82 FR 60854, Dec. 26, 2017] {"origins":[{"level":"part","identifier":"9002","label_level":"Part 9002","hierarchy":{"title":"11","chapter":"I","subchapter":"E","part":"9002"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/26/9002\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C

82 FR 60854, Dec. 26, 2017] {"origins":[{"level":"part","identifier":"9032","label_level":"Part 9032","hierarchy":{"title":"11","chapter":"I","subchapter":"F","part":"9032"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/26/9032\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C

the public on the Federal website is readily accessible and easy to use, including— "(1) by improving the organization, availability, readability, and functionality of the website; "(2) by accommodating high-traffic volume; and "(3) by establishing best practices for scheduling routine website maintenance." Notification Improvement

enters into force, the Secretary shall make the text of the agreement, and the information described in subparagraphs (A)(iii) and (B)(iii) of subsection (a)(1) relating to the agreement, available to the public on the website of the Department of State. (2) Not less frequently than once every 120 days, the Secretary shall make the text of each qualifying non-binding instrument that became operative during the preceding 120 days, and the information described in

(I) posted on the internet website of the National Institutes of Health in a manner that is accessible and consistent with all applicable Federal laws and regulations, including such laws and regulations for the protection of— (aa) human research participants, including with respect to privacy, security, informed consent, and protected health information; and (bb) proprietary interests

(a) Carryback of deficits in post-1986 undistributed earnings of a first- or lower-tier corporation to pre-effective date taxable years—(1) Rule. For purposes of computing foreign income taxes deemed paid under §1.902-1(b) with respect to dividends paid by a first- or lower-tier corporation

(A) To defray the cost of legal and accounting services provided solely to ensure compliance with 52 U.S.C. 30101 et seq. and 26 U.S.C. 9001 et seq. in accordance with

(a)-(b) [Reserved]. For further guidance, see §1.274-5T(a) and (b). (c) Rules of substantiation—(1) [Reserved]. For further guidance, see §1.274-5T(c)(1). (2

(a) Any taxpayer permitted or required to take inventories pursuant to the provisions of section 471, and pursuant to the provisions of §§1.471-1 to 1.471-9, inclusive, may elect with respect to those goods specified in his application and properly subject to inventory to compute his opening and closing inventories in accordance with the method provided by section 472

; (ii) Which derives 80 percent or more of its gross income, if any, for such taxable year from sources within less developed countries, as determined under the provisions of §1.955-6; and (iii) Which has 80 percent or more in value (within the meaning of paragraph (d) of this section) of its assets on each day of such taxable

(c) Reporting requirements—(1) Reporting by persons paying the first tax. Except as provided in paragraph (c)(3) of this section, the person that paid the first tax under §48.4081-3 (the first taxpayer) must file a report that is in substantially the same form as the model report provided in paragraph (c)(2) of this

(a) Imposition of tax—(1) In general. Section 4051(a)(1) imposes a tax on the first retail sale (as defined in §145.4052-1(a)) of the following articles (including in each case parts or accessories therefor sold on or in connection therewith or with the sale thereof):

purpose to avoid the income tax with respect to shareholders unless the corporation, by the preponderance of the evidence, shall prove to the contrary. The burden of proving that earnings and profits have been permitted to accumulate beyond the reasonable needs of the business may be shifted to the Commissioner under section 534. See §§1.534-1 through 1.534-4. Section 533(b) provides that the fact that

groups. In the case of a controlled group, paragraph (a)(4)(i) of this section applies to all net premiums written for health insurance of United States health risks during the data year, in the aggregate, of the entire controlled group, except that any net premiums written by any member of the controlled group that is a nonprofit corporation meeting the requirements of §57.2(b)(2)(iii) or a

under the Bankruptcy Rules.) (ii) Paragraph (a)(1)(i) of this section is effective for appointments, qualifications and authorizations to act made on or after January 29, 1988. For appointments, qualifications and authorizations to act made before the foregoing date, 26 CFR 301.6036-1 (a)(1) and (4)(i) (revised as of April 1, 1986) apply. (2) Proceedings other than bankruptcy. A receiver in

i.e., on the Web, cloud, or other file sharing system). For additional submission methods, the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit https://www.epa.gov/​dockets/​commenting-epa-dockets. The https://www.regulations.gov/​ website allows you to submit your comment anonymously, which means

https://www.fcc.gov/​ecfs/​filings. Filers should follow the instructions provided on the website for submitting comments. For ECFS filers, in completing the transmittal screen, filers should include their full name, U.S. Postal service mailing address, and CG Docket Nos. 13-24, 03-123, and 10-51. Paper Filers: Parties who choose to file by paper must file an original and one copy of each filing. If more than one docket or rulemaking number

§1.381(b)-1(b). (2) Distributions in taxable years ending after July 24, 1969. (i) Section 381(c)(6) provides that if, in a transaction in a taxable year ending after July 24, 1969, to which section 381(a) applies, an acquiring corporation acquires depreciable property from a distributor or transferor

paragraph (b) of §1.1031(a)-1. (b) Election to treat outdoor advertising displays as real property—(1) In general. Under section 1033(g)(3) of the Code, a taxpayer may elect to treat property which constitutes an outdoor advertising display as real property for purposes of chapter 1 of the

forth the rules for an eligible plan of a tax-exempt entity. (b) Amounts included in gross income under an eligible governmental plan—(1) Amounts included in gross income in year paid under an eligible governmental plan. Except as provided in paragraphs (b)(2) and (3) of this section (or in

§1.665(e)-1A for the definition of “preceding taxable year.” (b) Distributions by domestic trusts—(1) Taxable years beginning after December 31, 1973. An accumulation distribution made by a trust (other than a foreign trust created by a U.S. person) in any taxable year beginning after December 31, 1973, is

(d) of this section). See paragraph (c) of §25.2514-1 for the definition of various terms used in this section. See paragraph (b) of this section for the rules applicable to determine the extent to which joint powers created after October 21, 1942, are to be treated as general powers of appointment. (b) Joint powers created after

Administrative Act of June 10, 1890, ch. 407, §5, 26 Stat. 132, as amended by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, §28, 36 Stat. 95, and by act

provided in paragraph (a)(2) of this section. (2) Exceptions—(i) In general. Paragraph (a)(1) of this section does not apply to deductions for expenses for business entertainment air travel or to deductions for expenses that meet the exceptions of section 274(e), §1.274-2(f), and this section

(a) Overview. This section provides special rules to determine whether arrangements for the purchase of output from an output facility cause an issue of bonds to meet the private business tests. For this purpose, unless otherwise stated, water facilities are treated as output facilities. Sections 1.141-3 and 1.141-4 generally

Management Agency's (RMA) website at www.rma.usda.gov or a successor website, will be used in the administration of this policy, including the adjustment of any loss or claim submitted under this policy. Throughout this policy, “you” and “your” refer to the insured shown on the accepted application and “we,” “us,” and “our” refer to FCIC. Unless the context indicates otherwise, the use of the plural form of a word includes the singular and the singular form of the