(a) Except for cases described in paragraph (b) of §1.1312-3, no adjustment by way of a deficiency assessment shall be made, with respect to a related taxpayer, unless the relationship existed both at some time during the taxable year with respect to which the error was made and at the time the taxpayer with respect to whom the determination is made first maintained

filing the declaration, and one each on September 15, and November 15, 1955. The provisions of paragraph (a)(3) of §1.6153-1, relating to payment of estimated tax in any case in which the declaration is filed after the time prescribed in section 6073 and §§1.6073-1 to 1.6073-4, inclusive, are equally

{"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"33","chapter":"I","subchapter":"A","part":"26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/14/102\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e14 U.S.C. 102\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/33/1201\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer

) For temporary emergency needs exceeding three months and approved in writing by the DPMO; or (4) For temporary emergency needs of three months or less in lieu of commercial rentals. These transfers will not count toward the allocation. {"origins":[{"level":"part","identifier":"109-26","label_level":"Part 109-26","hierarchy":{"title":"41","subtitle":"C","chapter":"109","subchapter":"A

42 FR 58749, Nov. 11, 1977] {"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

39 FR 20600, June 12, 1974] {"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

43 FR 22211, 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

used as prescribed by the cognizant security office. [60 FR 19675, Apr. 20, 1995] {"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

36 FR 17423, Aug. 31, 1971] {"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

§ 101-26.102. [51 FR 13498, Apr. 21, 1986] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101

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

A proprietor must manufacture, label, mark and dispose of articles in accordance with part 20 of this chapter. (26 U.S.C. 5273)

Obligation), and the issue price of any Agency Obligation (determined under §1.597-3(c)(2)). An Institution (and not the nominal recipient) is treated as receiving directly any FFA that an Agency provides in a taxable year to a direct or indirect shareholder of the Institution, to the extent the money or property is transferred to the Institution pursuant to an agreement with an Agency.

§1.904-4(m) (separate category). Section 904(g) concerns rules relating to overall domestic losses (ODLs) and the consequences of such losses. Paragraph (b) of this section defines terms and provides computational and accounting rules, including rules regarding recapture. Paragraph (c) of this section provides rules that apply to OFLs, SLLs, and ODLs when a member becomes or ceases to be a member of a

(a) Definition of qualified mortgage credit certificate. For purposes of §§1.25-1T through 1.25-8T, the term “qualified mortgage credit certificate” means a certificate that meets all of the requirements of this section. (b) Qualified mortgage credit certificate

(a) In general. A qualified settlement fund is a fund, account, or trust that satisfies the requirements of paragraph (c) of this section. (b) Coordination with other entity classifications. If a fund, account, or trust that is a qualified settlement fund could be classified as a trust within the meaning of

For tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B. (72 Stat. 1414; 26 U.S.C. 5701)

. (c) Significant participation activity—(1) In general. For purposes of paragraph (a)(4) of this section, an activity is a significant participation activity of an individual if and only if such activity— (i) Is a trade or business activity (within the meaning of

(73 Stat. 133), and shall be determined in accordance with paragraphs (a) and (b) of §1.818-3, except in the case of a mutual insurance company subject to the tax imposed by section 821, paragraph (b) of §1.818-3 shall apply without regard to the date of acquisition and the basis provided in section

An attorney-in-fact allocating expenses as required by section 826(b) and paragraph (b) of §1.826-3 shall allocate each expense itemized in its income tax return (and accompanying schedules) for the taxable year to each source of gross income (as set forth pursuant to paragraph (b)(2) of

(a)-(d)(1)(iii)(E) [Reserved]. For further guidance, see §1.897-5T(a) through (d)(1)(iii)(E). (d) (1) (iii) (F) Identification by name and address of the distributee or transferee, including the distributee's or

This section lists the major captions that appear in the regulations under §1.1202-2. §1.1202-2 Qualified small business stock; effect of redemptions.

(a) In general. If a transaction is identified as a listed transaction or a transaction of interest as defined in §1.6011-4 of this chapter by the Commissioner in published guidance (see

(a) In general. If a transaction is identified as a listed transaction or a transaction of interest as defined in §1.6011-4 of this chapter by the Commissioner in published guidance (see

(a) In general. If a transaction is identified as a listed transaction or a transaction of interest as defined in §1.6011-4 of this chapter by the Commissioner in published guidance (see

(a) In general. If a transaction is identified as a listed transaction or a transaction of interest as defined in §1.6011-4 of this chapter by the Commissioner in published guidance (see

(a) Penalty. Any plan administrator required by section 6057(e) and §301.6057-1(e) to furnish a statement of deferred vested retirement benefit to a plan participant is subject to a penalty of $50 in each case in which the administrator (1) willfully fails to furnish the statement to the participant in the manner, at the time

This section lists the major captions that appear in the regulations under §301.7122-1. §301.7122-1   Compromises. (a) In general. (b

The employer identification number (defined at 26 CFR 301.7701-12) of the taxpayer who has been assigned the number will be shown on each return on Form 5000.24, filed under this part. Failure of the taxpayer to include the employer identification number on Form 5000.24 may result in imposition of the penalty specified in §70.113 of this chapter. A brewer shall apply