title. (2) The information covered by consent forms described in this subpart involves income information from SWICAs, and wages, net earnings from self-employment, payments of retirement income, and unearned income as referenced at 26 U.S.C. 6103. In addition, consent forms may authorize the collection of other information from applicants and participants to determine

Amounts made available for the compensation of officers and employees of the United States Government may be used to pay taxes imposed on an agency as an employer under chapter 21 of the Internal Revenue Code of 1986 (26 U.S.C. 3101 et seq.).

Mar. 3, 1891, ch. 517, §2, 26 Stat. 826; Feb. 26, 1919, ch. 49, §5, 40 Stat. 1182;

Revenue Code of 1986 (26 U.S.C. 9502). The amounts remain available until expended. Open Table Historical and Revision Notes

shall be computed at the underpayment rate of interest established under Section 6621(a)(2) of the Internal Revenue Code, 26 U.S.C. 6621(a)(2), and shall be compounded quarterly. The Commission or the hearing officer may, by order, specify a lower rate of prejudgment interest as to any funds which the respondent has placed in an escrow or otherwise guaranteed for payment of disgorgement upon a

. (b) 21st Century Scholarship Certificates must be personalized and indicate the amount of Federal financial aid for college and the estimated amount of any scholarship provided under section 404E of the HEA, if applicable, that a student may be eligible to receive. (Authority: 20 U.S.C

§ 1000.306 Cost sharing or matching. Notwithstanding 2 CFR 200.306(e), Low Income Taxpayer Clinic grantees may use the rates found in

26 U.S.C. 42), through such delegation as may be in effect by regulation hereafter, shall review all projects receiving tax credits and some form of HUD assistance for any excess subsidy provided to individual projects and reduce subsidy sources in accordance with outstanding guidelines. (d) Davis-Bacon Act. The Commissioner shall obtain and provide to the

24569, Apr. 26, 2000, as amended at 74 FR 30476, June 26, 2009] {"origins":[{"level":"part","identifier":"102-118","label_level":"Part 102-118","hierarchy":{"title":"41","subtitle":"C","chapter":"102","subchapter":"D","part":"102-118"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov

65 FR 24569, Apr. 26, 2000, as amended at 89 FR 93198, Nov. 26, 2024] {"origins":[{"level":"part","identifier":"102-118","label_level":"Part 102-118","hierarchy":{"title":"41","subtitle":"C","chapter":"102","subchapter":"D","part":"102-118"},"current":false,"authority":["\u003ca href

65 FR 24569, Apr. 26, 2000, as amended at 74 FR 30476, June 26, 2009] {"origins":[{"level":"part","identifier":"102-118","label_level":"Part 102-118","hierarchy":{"title":"41","subtitle":"C","chapter":"102","subchapter":"D","part":"102-118"},"current":false,"authority":["\u003ca href

65 FR 24569, Apr. 26, 2000, as amended at 74 FR 30476, June 26, 2009] {"origins":[{"level":"part","identifier":"102-118","label_level":"Part 102-118","hierarchy":{"title":"41","subtitle":"C","chapter":"102","subchapter":"D","part":"102-118"},"current":false,"authority":["\u003ca href=\"https

(a) A person (including an estate or trust (see section 642(f) and §1.642(f)-1) and a partnership (see section 703 and §1.703-1)) is entitled, by election, to a deduction with respect to the amortization of the adjusted basis (for determining gain) of an emergency

(a) Bonus. (1) If a bonus in addition to royalties is received upon the grant of an economic interest in a mineral deposit, or standing timber, there shall be allowed to the payee as a cost depletion deduction in respect of the bonus an amount equal to that proportion of his basis for depletion as provided in section 612 and

(c)(3) by reason of section 508(a) and this paragraph. See section 508(d)(2)(B) and §1.508-2(b) regarding the deductibility of charitable contributions to an organization during the period such organization is not exempt under section 501(a) as an organization described in section 501(c)(3) by reason of failing to file a notice under section 508(a) and this subparagraph. See also

(c) of §1.167(a)-1 for the definition of salvage value, the time for making the determination, the redetermination of salvage value, and the general rules with respect to the treatment of salvage value. See also section 167(g) and §1.167(g)-1 for basis for depreciation. A reduction of

This section lists captions contained in §§1.409A-1, 1.409A-2, 1.409A-3, 1.409A-4, 1.409A-5 and 1.409A-6. §1.409A-1   Definitions and covered plans.

instrument to set amounts aside. See section 642(c)(6) and §1.642(c)-4 for disallowance of a deduction under this section to a trust which is, or is treated under section 4947(a)(1) as though it were, a private foundation (as defined in section 509(a) and the regulations thereunder) that is not exempt from taxation under section 501(a). (2)

adjustments required by such provisions are not deemed effective until after the transfer, such as certain adjustments required under sections 108 and 1017 and §1.1502-28), the share is a loss share. When this section applies, paragraph (b) of this section applies first and may redetermine members' bases in their shares of S stock. If the transferred share is a loss share after any basis redetermination

(a) In general. If any portion of an underpayment, as defined in section 6664(a) and §1.6664-2, of any income tax imposed under subtitle A of the Code that is required to be shown on a return is attributable to a substantial understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion

(b) For purposes of §§54.4980B-1 through 54.4980B-10, health care has the same meaning as medical care under section 213(d). Thus, health care generally includes the diagnosis, cure, mitigation, treatment, or prevention of disease, and any other undertaking for the purpose of affecting any

For the application of part V, subchapter C, chapter 1 of the Code to operations loss carryovers of life insurance companies, see section 812(f) and §1.812-7 and section 381(c)(22) and §1.381(c)(22)-1. [T.D. 6625, 27 FR 12543, Dec. 19, 1962]

The performance of service by an individual as an employee or employee representative as defined in section 3231(b) and (c), respectively (see §§31.3231(b)-1 and 31.3231(c)-1 of Part 31 of this chapter (Employment Tax Regulations)), that is, an individual covered under the railroad retirement system, does not constitute a trade or business.

No deduction is allowed from the decedent's gross estate under section 2055 for property with respect to which a deduction is allowed by reason of section 2056(b)(7). See section 2056(b)(9) and §20.2056(b)-9. [T.D. 8522, 59 FR 9647, Mar. 1, 1994]

Notwithstanding the provisions of §25.6091-1 the Commissioner may permit the filing of the gift tax return required by section 6019 in any local Internal Revenue Service office. [T.D. 6600, 27 FR 4987, May 29, 1962, as amended by T.D. 9156, 69 FR 55745, Sept. 16, 2004]