any vessel owner or operator. If you think that your business, organization, or governmental jurisdiction qualifies as a small entity and that this proposed rule would have a significant economic impact on it, please submit a comment (see ADDRESSES ) explaining why you think it qualifies and how and to what degree this rule would economically affect

, N, and O paid A a total of $7,000 of wages during 1980. Only $6,000 of qualified first-year wages per year per employee may be taken into account for purposes of the credit. See §1.51-1(d)(1). Since Corporations M, N, and O are treated as a single employer under section 52(a), the maximum $6,000 of qualified first-year wages paid A by the group must be apportioned among Corporations M, N, and O as

(a) In general. This section applies to all taxpayers and provides three exceptions to the rules of §1.861-9T that require the allocation and apportionment of interest expense on the basis of all assets of all members of the affiliated group. Paragraph (b) of this section describes the direct allocation of interest expense to the

corporation qualified as a qualified opportunity zone business. (ii) RedemptionsA rule similar to the rule of section 1202(c)(3) shall apply for purposes of this paragraph. (C) Qualified opportunity zone partnership interestThe term "qualified opportunity zone partnership interest" means any capital

valid, the return must be filed not later than the time prescribed by law for filing the return (including extensions thereof) for the taxable year for which the election is to apply. (b) Scope of election. An election under section 190(a) shall apply to all expenditures described in §1.190-2 (or in the case of a taxpayer whose

qualifying dividends, as defined in section 243(b) and §1.243-4. (3) To determine the amount of the distribution to a recipient corporation and the amount of the dividend, see §§1.301-1 and 1.316-1. (b) For limitation on

preceding taxable years shall be included in gross income for the taxable year in which such liability ends. This paragraph shall not apply to amounts includible in gross income under §1.456-7. (b) If a taxpayer which has elected to apply the provisions of section 456 ceases to exist, then the prepaid dues income which was not includible in gross income under section 456

(a) General rule. Organizations described in section 170(b)(1)(A) (other than in clauses (vii) and (viii)) are excluded from the definition of private foundation by section 509(a)(1). For the requirements to be met by organizations described in section 170(b)(1)(A) (i) through (vi), see §1.170A

currently. (In computing the amount of an accumulation distribution pursuant to the preceding sentence, there is taken into account amounts applied or distributed for the support of a dependent under circumstances specified in section 677(b) and section 678(c) out of corpus or out of other than income for the taxable year and amounts used to discharge or satisfy any person's legal obligation as that term is used in

(a) In general. For each separate category described in §1.904-5(a)(4)(v), the total credit for taxes paid or accrued (including those deemed to have been paid or accrued other than by reason of section 904(c)) does not exceed that proportion of the tax against which such credit is taken which the taxpayer's taxable income from

provisions with respect to the basis of property acquired in a transfer in connection with which the recognition of gain or loss is prohibited by the provisions of section 1081 with respect to the whole or any part of the property received. In general, and except as provided in §1.1082-3, it is intended that the basis for determining gain or loss pertaining to the property prior to its transfer, as well

(a) Creditable tax. The entire amount of the income, if any, attributable to a payment from which tax is required to be withheld under chapter 4 (including income deemed paid by a withholding agent under §1.1473-1(a)(2)(v)) shall be included in gross income in a return required to be made by the beneficial owner of the income

(a) General rule. The taxable estate of a decedent who was a citizen or resident (see §20.0-1(b)(1)) of the United States at death is determined by subtracting the total amount of the deductions authorized by sections 2053 through 2058 from the total amount which must be included in the gross estate under sections 2031 through 2044

(a) Disclaimer by a surviving spouse. If a surviving spouse disclaims an interest in property passing to such spouse from the decedent, which interest was created in a transfer made after December 31, 1976, the effectiveness of the disclaimer will be determined by section 2518 and the corresponding regulations. For rules relating to when the transfer creating the interest occurs, see

(a) Services in employ of United States or wholly-owned instrumentality thereof. Services performed in the employ of the United States Government, except as provided in section 3306(n) (see §31.3306(n)-1), are excepted from employment. Services performed in the employ of an instrumentality of the United States which is

corporation fails to remit the taxes due). Paragraphs (b) and (c) of §31.3121(s)-1 contain rules defining related corporations, common paymasters, and concurrent employment, and rules for determining the liability of the other related corporations for employment taxes if the common paymaster fails to remit the taxes pursuant to sections 3102 and 3111, and for allocating these taxes among the

(a) Pursuant to FAR 4.902, the HCA, or delegate, shall certify to the PE, in the format specified in this section, under penalty of perjury, that such official has examined the information submitted by that bureau as its FPDS data, that the data has been prepared pursuant to the requirement of 26 U.S.C. 6050M, and that, to the best of such official's knowledge and belief

Management. (68A Stat. 872, 903; 26 U.S.C. 7342, 7606) [T.D. 6871, 31 FR 40, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-422, 64 FR 71948, Dec. 22, 1999. Redesignated and amended by T.D. TTB-16

§ 110.111 Marina del Rey Harbor, Calif. An area in the main channel encompassed within the following described boundaries: Beginning at the northeasterly corner in position latitude 33°58′41.6″ N., longitude 118°26′50.8″ W.; thence southerly to latitude 33°58′30.2″ N., longitude 118°26′50.8″ W.; thence westerly to latitude 33°58′30.2″ N., longitude

§ 9001.1 Scope. This subchapter governs entitlement to and use of funds certified from the Presidential Election Campaign Fund under 26 U.S.C. 9001 et seq. The definitions, restrictions, liabilities and

Amendment by Pub. L. 112–240 applicable to amounts received after Dec. 31, 2012, see section 103(e)(2) of Pub. L. 112–240, set out as a note under section 24 of this title.

Pub. L. 91–513, Oct. 27, 1970, 84 Stat. 1242, which is classified principally to subchapter I (§801 et seq.) of chapter 13 of Title 21, Food and Drugs. Schedules I and II are set out in section 812 of Title 21. For complete classification of this Act to the Code, see Short Title note set out under

"Secretary" wherever appearing. Statutory Notes and Related Subsidiaries Effective Date Section effective Aug. 17, 1954, see section 1(c) of Pub. L. 85–866, set out as an Effective

Editorial Notes Prior Provisions A prior section 5242, acts

(c) FormatThe Secretary shall determine the electronic format of the information described in subsection (b). Editorial Notes Prior Provisions A prior

Editorial Notes Prior Provisions A prior section 5831, act