Amendment Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.

53 FR 26595, July 14, 1988, as amended at 55 FR 24086, June 14, 1990] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26

(b) Specified foreign financial assetsFor purposes of this section, the term "specified foreign financial asset" means— (1) any financial account (as defined in section 1471(d)(2)) maintained by a foreign financial institution (as defined in section 1471

Follow the instructions for submitting comments on the agency website. Email: comments@fdic.gov. Include RIN 3064-AF32 on the subject line of the message. Mail: Robert E. Feldman, Executive Secretary, Attention: Comments, Federal Deposit Insurance Corporation, 550 17th Street NW, Washington, DC 20429. Hand Delivery: Comments may be

restrictions that generally discourage employees from using plan benefits for purposes other than retirement or restrict access to plan benefits before separation from service, including (but not limited to), restricting in-service distributions except in events similar to an unforeseeable emergency (as defined in §1.409A-3(i)(3)(i)) or hardship (as defined for purposes of section 401(k)(2)(B)(i)(IV)), or

Background This document sets forth proposed amendments to the Income Tax Regulations (26 CFR part 1) under section 162(m). Section 162(m)(1) disallows the deduction by any publicly held corporation for applicable employee remuneration paid with respect to any covered employee to the extent that such remuneration for the taxable year exceeds $1,000,000. Section 162(m) was added to the Code by section 3211(a) of the Omnibus Budget

specified separate category of income as defined in §1.904-4(m), or any category of earnings and profits to which income described in such provisions is attributable. (vi) The term United States shareholder has the meaning given such term by section 951(b) (taking into account the special rule for certain captive insurance

election made on or before February 6, 1981 shall be filed in the manner prescribed in 26 CFR 10.1(f) (revised as of April 1, 1977) (temporary regulations relating to the election to treat property as foreclosure property) as in effect when the election is made. (4) Status of taxpayer. In general, a taxpayer may make an election with respect to an acquisition of property only if the taxpayer is a qualified real estate

Except as provided in §53.4941(d)-3 or §53.4941(d)-4: (a) Sale or exchange of property—(1) In general. The sale or exchange of property

Sections 1.614-2 to 1.614-5, inclusive, require certain acts to be performed on or before May 1, 1961 (the first day of the first month which begins more than 90 days after the regulations under section 614 were published in the Federal Register as a Treasury decision). The district director may, upon

(b) Special rule. In determining whether a bond, debenture, note, or certificate or other evidence of indebtedness is described in paragraphs (1), (2), and (3) of section 503(e), any organization described in section 401(a) shall be treated as an organization subject to the provisions of section 503. (Sec. 4975(e)(7) (88 Stat. 976;

(a) Scope. 26 U.S.C. 1043 and the rules of this subpart allow an eligible person to defer paying capital gains tax on property sold to comply with conflict of interest requirements. To defer the gains, an eligible person must obtain a Certificate of Divestiture from the Director of the Office of Government Ethics before selling the

, separately from other accounts of the trustee of such trust funds or the settlor or beneficiary of such trust arrangements. (c) This section applies to trust interests created in Coverdell Education Savings Accounts, formerly Education IRAs, established in connection with section 530 of the Internal Revenue Code (26 U.S.C. 530). [51

The regulations in this part govern the procedure and practice in connection with the issuance, denial, and revocation of certificates of label approval, certificates of exemption from label approval, and distinctive liquor bottle approvals under 27 U.S.C. 205(e) and 26 U.S.C

imported alcohol under this provision of customs law.) Claims for such export drawback shall be filed in accordance with the applicable regulations of the U.S. Customs Service. Such claims may cover either the full rate of tax which has been paid on the alcohol, if no nonbeverage drawback has been claimed thereon, or else the remainder of the tax if nonbeverage drawback under 26 U.S.C. 5114 has been or will

spirits as a byproduct. (26 U.S.C. 5273)

of the container. (26 U.S.C. 5311)

(26 U.S.C. 5236)

26 U.S.C. 5201)

(26 U.S.C. 5172, 5201, 5222, 5223, 5555)

26 U.S.C. 5172, 5271)

purpose is readily apparent. (26 U.S.C. 5178)

claim. (26 U.S.C. 5008, 5215, 6065)

production operations under subpart V of this part for periods during which production operations are suspended. (26 U.S.C. 5221)

chapter. (26 U.S.C. 5201, 5222, 5373)

(26 U.S.C. 5201, 5215)

(26 U.S.C. 5181, 5212, 5213, 5214, 5232, 5362, 5373)

26 U.S.C. 5212, 5362)

(26 U.S.C. 5206)

. (26 U.S.C. 5206)