authorized by the Atomic Energy Commission to charge for such services) shall be treated as State real property taxes paid or accrued for purposes of section 164. Such amounts shall be deductible as taxes to the extent provided in section 164, §§1.164-1 through 1.164-7, and this section. See paragraph (b) of this section for definition of the term “Atomic Energy Commission”; paragraph (c) of this section

(a) In general. Even though a notice of a lien imposed by 26 U.S.C. 6321 is filed in accordance with §70.148 of this part, the lien is not valid with respect to security interest which: (1) Comes into

the form. For purposes of paragraphs (c) (1) and (2) of this section, the term “day” does not include Saturdays, Sunday or a legal holiday within the meaning of 26 U.S.C. 7503. Failure on the part of the taxpayer to submit a timely statement of exemptions and filing status will result in the computation of the exempt amount as if the taxpayer were a married

furnish written certification that the exchange may be used without reimbursement to the Treasury, citing the relevant legal authority. In cases where international agreements or Bureau of the Budget allocations specify the programs for which foreign exchange may be used, the Secretary may transfer exchange to agencies without requiring a certification. [26 FR 10054

other than— (i) Interest paid or accrued on indebtedness properly allocable (within the meaning of §1.163-8T) to the conduct of trade or business (other than the trade or business of performing services as an employee), (ii) Any investment interest (within the meaning of section 163(d)(3)), (iii

(a) Purpose. The exemption generally applicable to a foreign government (as defined in §1.892-2T) for income described in §1.892-3T does not apply to income derived from the conduct of a commercial activity or income received by a

, 1986, for exemption from the tax on self-employment income (see section 1401 and 1.1401-1) with respect to services performed by him or her in his or her capacity as a minister, member, or practitioner pursuant to §§1.1402(e)-2A through 1.1402(e)-4A. This section does not apply to applications for exemption under section 1402(e) that are filed before January 1, 1987.

paragraph (c) of §31.3121(b)-3, relating to services performed outside the United States which constitute employment. (f) See paragraph (c)(2)(v) of §31.3121(b)-3 for definitions of “vessel” and “aircraft”,

(a) In general—(1) Federal Insurance Contributions Act; income tax withheld from wages and nonpayroll payments. An employer (or other person) who is required to make a return on a particular form pursuant to §31.6011(a)-1,

This section lists the table of contents for §§31.6302-1 through 31.6302-4. §31.6302-1  Deposit rules for taxes under the Federal Insurance Contributions

filing, deposit, payment, and claim history for all federal taxes of the person and any related person. (c) Tax-free removals and entries. Notwithstanding §48.4082-1, tax is not imposed by section 4081 on the removal or entry of any diesel fuel or kerosene in an exempt area of Alaska if— (1) The

Act of 2004, Pub. L. 108–357, to which they relate, see section 403(nn) of Pub. L. 109–135, set out as a note under section 26 of this title. Effective Date Section

defined in section 271(b)(2)) or make expenditures (as defined in section 271(b)(3)) for the purpose of influencing or attempting to influence the selection, nomination, or election of any individual to any Federal, State, or local elective public office, or the election of presidential and vice-presidential

Editorial Notes Prior Provisions For prior section 4461, see Prior Provisions note set out preceding

on a proposed imputed underpayment is described in paragraph (b) of this section. Unless otherwise described in paragraph (d) of this section, a partnership may request any type of modification of an imputed underpayment described in paragraph (d) of this section in the time and manner described in paragraph (c) of this section. A partnership may request modification with respect to a partnership adjustment (as defined in

date when the amounts were charged off. For treatment of bad debts and bad debt recoveries, see sections 166 and 111 and the regulations thereunder. For rules relating to the treatment of amounts received in crop shares, see section 61 and the regulations thereunder. For the year in which a partner must include his distributive share of partnership income, see section 706(a) and paragraph (a) of §1.706-1

material item. For rules relating to changes in methods of accounting, see section 446(e) and paragraph (e) of §1.446-1. In computing taxable income for the taxable year of the change, there shall be taken into account those adjustments which are determined to be necessary solely by reason of such change in order to prevent amounts from being duplicated or omitted. The “year of the change” is the taxable

described in section 702(a)(8) which the partner is required to take into account separately in determining his income tax. See paragraph (a)(8) of §1.702-1. The partnership is further required to compute and to state separately in its return: (i) As taxable income under section 702(a)(9), the total of all other items of gross income (not separately stated) over the

Electing Fund”; (D) Form 8865, “Return of U.S. Persons With Respect To Certain Foreign Partnerships”; (E) For taxable years beginning after March 18, 2010, and ending on or before December 31, 2013, Form 8891, “U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans”; or (F) Any other form under Title 26 of the United States Code timely filed with the Internal

(a) Title of plan: “Air Quality Implementation Plan for the U.S. Virgin Islands.” (b) The plan was officially submitted on January 31, 1972. (c) The plan revisions listed below were submitted on the dates specified. (1) Procedures for making emission data available to the public submitted April 26, 1972, by the Division of Environmental Health, Virgin Islands Department

, determined immediately before the transfer and aggregated as follows: (i) Importation property transferred in a loss importation transaction, as defined in §1.362-3(c)(2) and (3), respectively; (ii) Loss duplication property as defined in

general, a contract has adequate stated interest if the contract provides for a stated rate of interest that is at least equal to the test rate (determined under §1.483-3) and the interest is paid or compounded at least annually. Section 483 may apply to a contract whether the contract is express (written or oral) or implied. For purposes of section 483, a sale or exchange is any transaction treated as

, and services, but there are” is corrected to read, “licenses, leases, and services, but there are”. § 1.861-18 [Corrected]

(a) General. (1) During a calendar year any proprietor who is liable for a gross amount of wine excise tax equal to or exceeding $5 million combining tax liabilities incurred under this part and parts 26 and 27 of this chapter, shall during the succeeding calendar year use a financial institution in making payment by electronic fund transfer (EFT) of wine taxes for that year. A proprietor who

exceed the lesser of $10.50, or the rate imposed by 26 U.S.C. 5001(a)(1) (including adjustments to the effective tax rate under 26 U.S.C. 5010), on each proof gallon of such distilled spirits or article containing distilled spirits coming into the United States. Such excise tax payments to the

(a) (1) General. Except as provided in paragraph (c) of this section, in order for tobacco products or cigarette papers or tubes to be released from customs custody without payment of tax under internal revenue bond, as provided in 26 U.S.C. 5704(c) or (d), the information required by this paragraph

§ 165.785 Security Zone; Presidential Security Zone, Palm Beach, FL. (a) Regulated areas. The following areas are security zones: (1) Center zone. All waters of Lake Worth Lagoon from surface to bottom within the following points: Beginning at Point 1 in position 26°41′21″ N, 80°02′39″ W; thence east to Point 2 in position 26°41′21″ N, 80°02′13″ W; thence south