No deduction of 1 percent of the internal revenue taxes paid or determined shall be made in allowing entries under §5062(c), Internal Revenue Code, as amended (26 U.S.C. 5062(c)).

"private nonprofit organization" means any person that is exempt from taxation under section 501(a) of the Internal Revenue Code of 1986 (26 U.S.C. 501(a)) and described in section 501(c)(3) of the Internal Revenue Code

participant who has both a civilian account and a uniformed services account may make catch-up contributions to both accounts, but the combined total amount of catch-up contributions to both accounts cannot exceed the Internal Revenue Code catch-up contribution limit for the year. (e) A participant cannot make catch-up contributions to his or her traditional balance from pay which is exempt from taxation under

(a) Except as provided in paragraph (b) of this section, the contracting officer shall insert the clause at 52.246-26, Reporting Nonconforming Items, in solicitations and contracts—as follows: (1) For an acquisition by any agency, including the Department of Defense, of— (i) Any items that are

; (3) For Puerto Rican or Virgin Islands spirits, by the name of the producer in Puerto Rico or the Virgin Islands; and (4) For wine, by the kind and the tax rate imposed by 26 U.S.C. 5041. (c) Details of records. Package summary records must show the following

(5) If subject to age labeling requirements under part 5 of this chapter, the age of the youngest spirits in years, months and days, each time that spirits are deposited; (e) For wine, the kind and the tax rate imposed by 26 U.S.C. 5041; (f) The wine gallons of wine, or proof gallons of spirits, deposited into the tank;

or the tax class; (f) The number containers larger than four liters and cases; (g) The serial numbers of cases (if any) or containers larger than four liters; (h) Any bulk container identification marks; (i) The volume shipped in gallons or liters; (if a tax credit under 26 U.S.C

and retain a copy for his files. (Approved by the Office of Management and Budget under control number 1512-0203) (Sec. 201, Pub. L. 85-859, 72 Stat. 1366, as amended (26 U.S.C. 5232); Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (

(b) Of the amount of the loss; (c) Of the circumstances indicating diversion or theft; (d) That allowance of the loss will be subject to filing (1) proof that such loss is allowable under the provisions of 26 U.S.C. 5008 (a) and (f), and (2) claim for remission of the tax on the spirits so lost; and (e

individual or other person (whether or not an employer), which is assigned under 26 U.S.C. 6011(b), or a corresponding version of prior law, or under 26 U.S.C. 6109; (2) Must contain nine digits separated by a hyphen as follows: 00-0000000; and (3

(26 U.S.C. 42). (2) HTF funds may be used for the rehabilitation of existing public housing units in which the public housing assistance will be converted and used at the properties under the Rental Assistance Demonstration (RAD) program under HUD's 2012 Appropriations Act (Pub. L. 112-55, 125 Stat. 552, approved November 18, 2011) or subsequent statutes. HTF funds may

), Dec. 30, 1969, 83 Stat. 736, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by sections 959 and 960(h) [amending this section and

(a) General ruleIf a shareholder in a corporation receives its stock or rights to acquire its stock (referred to in this subsection as "new stock") in a distribution to which section 305(a) applies, then the basis of such new stock and of the stock with respect to which it is distributed (referred to in this section as "old stock

§ 101-26.602-5(b) becomes available. (d) Agencies should anticipate that actions required by DLA to establish a natural gas contract will take 5 to 7 months. [57 FR 21895, May 26, 1992]

with copies of all pertinent correspondence, shall be submitted to the contracting officer in the appropriate GSA commodity center for necessary action. The address of the contracting officer is contained in the contract/purchase order, except for schedule items where the address is shown in the Federal Supply Schedule. [56 FR 12456, Mar. 26, 1991]

section 170(h)(4)(A)(iv) of the Internal Revenue Code of 1986 (26 U.S.C. 170(h)(4)(A)(iv)). (b) Authorized Recipients.—An easement under subsection (a) may be granted only to— (1) a State or local government; or (2) a qualified organization, as that

Prior Provisions Provisions similar to those comprising this section were contained in prior section 5862, act Aug. 16, 1954, ch. 736

(a) Exception for gifts—(1) General rule. Section 1251(d)(1) provides that no gain shall be recognized under section 1251(c)(1) upon a disposition by gift. For purposes of this paragraph, the term gift shall have the same meaning as in paragraph (a) of

Instructions: All submissions for the direct final rule must include RIN 1219-AB88 or Docket No. MSHA-2019-0007. MSHA posts all comments without change, including any personal information provided. Access comments electronically on http://www.regulations.gov and on MSHA's website at https://www.msha.gov/​regulations/​rulemaking. Docket: For access to the docket to read comments received, go to http

Instructions: All submissions for the direct final rule must include RIN 1219-AB88 or Docket No. MSHA-2019-0007. MSHA posts all comments without change, including any personal information provided. Access comments electronically on http://www.regulations.gov and on MSHA's website at https://www.msha.gov/​regulations/​rulemaking. Docket: For access to the docket to read comments received, go to http

an opportunity to participate in the rulemaking process. GSA also invites interested persons to recommend existing significant regulations for review to determine whether they should be modified or eliminated. Published proposed rules may be reviewed in their entirety at the Government's rulemaking website at http://www.regulations.gov. Since the fall 2007 edition, the internet has been the basic means

(a) Effect of qualifying transfer. (1) If a share of stock is transferred to an individual pursuant to the individual's exercise of a statutory option, and if the requirements of §1.422-1(a) (relating to incentive stock options) or

(a) Guaranteed payments and preferred returns—(1) Guaranteed payment not treated as part of a sale—(i) In general. A guaranteed payment for capital made to a partner is not treated as part of a sale of property under §1.707-3(a) (relating to treatment of

(a) In general—(1) Application. (i) Paragraph (6) of section 4943(c) prescribes transition rules for a private foundation, which, but for such paragraph, would have excess business holdings as a result of a change in the holdings in a business enterprise after May 26, 1969 (other than by purchase by such private foundation or by a disqualified person) to

, etc.), confidential business information, or otherwise sensitive information submitted voluntarily by the sender is publicly accessible. NMFS will accept anonymous comments (enter “N/A” in the required fields if you wish to remain anonymous). Docket: This rule is accessible via the internet at the Office of the Federal Register website at https://www.federalregister.gov. Background information and

-0204, when contacting the NRC about the availability of information regarding this petition. You may obtain publicly-available information related to this petition by any of the following methods: Federal Rulemaking Website: Go to https://www.regulations.gov and search for Docket ID NRC-2016-0204. Address questions about NRC dockets to Carol Gallagher; telephone: 301-415-3463; email:

(a) Interim rules for identifying related income and split taxes. The principles of paragraphs (d) through (f) of §1.909-6 apply to related income and split taxes in taxable years beginning on or after January 1, 2011, except that the alternative method for identifying distributions of related income described in

destroyed on account of disease. Livestock which are sold or exchanged because they are diseased or have been exposed to disease, and would not otherwise have been sold or exchanged at that particular time shall be considered sold or exchanged because of disease. (b) The provisions of §1.1033(a)-2 shall be applicable in the case of a disposition treated as an