(b) Time and place for filing returns. For provisions relating to the time and place for filing returns, see §31.6071(a)-1A and §31.6091-1, respectively. [T.D. 8105, 51 FR 40168, Nov. 5

or not the collecting agent had attempted collection or the person liable for the tax had refused payment thereof. For purposes of this section, the report due date is— (a) In the case of a person using the alternative method of making deposits described in §40.6302(c)-3 of this chapter, the due date of the return on which the item of adjustment relating to

(c) Boundary. The Hames Valley viticultural area is located in southern Monterey County in the State of California. The boundary is as follows: (1) Beginning at the southeast corner of section 26, T. 23 S., R. 10 E., which coincides with the point where the 640 foot contour line crosses the Swain Valley drainage, the boundary proceeds in a straight line across section 26 to the northwest corner of section 26, T. 23 S., R. 10

, the Secretary may not discharge a debt until the requirements of 31 U.S.C. 3711(i) have been meet. (c) Upon discharge of an indebtedness, the Secretary must report the discharge to the IRS in accordance with the requirements of 26 U.S.C. 6050P and 26 CFR 1.6050P-1. The

(a) The first sentence of section 202(a),1 this section, and sections 3001, 3002, 3074, 3075, and 3076 of this title shall take effect July 26, 1947. (b) Except as provided in

January 1, 2002, for which the taxpayer— "(A) on a return filed before April 17, 2002, limited the exclusion under section 107 of the Internal Revenue Code of 1986 as provided in such amendment, or "(B) filed a return after April 16, 2002. "(3) Other years before 2002.—Except as provided in

section 13504(c) of Pub. L. 115–97, set out as a note under section 168 of this title.

65 FR 24569, Apr. 26, 2000, as amended at 69 FR 57620, Sept. 24, 2004; 74 FR 30475, June 26, 2009;

This section contains major captions for §§1.482-1 through 1.482-9. §1.482-1   Allocation of income and deductions among taxpayers. (a) In general

(a) In general. Sections 1.1374-1 through 1.1374-9, other than §1.1374-3(b) and (c) Examples 2 through 4, apply for taxable years ending on or after

(a) Group. The term group means an affiliated group of corporations as defined in section 1504. See §1.1502-75(d) as to when a group remains in existence. Except as the context otherwise requires, references to a group are references to a consolidated group (as defined in paragraph (h) of

section 103; (8) Obligations of the United States government; (9) Gift loans to a charitable organization (described in section 170(c)), but only if at no time during the taxable year will the aggregate outstanding amount of gift loans by the lender to that organization exceed $250,000. Charitable organizations which are effectively controlled, within the meaning of

Everglades, or Port of Miami. These moving security zones are activated when the subject vessel passes: Lake Worth Lighted Buoy LW, at approximate position 26°46′22″ N, 80°00′37″ W, when entering the Port of Palm Beach; passes Port Everglades Lighted Buoy PE, at approximate position 26°05′30″ N, 080°04′46″ W, when entering Port Everglades; and passes Miami Lighted Buoy M, at approximate position 25°46′05″ N, 080°05′01″ W, when entering Port of Miami. These moving security zones remain active whenever a

health plan in the individual market through the Exchange for the premium tax credit allowable under section 36B of title 26 and the cost-sharing reductions under section 18071 of this title; (2) the Secretary notifies— (A) the Exchange

), substitute a new statutory option (new option) for an outstanding statutory option (old option) or assume an old option without such substitution or assumption being considered a modification of the old option. For the definition of modification, see paragraph (e) of this section. (ii) For purposes of §§1.421-1 through 1.424-1, the

See §26.2642-4(a)(4) for rules relating to the recomputation of the applicable fraction and the imposition of additional GST tax, if additional estate tax is imposed under section 2032A.

For provisions relating to the requirement of returns of information regarding payments of dividends and corporate earnings and profits, see §§1.6042-1 to 1.6042-4, inclusive, of this chapter (Income Tax Regulations).

For provisions relating to the extension of time for payment of estate tax on value of reversionary or remainder interest in property, see §20.6163-1 of this chapter (Estate Tax Regulations).

The provisions of §§801.1 through 801.7 apply on or after October 17, 2005. [T.D. 9426, 73 FR 60628, Oct. 14, 2008]

For termination of extensions of time for payment of income tax granted to corporations expecting carrybacks in case of jeopardy, see section 6164(h).

The basis of an interest in a partnership acquired other than by contribution shall be determined under part II of subchapter O (sec. 1011 and following).