1.863-2. (e) Section 306 stock. For

(a) General ruleFor purposes of this subchapter, an existing partnership shall be considered as continuing if it is not terminated. (b) Termination (1) General ruleFor purposes of subsection (a), a partnership shall be considered as terminated only if no part of any business, financial operation, or venture of the partnership