the claimant assents in writing thereto. (72 Stat. 1419; 26 U.S.C. 5706) [25 FR 4725, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975]

law. (68A Stat. 855; 26 U.S.C. 7212) [27 FR 4476, May 10, 1962. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF-472, 67 FR 8880, Feb. 27, 2002]

This subpart prescribes the requirements necessary to implement 26 U.S.C. 5708, concerning payments which may be made by the United States in respect to the internal revenue taxes paid or determined and customs duties paid on tobacco products, and cigarette papers and tubes removed, which were lost, rendered unmarketable, or condemned by a duly authorized official by

is in cash or otherwise. (26 U.S.C. 6314) [T.D. ATF-301, 55 FR 47611, Nov. 14, 1990, as amended by T.D. ATF-450, 66 FR 29024, May 29, 2001]

(26 U.S.C. 6416 and 6423) [T.D. ATF-331, 57 FR 40328, Sept. 3, 1992, as amended by T.D. ATF-457, 66 FR 32219, June 14, 2001; T.D. ATF-462, 66 FR 42737, Aug. 15, 2001]

importation provisions of 27 CFR part 447. Curios or relics which fall within the definition of “firearm” under 26 U.S.C. 5845(a) must also meet the importation provisions of 27 CFR part 479 before they may be imported. [T.D. ATF-202, 50 FR 14383, Apr. 12, 1985]

This section lists the paragraphs in §§1.263(a)-1 through 1.263(a)-3 and §1.263(a)-6.

(a) Effective dates—(1) Final regulations—(i) In general. Except as otherwise specifically provided, the provisions of §§1.954-1 and 1.954-2 apply to taxable years of a controlled foreign corporation beginning after November 6, 1995. If any of the rules

(a) Overview. This section provides definitions and general rules relating to the imposition of, and exemption from, the tax on specified Federal procurement payments under section 5000C. Section 1.5000C-2 provides rules concerning withholding under section 5000C(d)(1), including the steps that must be taken to determine the

is made by the taxpayer on such tract while held by the taxpayer or is made pursuant to a contract of sale entered into between the taxpayer and the buyer. For purposes of this paragraph, an improvement shall be deemed to be made by the taxpayer if such improvement was made by— (A) the taxpayer or members of his family (as defined in section 267(c)(4)), by a

(a) Definition of foreign earned income. For purposes of section 911 and the regulations thereunder, the term “foreign earned income” means earned income (as defined in paragraph (b) of this section) from sources within a foreign country (as defined in §1.911-2(h)) that is earned during a period for which the individual qualifies

(a) Interests to which section 4943(c)(5) applies—(1) In general. Section 4943(c)(5) provides that section 4943(c)(4) (other than the 20-year first phase holding period) applies to an interest in a business enterprise acquired after May 26, 1969 by a private foundation under the terms of a trust which was irrevocable on May 26, 1969, or under the terms of a will executed on or before May 26

individual with the agency (see paragraph (c)(2) of §1.152-2), or, for taxable years beginning after December 31, 1969, a foster child (if such foster child satisfies the requirements set forth in paragraph (b) of §1.152-1 with respect to the taxpayer) of the taxpayer. (b

corporation, unless consent of the Commissioner to use another method is obtained in accordance with paragraph (e) of §1.446-1. Amounts received by the acquiring corporation on or after the date of distribution or transfer with respect to an installment sale made by the distributor or transferor corporation will not be taken into account in applying the limitation under section 453(b)(2) with respect to the

§ 1400.10 What does this part do? This part provides procedures for the Department of the Interior nonprocurement suspension and debarment actions. [81 FR 65855, Sept. 26, 2016]

program encourages projects of a size of 20 to 50 enrollees as the most desirable size. {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"43","subtitle":"A","part":"26"},"current":false,"authority":["Sec. 4, 86 Stat. 1320, as amended, 88 Stat. 1067 (\u003ca href=\"https://www.govinfo.gov/link/uscode/16/1704\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e16

addresses of designated representatives will be furnished to each State. The Secretaries' representatives must jointly approve grant proposals. Approval or disapproval of proposals will be documented by a formal letter to the Program Agent. The Secretaries' representatives will also be available for technical assistance and will monitor the program. {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy

external\"\u003e3 CFR\u003c/a\u003e, 1949-1953 Comp., p. 972, \u003ca href=\"https://www.federalregister.gov/executive-order/10900\" class=\"eo external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eE.O. 10900\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/26-FR-143\" class=\"fr-reference\" data-reference=\"26 FR 143\"\u003e26 FR 143\u003c/a\u003e, \u003ca href=\"/current/title-3\" class=\"cfr external\"\u003e3 CFR\u003c/a\u003e, 1959-1963 Comp., p. 429.\n"],"source

(a) In general. Section 58(g)(2) provides that the items of tax preference specified in section 57(a)(6), and §1.57-1(b) (stock options), and section 57(a)(9), and §1.57-1(i) (capital gains), which are attributable to sources within

latest determination date applicable to a taxable year beginning before December 31, 1975, (ii) Stock or obligations of a less developed country shipping company described in §1.955-5(b), and (iii) Stock or obligations which were not treated as qualified investments in less developed countries on the later of the two

(a) In general. Section 194 allows a taxpayer to elect to amortize over an 84-month period, up to $10,000 of reforestation expenditures (as defined in §1.194-3(c)) incurred by the taxpayer in a taxable year in connection with qualified timber property (as defined in

(a) General rule. Under section 402(g)(1)(C), in determining the amount of elective deferrals that are includible in gross income under section 402(g) for a catch-up eligible participant (within the meaning of §1.414(v)-1(g)), the otherwise applicable dollar limit under section 402(g)(1)(B) (as increased under section 402(g

taxable income, shall likewise be allowed in computing the investment company taxable income. See section 852(b)(1) and paragraph (a) of §1.852-2 for treatment of the deduction for partially tax-exempt interest (provided by section 242) for purposes of computing the normal tax under section 11; (d) The deduction for dividends paid (as defined in section 561) shall be

ordinary and necessary business expense. See section 162(d) and §1.162-19. For purposes of this section the initial holder is the original purchaser who is issued stock of the Federal National Mortgage Association (FNMA) pursuant to section 303(c) of the Act and who appears on the books of FNMA as the initial holder. See

This section contains a listing of the headings for §1.1297-3. §1.1297-3   Deemed sale or deemed dividend election by a U.S. person that is a shareholder of

A taxpayer shall, for each taxable year with respect to which he is eligible to use the optional method described in §1.1402(a)-14 or §1.1402(a)-15, make a determination as to whether his net earnings from self-employment are to be computed in accordance with such method. If