Effective for any Form 8928 that is due on or after January 1, 2010, the return required by §54.6011-2 must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service. [T.D. 9457, 74 FR 46000, Sept. 8, 2009]

The compliance and enforcement provisions of part 26 (§§26.101 and 26.105 through 26.109) apply to this part in the same way that they apply to FAA recipients and programs under part 26. [70 FR 14508, Mar. 22, 2005, as amended at 72 FR 15616, Apr. 2, 2007]

After January 26, 1931, no permit, license, lease, or other authorization for the use of land within the Glacier National Park, Montana, for the erection and maintenance of summer homes or cottages shall be granted or made: Provided, however, That the Secretary of the Interior may, in his discretion, renew any permit, license, lease, or other authorization for such purpose granted or made prior to January 26, 1931.

(a) The provisions of this subpart, with the exception of §95.10-90, shall apply to all fire main installations contracted for on or after May 26, 1965. Installations contracted for prior to May 26, 1965, shall meet the requirements of §95.10-90.

may claim that a cost sharing arrangement is a qualified cost sharing arrangement only if the agreement meets the requirements of paragraph (b) of this section. Consistent with the rules of §1.482-1(d)(3)(ii)(B) (Identifying contractual terms), the district director may apply the rules of this section to any arrangement that in substance constitutes a cost sharing arrangement, notwithstanding a

carried on by each controlled foreign corporation would constitute a separate branch under the principles of §1.367(a)-6T(g)(2) if carried on directly by a United States person. (B) The controlled foreign corporations carry on a business, financial operation, or venture as partners directly or indirectly in a partnership (as defined in section 7701

Electronic copies of supporting documents referenced in this final rule, including the Categorical Exclusions (CE) and final regulatory flexibility analysis (FRFA), are available from www.regulations.gov or from the NMFS West Coast Region Groundfish Fisheries website at http://www.westcoast.fisheries.noaa.gov/​fisheries/​groundfish/​index.html. FOR FURTHER INFORMATION CONTACT:

attributable (under paragraph (b) of this section) to the amount included in an individual's gross income as a dividend under section 1248(a) shall be determined separately for each share of stock sold or exchanged. However, such determination may be made in respect of a block of stock if earnings and profits attributable to the block are computed under §1.1248-2 or 1.1248-3. See paragraph (b) of

) of this section. For the treatment of distributions to charity, see paragraph (e) of this section. For the time limitations for amendment of governing instruments, see paragraph (f) of this section. For transitional rules under which particular requirements are inapplicable to certain trusts, see paragraph (g) of this section. Section 1.664-2 provides rules relating solely to a charitable remainder

machine is allocable to its function of abating water pollution, such $30,000 will be deemed to be the adjusted basis for purposes of determining gain for purposes of paragraph (a) of §1.169-3. (ii) If a facility is used in connection with more than one plant or other property, and at least one such plant or other property was not in operation before January 1

from the property (computed without allowance for depletion). For rules relating to the computation of such taxable income, see §1.613-5. (2) In cases in which there are produced from a mineral property two or more minerals, each entitled to a different percentage depletion rate under section 613(b) and this section or any of which is entitled to cost depletion only

(a) In general. Section 408 prescribes rules relating to individual retirement accounts and individual retirement annuities. In addition to the rules set forth in §§1.408-2 and 1.408-3, relating respectively to individual retirement accounts and individual retirement annuities, the rules set forth in this section shall also apply

This section lists the captions that appear in the temporary regulations under section 444. §1.444-1T   Election to use a taxable year other than the required taxable year (temporary). (a) General rules. (1) Year other than required year.

(a) Fair market value. For purposes of this section and §1.1014-1, the value of property as of the date of the decedent's death as appraised for the purpose of the Federal estate tax or the alternate value as appraised for such purpose, whichever is applicable, shall be deemed to be its fair market value. If no estate tax return

(5) If the total remuneration payment (paragraph (a)(2) of this section) and the amount thereof which is taxable (paragraph (a)(3) of this section) are not equal, the reason therefor. (6) Copies of any statements furnished by the employee pursuant to paragraph (b)(12) of §31.3401(a)-1 (relating to permanent residents of the Virgin Islands).

26 U.S.C. 3305(c)); (iv) Ascertain the correctness of Federal tax returns (26 U.S.C. 7602); (v) Enforce the Fair Labor Standards Act (29 U.S.C. 211); and

section 25, southwest quarter section 26, south half section 27, southeast quarter and south half southwest quarter section 28, southeast quarter

Such term shall not include any payment to the extent such payment is included in the gross income of a United States shareholder under section 951(a). (2) Related partyThe term "related party" means a related person as defined in section 954(d)(3), except

paragraph (a)(9) of this section if you do any of the following: (1) Attach a copy of a ruling by the Internal Revenue Service that you qualify as a tax-exempt organization described in 26 U.S.C. 501(c)(3); (2) Attach a statement describing the basis for your belief that you

Pub. L. 94–371, §7, July 26, 1976, 90 Stat. 1039; amended Pub. L. 95–622, title I, §110(d), Nov. 9, 1978, 92 Stat. 3420;

bonded wine cellar, or may be taxpaid and removed as provided by law. (3) On such use, transfer, or taxpayment, the Secretary shall credit the proprietor with the amount of wine spirits so used or transferred or taxpaid and, in addition, with such portion of wine spirits so withdrawn as may have been lost either in transit or on the bonded wine cellar premises, to the extent allowable under

Effective Date of 1996 Amendment Amendment by Pub. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(b) of Pub. L. 104–168, set out as a note under section

72 FR 54544, Sept. 26, 2007. § 10.73 Evidence. (a) In general. The rules of evidence prevailing in courts of law and equity are not controlling in hearings or proceedings conducted under this part. The Administrative Law Judge may, however, exclude evidence that is

section are a method of accounting for intercompany transactions, to be applied by each member in addition to the member's other methods of accounting. See §1.1502-17 and, with regard to consolidated return years beginning on or after November 7, 2001, §1.446-1(c

section, the definitions in §1.904-5(a)(4) apply. (b) Passive category income—(1) In general. The term passive category income means passive income and specified passive category income. (2)

(a) General rule. Under §1.467-1(d)(2)(i), constant rental accrual (as described under paragraph (d) of this section) must be used to determine the fixed rent for each rental period in the lease term if the section 467 rental agreement is a disqualified leaseback or long-term agreement within the meaning of paragraph (b) of this