General rule. Under the reimbursement procedure, the withholding agent may repay the beneficial owner or payee for an amount of overwithheld tax. In such case, the withholding agent may reimburse itself by reducing, by the amount actually repaid to the beneficial owner or payee, the amount of any deposit of tax made by the withholding agent under §1.6302-2(a)(1)(iii) for

corporation, if a return is made for a short period by reason of subsection (a)(1) and if the tax is not computed under subsection (b)(2), then the exemptions allowed as a deduction under section 151 (and any deduction in lieu thereof) shall be reduced to amounts which bear the same ratio to the full exemptions as the number of months in the short period bears to 12. (d

as of the end of the holder's accrual period in which the bond is sold, retired, or otherwise disposed of. See §1.1275-7 for other rules relating to inflation-indexed debt instruments. (c) Yield and remaining payment schedule of certain bonds subject to contingencies—(1) Applicability.

credit was allowed under section 44(a) in the case of a taxpayer who purchases or constructs a new principal residence (within the meaning of §1.44-5(a)) within the applicable replacement period provided in section 1034. In determining whether a new principal residence qualifies for purposes of this section the rules relating to construction, acquisition, and occupancy under

described in section 170(c)(2)(B). For purposes of this paragraph, an organization treated as a section 509(a)(1) organization under §53.4945-5(a)(4) shall be treated as an organization described in section 501(c)(3). (2) Grants other than transfers of assets described in

section shall not apply to the trade or business of operating a nursery or sod farm or to the raising or harvesting of trees (other than fruit and nut trees). (b) Preproductive period expensesFor rules requiring capitalization of certain preproductive period expenses, see section 263A. (c) Exception for certain

(a) General ruleThe adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis (determined under section 1012 or other applicable sections of this subchapter and subchapters C (relating to corporate distributions and adjustments), K (relating to partners and

§1.996-3(d)) to the extent thereof. (b) Rules for qualifying distributions and deemed distributions under section 995(b)(1)(G)—(1) In general. Except as provided in subparagraph (2), any actual distribution to meet qualification requirements made pursuant to

. (i) If the award is the first award of educational assistance for the program of education the veteran or servicemember is pursuing, the commencing date of the award of educational assistance is the latest of: (A) The date the educational institution certifies under paragraph (b) or (c) of this section; (B) One year before the date of claim as determined by

(4) Durably affixed. (b) Use of labels. A proprietor may use labels as the means for applying prescribed marks if the labels meet the requirements of paragraph (a) of this section. (c) Location. A proprietor must place the prescribed marks on one side of the case or encased container, or on the head of the package.

(1) In generalFor purposes of this section, the term "section 6166 lien property" means interests in real and other property to the extent such interests— (A) can be expected to survive the deferral period, and (B) are designated in the agreement referred to in subsection (c).

(a) Where a registrant has filed two or more registration statements, it may file a single prospectus in the latest registration statement in order to satisfy the requirements of the Act and the rules and regulations thereunder for that offering and any other offering(s) registered on the earlier registration statement(s). The combined prospectus in the latest registration statement must include all of the information that currently would be required in a prospectus

recognized as separate entities for federal tax purposes. (4) Single owner organizations. Under §§301.7701-2 and 301.7701-3, certain organizations that have a single owner can choose to be recognized or disregarded as entities separate from their owners. (b)

, and those expenditures otherwise chargeable to capital account paid or incurred for the application of such items and materials to such land. No election is required to be made for those expenditures which are not capital in nature. Section 180, §1.180-2, and this section are not applicable to those expenses which are deductible under section 162 and the regulations thereunder or which are subject

(4) Renting and using telecommunications facilities in Iran and paying fees related to the dissemination of information and transmission of news feeds (e.g., fees for satellite uplink facilities, live news feeds, taxes); (5) Exporting and reexporting to Iran, and subsequently reexporting from Iran, equipment necessary for and ordinarily incident to journalistic activities, provided such equipment is designated as EAR99 under the Export

separate lines of business of the employer and for determining the day or days on which such assignments must be made. Under this procedure, each employee (i.e., a substantial-service employee or a residual shared employee as defined in §1.414(r)-11(b)(2) and (4)) is assigned to a single qualified separate line of business in a consistent manner for all purposes listed in paragraph (a)(2) of this

(a) In generalFor purposes of section 412, the accumulated funding deficiency of a multiemployer plan for any plan year is the amount, determined as of the end of the plan year, equal to the excess (if any) of the total charges to the funding standard account of the plan for all plan years (beginning with the first plan year for which

(a) Reserve for bad debts (1) In generalExcept as provided in subsection (c), a bank shall be allowed a deduction for a reasonable addition to a reserve for bad debts. Such deduction shall be in lieu of any deduction under section 166(a). (2) Bank

The estate tax return required by section 6018 must be filed on or before the due date. The due date is the date on or before which the return is required to be filed in accordance with the provisions of section 6075(a) or the last day of the period covered by an extension of time as provided in §20.6081-1. The due date, for a decedent dying after December 31, 1970

institution, operated primarily for scholarly or scientific research, or a representative of the news media, and your request is not for a commercial use, BBG will charge you only for the duplication of documents. Also BBG will not charge you the copying costs for the first 100 pages of duplication. “Educational institution” means a preschool, elementary or secondary school, institution of undergraduate or graduate higher education, or institution of professional or vocational education. “Non-commercial

arrangements have been made to enable the alien to carry out the purpose of the visit to and departure from the United States. (b) Definitions. (1) The term “business,” as used in INA 101(a)(15)(B), refers to conventions, conferences, consultations and other legitimate activities of a commercial or professional nature. It does not include local employment or labor for hire. For the purposes of this

(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

(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