term “taxable income” means for purposes of paragraph (a) of §1.953-1 the gain from operations, as defined in section 809(b) and as modified by this section, derived from, and attributable to, the insurance of United States risks. For purposes of determining such taxable income, the provisions of section 802(b) (relating to the definition of life insurance company taxable income) shall not apply

§1.167(a)-8 (relating to determination of adjusted basis of retired asset), and the amount determined in such manner shall be allocated on a daily basis in order to determine the portion thereof which is attributable to a period after December 31, 1963, or after December 31, 1969, as the case may be. (b) Computation of depreciation

carryovers and carrybacks of unused investment credit), except that the provisions of paragraph (c)(4) and paragraph (e)(6), (7) and (8) of such section shall not apply. (b) Other items. See §1.51-1(h) for a rule that applies to certain transfers of a trade or business in which a member of a targeted group is employed.

(a) General rule. A defined benefit plan that does not meet one of the exceptions in §1.401(a)(26)-1(b) must satisfy paragraph (c) of this section with respect to its prior benefit structure. Defined contribution plans are not subject to this section. (b) Prior benefit structure. Each defined benefit plan has only one prior benefit structure, and all accrued

(ii) Substantial economic effect. Each partnership allocation must have substantial economic effect. However, allocations that cannot have economic effect must be deemed to be in accordance with the partners' interests in the partnership pursuant to §1.704-1(b)(4), or (if

0.50 Quad 26 of 57 rules meet this threshold for significance. 34 of 57 rules meet this threshold for significance. 37 of 57 rules meet this threshold for significance. 42 of 57 rules meet this threshold for significance.   These 26 rules

, and REAGs are available on the FCC's website at www.fcc.gov/auctions through the “Maps” submenu. (1) The 52 MEAs are composed of one or more EAs and the 12 REAGs are composed of one or more MEAs, as defined in the table below: Open Table

(a) General. (1) This section concerns renewal for copyrights originally secured from January 1, 1964, through December 31, 1977, either by publication with the required copyright notice or by registration as an unpublished work. Renewal registration for these works is optional. As provided in Pub. L. No. 102-307, 106 Stat. 264, enacted June 26, 1992, renewal registration made during the last

provided, unless the comment includes information claimed to be Confidential Business Information (CBI), or other information whose disclosure is restricted by statute. Do not submit information that you consider to be CBI or otherwise protected through www.regulations.gov, or email. The federal www.regulations.gov website is an “anonymous access” system, which means EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send

between the state and federally approved rules. DATES: Comments must be received on or before December 26, 2019. ADDRESSES: You may send comments, identified by Docket ID No. EPA-R07-OAR-2019-0477 to https://www.regulations.gov. Follow the online

docket for this action under Docket ID No. EPA-R07-OAR-2019-0337. All documents in the docket are listed on the https://www.regulations.gov website. Although listed in the index, some information is not publicly available, i.e., CBI or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the internet and will be publicly available only in hard copy form. Publicly available docket materials are available

rule is effective February 24, 2020. ADDRESSES: The EPA has established a docket for this action under Docket ID No. EPA-R10-OAR-2019-0568. All documents in the docket are listed on the https://www.regulations.gov website. Although listed in the index, some information is not publicly available, e.g., Confidential Business Information or other information the disclosure of which is

disclosure with the prior written consent of the patient to the extent, circumstances, and purposes allowed by VA regulations, and section (b)(2) authorizes disclosure under certain circumstances with or without the written consent of the patient. Section 3 of Public Law (Pub. L.) 115-26 (April 19, 2017) amended 38 U.S.C. 7332 by adding a new paragraph (b)(2)(H), authorizing disclosure of 7332-protected records without the written consent of the patient or

Codification Section 4581, Pub. L. 91–616, title III, §321, Dec. 31, 1970, 84 Stat. 1852; Pub. L. 93–282, title I, §121(a), May 14, 1974, 88 Stat. 130; Pub. L. 94–371, §11(a), (b), July 26, 1976, 90 Stat. 1041; Pub

(Sec. 410 (88 Stat. 898; 26 U.S.C. 410)) [T.D. 7508, 42 FR 47197, Sept. 20, 1977; 43 FR 2721, Jan. 19, 1978]

(a) A corporation described in section 501(c)(2) and otherwise exempt from tax under section 501(a) is taxable upon its unrelated business taxable income. For taxable years beginning before January 1, 1970, see §1.511-2(c)(4). Since a corporation described in section 501(c)(2) cannot be exempt under section 501(a) if it engages in any business other than that of

. For purposes of this section, a fiduciary is the person responsible for filing the tax returns and paying the taxes with respect to a trust. (c) Cross-references. For the requirement to deposit estimated tax payments of taxable trusts by electronic funds transfer, see §31.6302-1(h) of this chapter.

References in Text Act of May 25, 1938 (52 Stat. 442), as amended, referred to in text, is act May 25, 1938, ch. 277, 52 Stat. 442, as amended, which was classified to section 118e of former title 5, Executive Departments and Government Officers and Employees, and was repealed by act Jan. 26, 1948, ch. 36, §1004(a

and parts 900 through 904 (Federal Claims Collection Standards); (5) 5 CFR part 550, subpart K (salary offset); (6) 31 U.S.C. 3720D, 31 CFR 285.11 (administrative wage garnishment); (7) 26 U.S.C. 6402(d)

section 142(d) or 143(f) of the Internal Revenue Code (26 U.S.C. 142(d) or 143(f)). [63 FR 65699, Nov. 30, 1998, as amended at 65 FR 8265, Feb. 18, 2000; 65 FR 44431, July 18, 2000; 75 FR 8240, Feb. 24, 2010; 75 FR 76623, Dec. 9, 2010]

(c) Credit to ESOPs. A nonbank lender may extend and maintain purpose credit without regard to the provisions of this part, except for §221.3(b)(1) and (b)(3), if such credit is extended to an employee stock ownership plan (ESOP) qualified under section 401 of the Internal Revenue Code, as amended (

children are not otherwise covered by a health plan under this part. A self plus one enrollment covers only the former spouse and one eligible child of both the former spouse and the employee, former employee, or employee annuitant, provided the child is not otherwise covered by a health plan under this part. A child must be under age 26 or incapable of self-support because of a mental or physical disability existing before age 26. No person may be covered by two enrollments.

references whatever to the characteristics of the product. (26 U.S.C. 7805 (68A Stat. 917, as amended); 27 U.S.C. 205 (49 Stat. 981, as amended)) [T.D. 7020, 34 FR 20637, Dec. 30, 1969, as amended by T.D. ATF-62, 44 FR

27 U.S.C. 205); 26 U.S.C. 5301) (Approved by the Office of Management and Budget under control number 1513-0064) [T.D. TTB-145, 81 FR 94197, Dec. 22, 2016]