released on parole at any time in the discretion of the Commission. (d) If the Court has imposed a maximum term or terms of more than one year pursuant to 18 U.S.C. 924(a) or 26 U.S.C. 5871

instrumentality (including the United States Postal Service and the Postal Regulatory Commission) in the executive branch and the Smithsonian Institution shall, within one hundred and eighty days after September 26, 1973, submit to the Commission and to the Committee an affirmative action program plan for the hiring, placement, and advancement of individuals with disabilities in such department, agency, instrumentality, or Institution. Such plan shall include a description of the extent to which and methods

§1.1367-2(c) (relating to restoration of basis of indebtedness to the shareholder), the basis of a shareholder's stock in an S corporation is increased by the sum of the items described in section 1367(a)(1). The increase in basis described in section 1367(a)(1)(C) for the excess of the deduction for depletion over the basis of the property subject to depletion does not include the depletion

This section contains the captions that appear in §1.402(g)-1. §1.402(g)-1   Limitation on exclusion for elective deferrals. (a) In

(a) Any regulated investment company, whether or not such company meets the requirements of section 852(a) and paragraphs (a)(1) (i) and (ii) of §1.852-1, shall apply paragraph (b) of this section in computing its earnings and profits for a taxable year beginning after February 28, 1958. However, for a taxable year of a regulated investment company beginning before

credit under section 59, section 904(b)(3)(E)(ii)(II) shall be applied by using the language “section 55(b)(1)(B)” instead of “section 11(b)”. (c) Effective date. This section shall apply to taxable years beginning after July 20, 2004. See §1.904(b)-1(i) for a rule permitting taxpayers to choose to apply

This section lists the major paragraph headings contained in §1.1394-1. §1.1394-1 Enterprise zone facility bonds. (a) Scope. (b) Period of

(a) Years other than years affected by a net operating loss carryback. If the taxpayer files a timely statement in accordance with the provisions of §1.9000-3, the amount of the increase in tax shown on such statement for a taxable year shall, except as provided in paragraph (b) of this section, be considered for all purposes of

services being excepted from employment), the exception does not embrace the services performed by A in the employ of C (which constitute employment) and the taxes attached with respect to the wages (see §31.3121(a)-1) for such services. (c) For provisions relating to the circumstances under which services which are

(a) Statutory basis. This section and sections 54.9801-2 through 54.9801-6, 54.9802-1, 54.9802-2, 54.9802-3T, 54.9811-1, 54.9812-1T, 54.9831-1, and 54.9833-1 (portability sections) implement Chapter 100 of Subtitle K of the Internal Revenue Code of 1986. (b) Scope

withholding of United States tax. To avoid withholding of United States tax at source in the case of items of income to which this section applies, the nonresident alien who is a resident of France, or the French corporation, shall file Form 1001A-F, in duplicate, with the withholding agent in the United States. (c) Manner of filing. The provisions of

action (including the sale of a delinquent debt), the NRC may not discharge a debt until the requirements of 31 U.S.C. 3711(i) have been met. (c) Upon discharge of an indebtedness, the NRC shall report the discharge to the IRS in accordance with the requirements of 26 U.S.C. 6050P

Based on title 28, U.S.C., 1940 ed., §105, and section 3744 of title 26, U.S.C., 1940 ed., Internal Revenue Code (Mar. 3, 1911, ch. 231, §44, 36 Stat. 1100;

NW Corner 26–56–18.85 N, 090–31–26.44 W NE Corner 26–56–18.85 N, 090–30–53.06 W SE Corner 26–55–46.76 N, 090–30–53.06 W SW Corner 26–55–46.76 N, 090–31–26.44 W, and the area within 500 meters of the construction site's outermost points, is a safety zone. (b)

§ 500.267 Filing and service. (a) Filing. All documents submitted to the Administrative Review Board (Board) shall be filed in accordance with 29 CFR part 26. (b

Section is from act July 27, 1916, popularly known as the "Rivers and Harbors Appropriation Act of 1916". A further provision of act July 27, 1916, repealed act Mar. 3, 1891, ch. 542, 26 Stat

yards; thence 26° true, 475 yards; thence 115° 30′ true, 520 yards; thence 152° true, 500 yards to Pier 21; thence along the pier to the point of beginning. (b) The regulations. No person shall enter the restricted area. No vessels, except those engaged in naval operations, shall lie, anchor, moor or unnecessarily delay in the area. Vessels may pass through the area in the process of ordinary navigation except as directed by

§ 105-56.020 Priorities. (a) A levy pursuant to the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) takes precedence over other

, 2038; 41 U.S.C. 35, 38) [26 FR 9043, Sept. 26, 1961]

Prior Provisions A prior section 123 was renumbered section 140 of this title. Statutory Notes and Related Subsidiaries

connection with classifying the firearm. Editorial Notes Prior Provisions A prior section 5844, act