(a) In general. Except as provided in §1.6091-4, whenever a return, statement, or other document is required to be made under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A of the Code, and the place for filing such return, statement, or other document

section 6852(a). 1986—Subsec. (b)(1)(B)(iii). Pub. L. 99–514, §1272(d)(10), substituted "Guam, American Samoa, or the Northern Mariana Islands" for "possessions of the United States". Subsec. (b)(6). Pub. L. 99–514, §1879(r)(1), added par. (6). 1981—Subsec. (b)(1)(B)(iii). Pub. L. 97–34 substituted "

(a) Part 773 of this chapter, Requirements for Permits and Permit Processing, shall apply to any person who applies for a permit for surface coal mining and reclamation operations. (b) In addition to the requirements of part 773, the following permit application review procedures shall apply: (1) Any person applying for a permit shall submit five copies of the

(a) In generalFor purposes of subpart A of this part, if there is included in the gross income of a domestic corporation any item of income under section 951(a)(1) with respect to any controlled foreign corporation with respect to which such domestic corporation is a United States shareholder, such domestic corporation shall be deemed

seal assembly and, depending on the results of the inspections, replacement of the HPT 2nd-stage air seal assembly with a part eligible for installation. This proposed AD would also require replacement of the affected HPT 2nd-stage air seal assembly, depending on the engine model, at either the next engine shop visit or the next piece-part opportunity. The FAA is proposing this AD to address the unsafe condition on these products. DATES:

(a) In generalIn addition to the credit allowed under section 6428, in the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the sum of— (1) $600 ($1,200 in the case of eligible

(and not for a tribe) shall not be deemed to be property, or a right to property, belonging to such Indian. (26 U.S.C. 6321)

—as legally required by FTC Rule 4.9(b)—we cannot redact or remove your comment unless you submit a confidentiality request that meets the requirements for such treatment under FTC Rule 4.9(c), and the General Counsel grants that request. Visit the FTC website to read this request for comment and the news release describing it. The FTC Act and other laws that the Commission administers permit the collection of public comments

section 170(c) is the sole beneficiary, for the entire period during such taxable year for which the employee receives such insurance, and (3) the cost of any group-term life insurance which is provided under a contract to which section 72(m)(3) applies.

area in the United States shall be sourced in the United States and the rules of sections 862(a)(6) and 863(b) shall not apply to any such income. For purposes of the preceding sentence, the term "unprocessed timber" means any log, cant, or similar form of timber. (c) Exception for depreciable personal property (1) In

§1.911-7 and exclude from gross income foreign earned income and exclude or deduct housing cost amounts subject to the rules of paragraphs (a)(2) and (3) of this section. (2) Computation of excluded foreign earned income. The amount of excludable foreign earned income is determined separately for each spouse under the rule of

Even though a notice of a lien imposed by 26 U.S.C. 6321 is filed in accordance with §70.149 of this part, the lien is not valid with respect to a security interest which comes into existence, after tax lien filing, by reason of disbursements made before the 46th day after

during the taxable year; (2) The consent dividends for the taxable year, determined as provided in section 565; and (3) In the case of a personal holding company, the dividend carryover computed as provided in section 564. (b) For dividends for which the dividends paid deduction is allowable, see section 562 and

(a) A participant who has an open TSP account and is entitled to receive (or receives) an eligible rollover distribution, within the meaning of I.R.C. section 402(c)(4) (26 U.S.C. 402(c)(4)), from an eligible employer plan or a rollover contribution, within the meaning of I.R.C. section 408(d)(3) (

the State unemployment fund in lieu of paying contributions pursuant to the requirements of State law conforming with sections 3304(a)(6)(B) and 3309(a)(2) of the Internal Revenue Code of 1986 (26 U.S.C. 3304(a)(6)(B) and 3309(a)(2)), the State law shall require the employer to reimburse the State unemployment fund for not less than 50 percent of any sharable compensation that is

(2) Segregated assetFor purposes of paragraph (1), the term "segregated asset" means any asset held as part of a segregated account referred to in subsection (d)(1) under a modified guaranteed contract. (c) Special rule in computing life insurance reservesFor purposes of applying section 816(b)(1)(A) to any modified

, the Commission shall seek additional clarification before assigning the request to a specific category. The dissemination of records by a representative of the news media (see §0.466(a)(7)) shall not be considered to be for a commercial use. (5) The term educational institution refers to a preschool, a public or private elementary or secondary school, an institution of graduate higher

amount of the wager reduced, at the option of the payer; by (ii) The amount of the wager. (3) Special rules. For special rules for determining the amount of the wager in a wagering transaction with respect to horse racing, dog racing, and jai alai, or amounts paid with respect to identical wagers, see

The Commissioner or his delegate is authorized to order the destruction of any coin-operated gaming device as defined in I.R.C. section 4462 upon which a tax is imposed by I.R.C. section 4461, after the expiration of three months from the date of consummation of administrative forfeiture under any provision of I.R.C. (Sec. 7326, 72 Stat. 1429, as amended (

Every package of cigarettes shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation “cigarettes”, the quantity of such product contained therein, and the classification for tax purposes, i.e., for small cigarettes, either “small” or “Class A”, and for large cigarettes, either “large” or “Class B”. (72 Stat. 1422;