imposed. (2) Failure to furnish. If the beneficiary fails to furnish the information required by this paragraph for any prior year involved in the exact method, he may not use such method and the tax computed under paragraph (c) of §1.668(b)-1A (the short-cut method) shall be deemed to be the amount of partial tax imposed

as the owner of the residual interest for purposes of section 871(a), 881, 1441, or 1442. (b) Accounting for REMIC net income—(1) Allocation of partnership income to a foreign partner. A domestic partnership shall separately state its allocable share of REMIC taxable income or net loss in accordance with

months for filing the gift tax return. See section 6081 and §25.6081-1. Since section 6075(b)(3) and §25.6075-2(b) provide that the time for filing the gift tax return made under section 6019 shall not be later than the time (including extensions) for filing the estate tax return made under section

after 1954 in the case of remuneration therefor paid and received before 1955. The regulations in Subpart B of this part include provisions relating to the definition of terms applicable in the determination of the taxes under the Federal Insurance Contributions Act, such as “employee”, “wages”, and “employment”. The provisions of Subpart B of this part relating to “employment” are applicable also, to the extent provided in

title 26 from the Secretary of the Treasury, the Secretary of State shall not issue a passport to any individual who has a seriously delinquent tax debt described in such section. (B) Emergency and humanitarian situationsNotwithstanding subparagraph (A), the Secretary of State may issue a passport, in emergency circumstances or for humanitarian reasons, to an individual described in such subparagraph.

§ 165.1329 Regulated Navigation Area; Thea Foss, Middle Waterway, and Wheeler-Osgood Waterways EPA Superfund Cleanup Site, Commencement Bay, Tacoma, WA. (a) Regulated areas. The following areas are regulated navigation areas: (1) All waters of the Thea Foss Waterway bounded by a line connecting the following points: Point 1: 47°15′43.49″ N, 122°26′23.29″ W; Point 2: 47°15′44.59″ N, 122°26′19.89″ W

. For purposes of this paragraph, the term “foreign employer” means a nonresident alien individual, a foreign partnership, a foreign corporation, or an office or place of business maintained in a foreign country or in a possession of the United States by a domestic corporation, a domestic partnership, or an individual who is a citizen or resident of the United States. The term does not include a foreign government. However, see section 893 and

relates to deductions for interest paid on qualified education loans after December 31, 2001, in taxable years ending after December 31, 2001, and on or before December 31, 2010. For rules applicable to interest due and paid on qualified education loans after January 21, 1999, if paid before January 1, 2002, see §1.221-2. Taxpayers also may apply

director has issued a registration letter to the person and the registration has not been revoked or suspended. However, the United States is treated as registered under section 4101. (3) A refiner that is registered under section 4101 may, with respect to the bulk removal of any batch of gasohol from its refinery, treat itself as a person that is not registered. See

://www.regulations.gov, or email. The Federal https://www.regulations.gov website is an “anonymous access” system, which means the EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send an email comment directly to the EPA without going through https://www.regulations.gov, your email address will be automatically captured and included as part of the comment that is placed in the public docket and made available on the internet. If

paragraphs (b)(2)(i) through (v) of this section to its timely filed return (taking into account extensions, if any) for the section 958(a) U.S. shareholder inclusion year, or, if the section 958(a) U.S. shareholder has multiple section 958(a) U.S. shareholder inclusion years, the later of such years. Relief is not available under §301.9100-2 or 301.9100-3 to allow late filing of the statement. The

(a) Overview. This section provides rules for identifying ozone-depleting chemicals (ODCs) that are subject to the floor stocks tax imposed by section 4682(h)(1), determining the person that is liable for the tax, and computing the amount of the tax. See §52.4681-1(a)(3) and (c) for general rules and definitions relating to the

)(1) are met, section 267(a)(1) applies to such losses arising as a result of transactions entered into after December 31, 1984 between partnerships not described in any of the paragraphs of section 267(b) as follows, and §1.267(b)-1(b) does not apply. If the two partnerships have one or more common partners (i.e., if any person owns directly, indirectly

