§53.4958-3 immediately prior to entering into the contract. (iv) Substantial performance required. Paragraph (a)(3)(i) of this section does not apply to any fixed payment made pursuant to the initial contract during any taxable year of the person contracting with the applicable tax-exempt organization if the person fails to perform substantially

received. Expenditures are to be deducted for the taxable year in which actually made. For rules relating to constructive receipt, see §1.451-2. For treatment of an expenditure attributable to more than one taxable year, see section 461(a) and paragraph (a)(1) of §1.461-1.

74:36:01:05 Applicable requirements of the Clean Air Act defined 9/13/2017 7/26/2018 83 FR 29700, 6/26/2018 74:36:01:06 Complete

taken into account in computing qualified investment with respect to such property, a recapture determination shall be made with respect to each shareholder who is treated, under §1.48-5, as a taxpayer with respect to such property. Each such recapture determination shall be made with respect to the pro rata share of the basis (or cost) of such property taken into account by such shareholder in

(a) Scope. This section provides rules under section 336(e) to determine the aggregate deemed asset disposition price (ADADP) for Target. ADADP is the amount for which old Target is deemed to have sold all of its assets in the deemed asset disposition. ADADP is allocated among Target's assets in the same manner as the aggregate deemed sale price (ADSP) is allocated under

at-risk funding target attainment percentage for the preceding plan year (determined under paragraph (b)(4) of this section) is less than 70 percent. (2) Small plan exception. If, on each day during the preceding plan year, a plan had 500 or fewer participants (including both active and inactive participants), determined in accordance with the same rules that apply for purposes of

) of this section regarding special rules for agricultural vehicles. See §41.4482(c)-1(c) for the meaning of “use” on the public highways. (2) Information to be supplied in support of suspension of tax. The owner of a highway motor vehicle who reasonably expects that the vehicle will be used for 5,000 or fewer miles on

In general, amounts received under contracts described in paragraph (a)(1) of §1.72-2 are not to be included in the income of the recipient to the extent that such amounts are excludable from gross income as the result of the application of section 72 and the regulations thereunder.

Taxpayers must account for average excess expenditures allocated to related persons under applicable administrative pronouncements interpreting section 263A(f). See §601.601(d)(2)(ii)(b) of this chapter. [T.D. 8584, 59 FR 67215, Dec. 29, 1994]

For rules applying the elections under section 13261(g) (2) and (3) of the Omnibus Budget Reconciliation Act of 1993 to intangible property described in section 167(f), see §1.197-1T. [59 FR 11922, Mar. 15, 1994]

See §1.460-2 for rules providing for the application of the long-term contract methods to certain manufacturing contracts. [T.D. 8067, 51 FR 393, Jan. 6, 1986, as amended by T.D. 8929, 66 FR 2240, Jan. 11, 2001]

For rules relating to basis of property acquired in a transfer which is in part a gift and in part a sale, see §§1.170A-4(c), 1.1011-2(b), and §1.105-4. [T.D. 7207, 37 FR 20799, Oct. 5, 1972]

The character of gain or loss on a short sale that is (or is identified as being) part of a hedging transaction is determined under the rules of §1.1221-2. [T.D. 8555, 59 FR 36367, July 18, 1994]

For regulations providing for a claim of reduced withholding tax under section 1442 by certain foreign corporations pursuant to the provisions of an income tax treaty, see §1.1441-6. [T.D. 8734, 62 FR 53466, Oct. 14, 1997]

For regulations concerning the discharge of an executor from personal liability for a decedent's income and gift taxes, see §301.6905-1 of this chapter (Regulations on Procedure and Administration). [T.D. 7238, 37 FR 28725, Dec. 29, 1972]

For regulations concerning the discharge of an executor from personal liability for a decedent's income and gift taxes, see §301.6905-1 of this chapter (Regulations on Procedure and Administration). [T.D. 7238, 37 FR 28738, Dec. 29, 1972]

The employee representative tax is measured by the amount of compensation received for services rendered as an employee representative. For provisions relating to compensation, see §31.3231(e)-1. [T.D. 8582, 59 FR 66190, Dec. 23, 1994]

Every person required under §41.6011(a)-1 to make a return must provide the identifying number required by the instructions to the form on which the return is made. [T.D. 8879, 65 FR 17155, Mar. 31, 2000]

For provisions relating to the requirements of returns of information relating to persons receiving contracts from certain Federal executive agencies, see §1.6050M-1 of this chapter (Income Tax Regulations). [T.D. 8275, 54 FR 50372, Dec. 6, 1989]

Cross-reference. For provisions relating to the making of levies while an offer to compromise is pending, see §301.7122-1. [T.D. 9027, 67 FR 77417, Dec. 18, 2002]

If any installment of tax is overpaid, the overpayment shall first be applied against any outstanding installments of such tax. If the overpayment exceeds the correct amount of tax due, the overpayment shall be credited or refunded as provided in section 6402 and §§301.6402-1 to 301.6402-4, inclusive.

The provisions of §513.2 relating to the degree of liability to Irish tax in the case of dividends are equally applicable with respect to the income falling within the scope of this section. [T.D. 8734, 62 FR 53497, Oct. 14, 1997]

The provisions of §513.2 relating to the degree of liability to Irish tax in the case of dividends are equally applicable with respect to the income falling within the scope of this section. [T.D. 8734, 62 FR 53498, Oct. 14, 1997]