than 18 months after July 26, 1990. Editorial Notes References in Text This chapter, referred to in subsec. (a), was in the original "this Act", meaning

Statutory Notes and Related Subsidiaries Effective Date of 1979 Amendment Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under

Rule 26(a), any other party may move to compel disclosure and for appropriate sanctions. (B) To Compel a Discovery Response. A party seeking discovery may move for an order compelling an answer, designation, production, or inspection. This motion may be made if: (i) a deponent fails to answer a question asked under

(a) General rules—(1) Year other than required year. Except as otherwise provided in this section and §1.444-2T, a partnership, S corporation, or personal service corporation (as defined in §1.441

This section lists the headings for §§1.965-1 through 1.965-9. §1.965-1   Overview, general rules, and definitions. (a) Overview. (1) In

is not includable in gross income, and the obligations are treated as obligations described in section 103(a)(1) and §1.103-1, even though such obligations are industrial development bonds as defined in section 103(b)(2) and §1.103-7. However, interest on an obligation of such an issue is includable

(a) Treatment of contributions in excess of limitations. The exclusion provided under §1.403(b)-3(a) applies to a participant only if the amounts contributed by the employer for the purchase of an annuity contract for the participant do not exceed the applicable limit under sections 415 and 402(g), as described in this

and is not required to deposit under either the monthly or semi-weekly rules set forth in paragraphs (c)(1) and (c)(2) of this section during that taxable year. An employer who files Form 944 whose actual employment tax liability exceeds the eligibility threshold, as set forth in §§31.6011(a)-1(a)(5) and 31.6011(a)-4(a)(4), will not qualify for this exception and should follow the deposit

) and this section, the term future interest has generally the same meaning as it has when used in section 2503 and §25.2503-3 of this chapter (Gift Tax Regulations); it includes reversions, remainders, and other interests or estates, whether vested or contingent, and whether or not supported by a particular interest or estate, which are limited to commence in

individual (as defined in section 143) filing a separate return. No carryover or carryback of expenditures in excess of $10,000 is permitted. The maximum annual amortization deduction for expenditures incurred in any taxable year is $1,428.57 ($10,000/7). The maximum deduction in the first and eighth taxable years of the amortization period is one-half that amount, or $714.29, because of the half-year convention provided in

§1.631-3 for special rules relating to iron ore. The expenditures covered by section 272 are those which are attributable to the making and administering of such a contract or to the preservation of the economic interest retained under the contract. For examples of such expenditures, see paragraph (d) of this section. For a taxable year in which gross royalty income is realized under the contract of disposal, such

(a) Scope. This section applies to a foreign section 381 transaction (as defined in §1.367(b)-7(a)) either— (1) That is described in section 368(a)(1)(F); or (2) That involves— (i) At least one foreign corporation that

additions for the limitation year with respect to the participant under the plan, plus amounts credited to the participant's account under all other plans required to be aggregated with the plan pursuant to section 415(f) and §1.415(f)-1 that would have been considered annual additions for the limitation year under the plan if they had been credited under the plan rather than an aggregated plan.

paragraph (b) of this section. However, for purposes of the preceding sentence, an election under section 818(c) shall not apply with respect to such reserves which would not be treated as being computed on the preliminary term basis at the end of such taxable year except for the provisions of section 810 (a) or (b). See paragraph (c)(2) of §1.810-2. For example, if S, a life insurance company which

(a) In general. If a taxpayer chooses the benefits of section 901, any unused FOGEI tax paid or accrued in a taxable year beginning after December 31, 1982, may be carried to the taxable years specified in section 907(f) under the carryback and carryover principles of this section §1.904-2(b). See section 907(e) and

(a) In general. The following property, except where otherwise indicated, is considered to have been acquired from a decedent and the basis thereof is determined in accordance with the general rule in §1.1014-1: (1) Without regard to the date of the decedent's death, property acquired by bequest

after its purchase by the holder (including a purchase at original issue), exceeds the sum of all amounts payable on the instrument after the purchase date other than payments of qualified stated interest (as defined in §1.1273-1(c)). (3) Acquisition premium. A debt instrument is purchased at an acquisition premium if its

(a) Effective date. (1) The provisions of §§4.954-1 and 4.954-2 apply to taxable years of a controlled foreign corporation beginning after December 31, 1986. Consequently, any gain or loss (including foreign currency gain or loss as defined in section 988(b)) recognized during such taxable years