(a) In general. An eligible taxpayer is allowed a deduction for the taxable year in which the taxpayer makes a cash payment (or is deemed to make a cash payment) to a nuclear decommissioning fund or for a special transfer under §1.468A-8 only if the taxpayer elects the application of section 468A. A separate election is required

to which such returns relate. (d) Special taxesFor payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.

through a variety of means to the general public, including news organizations that disseminate solely on the Internet. A request for records supporting the news-dissemination function of the requester shall not be considered to be for a commercial use. “Freelance” journalists who demonstrate a solid basis for expecting publication through a news media entity shall be considered as a representative of the news media. A publishing contract would provide the clearest evidence that publication is

limitations in §20.2053-1. (2) See §§20.2053-9 and 20.2053-10 with respect to the deduction allowed for certain state and foreign death taxes. (b) Property taxes. Property taxes are not deductible

IV. Statutory and Executive Order Reviews I. What is being addressed by this document? On November 26, 2018, the Wisconsin Department of Natural Resources (WDNR) submitted a request to EPA for approval of its infrastructure SIP for the 2012 annual PM2.5 NAAQS. On April 30, 2019, EPA proposed to approve the submission dealing with the first two requirements

(a) Part 773 of this chapter, Requirements for Permits and Permit Processing, shall apply to any person who applies for a permit for surface coal mining and reclamation operations. (b) In addition to the requirements of part 773, the following permit application review procedures shall apply: (1) Any person applying for a permit shall submit five copies of the

payment date for purposes of the subsequent deferral rules under §1.409A-2(b) is treated as the first possible date upon which a payment could be made under the terms of the plan. A plan may provide for payment upon the earliest or latest of more than one event or time, provided that each event or time is described in paragraphs (a)(1) through (6) of this section. For examples illustrating the

qualified trust, etc.In the case of a qualified funded plan, a contribution shall be taken into account only if it is paid— (A) to a trust (or the equivalent of a trust) which meets the requirements of section 401(a)(2), (B) for a retirement annuity, or (C) to a participant or beneficiary

paragraph (k) of this section, and which is operated solely for the purpose of conducting scientific research the results of which are not intended to promote any particular product or industry. (n) Representative of the news media means a person actively gathering news for an entity that is organized and operated to publish or broadcast news

(26) a profit and loss statement of the issuer showing earnings and income, the nature and source thereof, and the expenses and fixed charges in such detail and such form as the Commission shall prescribe for the latest fiscal year for which such statement is available and for the two preceding fiscal years, year by year, or, if such issuer has been in actual business for less than three years, then for such time as the issuer has been in actual business, year by year. If the date of the

conditions previously consented to and approved) notwithstanding that the time for payment of the tax may be deferred by the extended deferral period permitted by regulations in 27 CFR 41.114. If the bond on Form 2986 is in an amount insufficient to cover an extended deferral period, according to the requirements of

Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act. Editorial Notes

§1.163-7 for the treatment of de minimis original issue discount by the issuer and §§1.1273-1(d) and 1.1272-3 for the treatment of de minimis original issue discount by the holder. (b) Accrual of qualified stated interest. Qualified stated interest (as defined in

ACTION: Notice of availability. SUMMARY: The Environmental Protection Agency (EPA) is approving and announcing the availability of the latest version of the California EMFAC (short for EMission FACtor) model for use in state implementation plan (SIP) development and transportation conformity in California. EMFAC2017 is the latest update to the EMFAC

In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year— (1) for the production or collection of income; (2) for the management, conservation, or maintenance of property held for the production of income; or (3) in connection with the determination, collection

by using the property's fair market value on that date. Nevertheless, the amount of the deficiency dividend the entity may deduct is limited, under §1.562-1(a), to the adjusted basis of the property and the amount taxable to the individual as a dividend is determined by reference to the current and accumulated earnings and profits for the year to which the determination applies.

operations for the taxable year by reason of section 809(a)(1)), the amount of such excess shall be taken into account as a net decrease referred to in section 809(c)(2) and paragraph (a)(2) of §1.809-4 in determining gain or loss from operations. (2) Adjustment for increase. Section 810(b) provides that if the sum of the items

BBG grantee means Radio Free Asia, Inc (RFA) or Radio Free Europe/Radio Liberty, Inc. (RFE/RL); and Broadcaster means a reporter, writer, translator, editor, producer or announcer for news broadcasts; hosts for news broadcasts, news analysis, editorial and other broadcast features; or a news analysis specialist. The term broadcaster does not include individuals performing purely technical

specifically authorized to appear at such facility on the date of the visit in order to obtain examination, treatment, or care. Examples of scheduled visits include: Regular appointments for examination, treatment, or care; visits to undergo laboratory work; or doctor-recommended visits to clinics with open hours. Unscheduled visit means a visit to a VA, or VA-authorized, facility for purposes of examination, treatment, or care that

A brewer may remove beer, without payment of tax, to a laboratory for analysis to determine the character or quality of the product. Beer may be removed for analysis in packages or in bulk containers. The brewer shall record beer removed for analysis in daily records under §25.292 and on the Brewer's Report of Operations, Form 5130.9.

The proprietor or exporter may deliver the shipment directly to the consignees designated in §§28.241 through 28.245, or he may deliver it to a carrier for transportation and delivery to such consignees, or, when the exportation is to a contiguous foreign country, to the foreign consignee. (72 Stat. 1334, 1335, 1336, as