“registration-required obligation” has the meaning given to that term in section 163(f)(2), except that clause (iv) of subparagraph (A) thereof shall not apply. Therefore, although an obligation that is not in registered form is described in §1.163-5(c)(1), the holder of such an obligation shall not be allowed a deduction for any loss sustained on such obligation unless paragraph (c) of this section applies

This section lists the paragraphs contained in §1.460-1 through §1.460-6.

the principles of paragraph (a)(2) of §1.1245-3. (iv) If property described in subdivision (ii) of this subparagraph is stock or securities received in certain corporate transactions described in section 1251(d)(6), see paragraph (f) of §1.1251-4 for determination

(a) Application. This section provides rules under section 4911(e) for determining an electing public charity's “exempt purpose expenditures” for a taxable year for purposes of section 4911(c)(2) and §56.4911-1(c)(2). Those two sections generally define an electing public charity's lobbying limit (lobbying nontaxable amount) as

$20, or any subsequent payment is less than $10; (5) if such registered company is a management company, the proceeds of such certificate or the securities in which such proceeds are invested are subject to management fees (other than fees for administrative services of the character described in clause (C), paragraph (2), of section 80a–26(a) of this title

Language Resources Coordinator.— "(1) The Secretary of State should appoint a Foreign Language Resources Coordinator (in this subsection referred to as the 'Coordinator') who shall be responsible— "(A) for coordinating the efforts of the appropriate agencies of Government— "(i) to strengthen mechanisms for sharing of

2 to 3 minutes after a fire is started, if the fire is allowed to die down immediately, it may go out or the combustor may stop working. Once the combustor starts working, heat generated in it by burning the smoke will keep it working.” Exhibit 5—Example Text for Item 2.3.5(c) of this appendix: “REFUELING: During the refueling and rekindling of a cool fire, or a fire

n-heptane, a particular film splits along die lines, thus permitting exposure of both sides of the film to the extracting solvent, the results for that film sample are invalid and the test must be repeated for that sample until no splitting by the solvent occurs. If the finished food-contact article is itself the subject of a regulation in parts 174, 175, 176, 177, 178 and

(a) In general. The net unrecognized section 987 gain or loss of a section 987 QBU shall be determined by the owner annually as provided in paragraph (b) of this section in the owner's functional currency. Only assets and liabilities reflected on the books and records of the section 987 QBU under §1.987-2(b) shall be taken into

In order to facilitate the use of §§1.355-1 through 1.355-8, this section lists the major paragraphs in those sections as follows: §1.355-1   

showing of good cause. See the instructions to Form 1098-E and applicable revenue procedures for rules relating to extensions of time to file. (4) Use of magnetic media. See section 6011(e) and §301.6011-2 of this chapter for rules relating to the requirement to file Forms 1098-E on magnetic media.

Codification Section 4587, Pub. L. 91–616, title V, §503, formerly §504, as added Pub. L. 94–371, §7, July 26, 1976, 90 Stat. 1039; amended Pub. L. 95–622, title I, §110(d), Nov. 9, 1978, 92 Stat. 3420; Pub. L. 96

(a) In general. Any amount received by an individual as a scholarship at an educational institution or as a fellowship grant, including the value of contributed services and accommodations, shall be excluded from the gross income of the recipient, subject to the limitations set forth in section 117(b) and §1.117-2. The exclusion

(a) An election made under section 456 and §1.456-6, shall be applicable to all prepaid dues income received in connection with the trade or business for which the election is made. However, the taxpayer may further elect to include in gross income for the taxable year of receipt the entire amount of any prepaid dues income attributable to a liability extending beyond

borne by an Agency is within the sole discretion of the Commissioner. In determining whether federal income tax would be borne by an Agency, the Commissioner will disregard indemnity, tax-sharing, or similar obligations of an Agency, an Institution, or its Consolidated Subsidiaries. Collection of the several federal income tax liability under §1.1502-6 from members of an Institution's consolidated