(b) and (c) of this section is satisfied. (2) Application of this section—(i) In general. A loan which is a producer's loan is a qualified export asset of the DISC (see §1.993-2(a)(5) and (F)). The interest on a producer's loan is a qualified export receipt of the DISC (see

income under §1.171-2. This reduction occurs when the holder takes the qualified stated interest into account under the holder's regular method of accounting. (2) Special rules for taxable bonds. A holder's basis in a taxable bond is reduced by the amount of bond premium allowed as a deduction under

deceased spousal unused exclusion (DSUE) amount available to the decedent is deemed to be applied to gifts made by the decedent before the decedent's basic exclusion amount is applied to those gifts (see §§20.2010-3(b) and 25.2505-2(b)); (B) In a calendar period in which the applicable exclusion amount allowable with regard to gifts made during that period

June 10, 1890, ch. 407, §10, 26 Stat. 136, as reenacted by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, §28, 36 Stat. 97. A provision somewhat similar to subdivision (a)(5) of

years that are base years (within the meaning of §1.501(h)-3(c)(7)), if the organization has an election under section 501(h) in effect for the taxable year. An organization that is a member of an affiliated group of organizations (as defined in §56.4911-7(e)) but that is not a member of a

bank has been active in the party no bad debt deduction will be allowed with respect to the loan. (b) Definitions—(1) Political party. For purposes of this section and §1.276-1, the term political party means a political party (as commonly understood

chooses to take to any extent the benefits of section 901, relating to the credit for taxes of foreign countries and possessions of the United States. (e) Real property taxes. Taxes on real property, to the extent that section 164(d) and §1.164-6 require such taxes to be treated as imposed on another taxpayer.

This section lists the major captions that appear in §§1.6050H-1 and 1.6050H-2. §1.6050H-1   Information reporting of mortgage interest received in a trade

(a) In general. (1) A qualified withdrawal is one made from the fund during the taxable year which is in accordance with section 607(f)(1) of the Act, the agreement, and with regulations prescribed by the Secretary of Commerce and which is for the acquisition, construction, or reconstruction of a qualified vessel (as defined in

(a) In general. Except as otherwise provided in paragraph (b) of this section, tips received after 1965 by an employee in the course of his employment shall be considered remuneration for employment. (For definition of the term “employee” see 3121(d) and §31.3121(d)-1.) Tips reported by an employee to his employer in a

(a) In general. Under section 4943(c)(4)(B)(ii), where the combined holdings on May 26, 1969, of a private foundation and all disqualified persons in any one business enterprise exceed 75 percent of the voting stock or more than a 75 percent interest in the value of all outstanding shares of all classes of stock in such enterprise, and the foundation's holdings on such date do not exceed 95 percent of the voting stock in such

declaration which is made by the new representative as required by §601.502(c); and (iii) Power of attorney. A power of attorney which specifically authorizes the substitution or delegation. An employee of a recognized representative may not be substituted for his/her employer with

Sept. 26, 1961, Pub. L. 87–299, §1 "Sec. 9", 75 Stat. 646. The words "and section 3282 of Title 18" are

(a) General. Any person wishing to establish a large plant must file form TTB F 5110.74, Application and Permit for an Alcohol Fuel Producer Under 26 U.S.C. 5181, with the appropriate TTB officer. (b) Application information. The applicant for a large plant permit

jeopardized or the effective administration of this part is hindered by the approval. (Approved by the Office of Management and Budget under control number 1513-0061) (Act of August 16, 1954, Ch. 736, 68A Stat. 917 (26 U.S.C. 7805); sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (

26 U.S.C. 7805); sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5552)) [T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, as amended by T.D. ATF-435, 66 FR 5476, Jan. 19, 2001]

finds the revenue is jeopardized or the effective administration of this part is hindered by the approval, such TTB officer may withdraw approval for an alternate method or procedure or for an emergency variation from requirements, approved under paragraph (a) or (b) of this section. (Act of August 16, 1954, Ch. 736, 68A Stat. 917 (26 U.S.C. 7805); sec

return, declaration, statement, or other document filed for a subsequent taxable year or period. (4) Fractional part of a cent. For treatment of the fractional part of a cent in the payment of taxes, see 26 U.S.C. 6313 and §70.62 of this

(a) Chapter 53 of the Internal Revenue Code (26 U.S.C. 5801-5872), the provisions of which are derived from the National Firearms Act Amendments of 1968 (82 Stat. 1227), imposes a tax on the making and transfer in the United States of machine guns, destructive devices, and certain other types of firearms, and an occupational tax upon every importer and manufacturer

26 U.S.C. 6109). For an individual, the taxpayer identifying number is the individual's social security number. Tax refund offset means withholding or reducing a tax refund payment by an amount necessary to satisfy a debt owed to the United States by the payee(s) of a tax refund payment.

§ 165.1311 Olympic View Resource Area, Tacoma, WA. (a) Regulated area. A regulated navigation area is established on that portion of Commencement Bay bounded by a line beginning at: 47°15′40.19753″ N, 122°26′09.27617″ W; thence to 47°15′42.21070″ N, 122°26′10.65290″ W; thence to 47°15′41.84696″ N, 122°26′11.80062″ W; thence to 47°15′45.57725″ N, 122°26′14.35173″ W; thence to 47°15′53.06020″ N, 122°26′06.61366″ W; thence to 47°15

31 U.S.C. 3711(i) have been met. (c) Upon discharge of a debt of more than $600, GSA must report the discharge to the Internal Revenue Service (IRS) in accordance with the requirements of 26 U.S.C. 6050P and

§ 110.12 Candidate appearances on public educational institution premises. (a) Rental of facilities at usual and normal charge. Any unincorporated public educational institution exempt from federal taxation under

For purposes of this subsection— (A) Federally authorized tax practitionerThe term "federally authorized tax practitioner" means any individual who is authorized under Federal law to practice before the Internal Revenue Service if such practice is subject to Federal regulation under section 330 of title 31, United States Code.

section 231v of this title and subchapter E of chapter 22 of Title 26, Internal Revenue Code, amending sections 231a to 231f, 231n, 231n–1, 231q, 231r, and 231u of this title, sections 24, 72, 501, 3201, 3211, 3221, and 3231 of Title 26, and

Statutory Notes and Related Subsidiaries Effective Date Section applicable with respect to plan years beginning on or after Jan. 1, 2022, see

prior section 5414, act Aug. 16, 1954, ch. 736, 68A Stat. 675, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.