plan does not fail to satisfy this paragraph (b)(1)(i) merely because the plan provides, in accordance with section 401(a)(36), that a distribution may be made from the plan to an employee who has attained age 62 and who is not separated from employment at the time of such distribution. (ii) Section 1.401-1(b)(1)(i), a pre-ERISA regulation, provides rules

(a) In general. A requesting spouse may be relieved of joint and several liability for tax (including additions to tax, penalties, and interest) from an understatement for a taxable year under this section if the requesting spouse elects the application of this section in accordance with §§1.6015-1(h)(5) and 1.6015-5, and—

. (d) Gifts by nonresident alien donors. The rules contained in paragraphs (a) through (c) of this section also apply to a nonresident not a citizen of the United States provided that, under section 2501(a)(1) and §25.2511-3, the transfer is subject to the gift tax. (e)

respect to all of the property in the trust to which the QTIP election applies. See, however, §26.2654-1(b)(1). Property that qualifies for a deduction under section 2056(b)(5) is not eligible for the election under this section. (b) Time and manner of making election. An election under this section is made on the return on which

(a) Leases. When a taxable article is leased by a manufacturer, producer, or importer, liability for tax is incurred, except as provided by section 4217(b) and §48.4217-2, on each payment made with respect to such lease. Tax is payable on each lease payment as long as the article is leased by the manufacturer, producer, or

. The term “highway vehicle” has the same meaning assigned to this term under §48.4061(a)-1(d). (d) Highway. The term “highway” includes any road, whether a Federal highway, State highway, city street, or otherwise, in the United States which is not a private roadway. (e)

described in this subparagraph (2) if it is a proceeding with respect to the taxpayer's liability for second tier tax and is commenced in accordance with section 6213 (a). (3) Refund proceeding commenced before correction period ends. A proceeding is described in this subparagraph (3) if it is a proceeding commenced under section 7422, in accordance with the provisions of

the Internal Revenue Code of 1954 (26 U.S.C. 501(c) and exempt from taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)) or any nonprofit scientific or educational organization qualified under a state nonprofit organization statute. (i) The term

(a) Wine bond. Except as provided in paragraph (d) of this section, the proprietor must give bond on TTB F 5120.36, Wine Bond, to cover the liability for excise taxes imposed by the Internal Revenue Code of 1986, on wines produced or received by the proprietor. The bond will apply to wine, spirits, and volatile fruit-flavor concentrate, or other commodities subject to tax under

(3) With the Recorder of Deeds of the District of Columbia. If the property subject to the lien imposed by 26 U.S.C. 6321 is deemed situated, under the provision of paragraph (b) of this section, in the District of Columbia, the notice shall be filed in the office of the Recorder of Deeds of the District of Columbia. (b)

indefinitely from receiving regular compensation, solely by reason of a State law provision which meets the requirement of section 3304(a)(7) of the Internal Revenue Code of 1986 (26 U.S.C. 3304(a)(7)): Provided, that, an individual shall not be entitled to Extended Benefits based on regular compensation in a second benefit year during which the individual is

not necessarily preclude the applicability of section 12(a) of the Act.[26] [36 FR 25156, Dec. 29, 1971] Footnotes

period covered by the advance for the expenses properly and actually incurred. (5) Excessive compensation. Under sections 408(b)(2) and 408(c)(2) of the Act, any compensation which would be considered excessive under 26 CFR 1.162–7 (Income Tax Regulations relating to compensation for personal services which consitutes an ordinary

service, interstate or foreign commerce would be impeded, impaired, or abated;[25] others are whether the service contributes materially to the consummation of transactions in interstate or foreign commerce[26] or makes it possible for existing instrumentalities of commerce[

)), as described in 11 CFR 104.20(c)(7), from which it makes disbursements for electioneering communications. (e) Activities prohibited by the Internal Revenue Code. Nothing in this section shall be construed to authorize any organization exempt from taxation under

assessed under subsection (a) or (b) of section 6694 on any person with respect to any document for which a penalty is assessed on such person under subsection (a). (3) Coordination with section 6700No penalty shall be assessed under

.—The amendments made by this subtitle [subtitle E (§§3041–3044) of title III of Pub. L. 100–647, enacting this section and amending sections 1402 and 3121 of this title, section 71 of Title 25, Indians, and

break or cut away such pipe or other conveyance, and turn any cock, or to examine whether such pipe or other conveyance conveys or conceals any distilled spirits, mash, wort, or beer, or other liquor, from the sight or view of the officer, so as to prevent or hinder him from taking a true account thereof. (e) PenaltyFor penalty for violation of this section, see

be used to provide residences for veterans, such issue also meets the requirements of paragraph (c) of this section. The requirements of section 143(g) and this section are applicable in addition to the requirements of section 148 and §§1.148-0 through 1.148-11. (b) Effective rate of mortgage interest not to exceed bond yield by more

craft and the taxpayer is not considered to have made an election with respect to the craft under §1.861-9(e)(2), then the taxpayer shall treat all amounts includible in gross income with respect to the qualified craft as income from sources within the United States for each taxable year ending after commencement of the lease. If this section applies to

section does not apply to a dividend equivalent described in section 871(m) and the regulations thereunder. Notional principal contract income is income attributable to a notional principal contract as defined in §1.446-3(c). An agreement between a taxpayer and a qualified business unit (as defined in section 989(a)) of the taxpayer, or among qualified business units of the same taxpayer, is not a

(a) In general. If a taxpayer makes the election described in paragraph (b) of §1.9005-1, he shall be deemed to have consented to the application of section 2 of the Act with respect to all the clay and quartzite described in that paragraph for all taxable years for which the election is effective whether or not the taxpayer is

100,000 First Limitation, §28.2014-2(a) $100,000 (factor C of the ratio stated at §20.2014-2(a)) ÷ $100,000 + $200,000 (factor D of the ratio stated at §20.2014 2(a) × $50,000 + $100,000) (factor B of the ratio

taxable sale had knowledge at the time of the sale that the article or fuel was being purchased for export to a foreign country or shipment to a possession of the United States. See §48.6416(e)-1 for the circumstances under which a claim for refund by reason of the exportation of an article may be claimed by the exporter or shipper, rather than by the person who paid the tax. For definition of

return pursuant to §1.6033-2(a)(2)(iv). (2) Applications for notification by other State officers. Other officers of States described in subparagraph (1) of this paragraph, and officers of States not described in such subparagraph, may request that they be notified (either generally or with respect to a particular organization

(a) Additional material required of applicantsBefore issuing an advance determination of whether a pension, profit-sharing, or stock bonus plan, a trust which is a part of such a plan, or an annuity or bond purchase plan meets the requirements of part I of subchapter D of chapter 1 of title 26, the Secretary of the Treasury shall require the person applying for the determination to provide, in addition to any material and

to employees who are required by §227.107 to be included in a hearing conservation program. (1) New employees. (i) Except as provided in paragraph (e)(1)(ii), for employees hired after February 26, 2007, the railroad shall establish a valid baseline audiogram within 6 months of the new

behalf of the employee's employer for the convenience of the employer is excluded from the employee's gross income if the meals are furnished on the business premises of the employer (see section 119). (For purposes of the exclusion under section 119, the definitions of an employee under §1.132-1(b) do not apply.) If, for a bona fide business-oriented security concern, an employer provides an employee

of which an interest charge DISC is a member. See Q&A 2 of this section and Q&A 13, of §1.921-1T(b)(13). (viii) A FSC must have made an election under section 927(f)(1) which is in effect for the taxable year. See Q&A 1 of §1.921-1T(b)(1) and §1.927