67 FR 78683, Dec. 26, 2002; 79 FR 77851, Dec. 29, 2014] {"origins":[{"level":"part","identifier":"9032","label_level":"Part 9032","hierarchy":{"title":"11","chapter":"I","subchapter":"F","part":"9032

(b) The grantee is a public agency or a nonprofit tax-exempt organization under section 501 of the Internal Revenue Code of 1986 (26 U.S.C. 501); (c) The property is for use in connection with the grant; and (d) You pay 25 percent of the original acquisition cost of the excess personal property

6753, Feb. 26, 1990, as amended at 55 FR 6754, Feb. 26, 1990] {"origins":[{"level":"part","identifier":"18","label_level":"Part 18","hierarchy":{"title":"43","subtitle":"A","part":"18"},"current":false,"authority":["Sec. 319, Pub. L. 101-121 (\u003ca href=\"https://www.govinfo.gov

the Internal Revenue Code of 1986, as amended (26 U.S.C. 851). However, a Licensee making such election may make Distributions only as permitted under the applicable sections of this part (see the definition of Retained Earnings Available for Distribution, § 107.585

supplementing the written record are not acceptable. [65 FR 24569, Apr. 26, 2000, as amended at 89 FR 93198, Nov. 26, 2024] {"origins":[{"level":"part","identifier":"102-118

pursue a legal remedy through the courts. [65 FR 24569, Apr. 26, 2000, as amended at 74 FR 30476, June 26, 2009] {"origins":[{"level":"part","identifier":"102-118

89 FR 93198, Nov. 26, 2024] [65 FR 24569, Apr. 26, 2000, as amended at 87 FR 32326, May 31, 2022] {"origins":[{"level":"part","identifier":"102

legal remedy through the courts. [65 FR 24569, Apr. 26, 2000, as amended at 74 FR 30476, June 26, 2009] {"origins":[{"level":"part","identifier":"102-118","label_level

comment period. 3. By express or overnight mail. You may send written comments to the following address ONLY: Centers for Medicare & Medicaid Services, Department of Health and Human Services, Attention: CMS-9903-P, Mail Stop C4-26-05, 7500 Security Boulevard, Baltimore, MD 21244-1850.

)(1) and this paragraph do not apply if recognition of the income or gain occurs in the same taxable year in which the contribution is made. Section 170(e)(1) and this paragraph apply to a charitable contribution of an interest in ordinary income property or section 170(e) capital gain property which is described in paragraph (b) of §1.170A-6, or paragraph (b) of

distribution is made out of the United States shareholder's proportionate share, as determined under paragraph (d)(2) of §1.963-2, of such corporation's earnings and profits for the taxable year and would have counted toward a minimum distribution if it had been distributed to such United States shareholder. The application of this subparagraph may be illustrated by the following examples:

organization if the organization is more properly classified as a business entity under §301.7701-2. (c) Certain investment trusts—(1) An “investment” trust will not be classified as a trust if there is a power under the trust agreement to vary the investment of the certificate holders. See Commissioner

. 4, 1940, as amended at 26 FR 10035, Oct. 26, 1961]

Each handler shall maintain such records as are necessary to furnish the reports required to be submitted to the Committee by him under this subpart including, but not limited to, records of all transactions on prunes received, held and disposed of by him, and he shall retain such records for at least two years after the end of the crop year in which the applicable transaction occurred. [26 FR 8281, Sept. 2, 1961; 26 FR

A corporation organized by a farmers' cooperative marketing or purchasing association, or the members thereof, for the purpose of financing the ordinary crop operations of such members or other producers is exempt, provided the marketing or purchasing association is exempt under section 521 and the financing corporation is operated in conjunction with the marketing or purchasing association. The provisions of

An organization cannot qualify as a homeowners association under section 528 for a taxable year unless 60 percent or more of its gross income for such taxable year is exempt function income as defined in §1.528-9. The determiniation of whether an organization meets the provisions of this section shall be made after the close of the organization's taxable year.

If the existence of a beneficiary which is not an individual terminates, the amount to be included under section 652(a) in its gross income for its last taxable year is computed with reference to §§1.652(c)-1 and 1.652(c)-2 as if the beneficiary were a deceased individual, except that income required to be distributed prior to the termination but actually distributed to the

If the existence of a beneficiary which is not an individual terminates, the amount to be included under section 662(a) in its gross income for the last taxable year is computed with reference to §§1.662(c)-1 and 1.662(c)-2 as if the beneficiary were a deceased individual, except that income required to be distributed prior to the termination but actually distributed to the

(a) In general. For purposes of §1.706-4, the taxable year of a partnership shall be determined without regard to section 706(c)(2)(A) and its regulations. (b) Effective/applicability date. This section applies for partnership taxable years that begin on or

(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see §301.7701-18 of this chapter. (b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.

(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see §301.7701-18 of this chapter. (b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.

(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see §301.7701-18 of this chapter. (b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.

(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see §301.7701-18 of this chapter. (b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.