(a) The application of paragraph (b) of §1.318-1 may be illustrated by the following examples: Example 1. H, an individual, owns all of the stock of corporation A. Corporation A is not considered to own the stock owned by H in

(a) In general. A dealer (within the meaning of §1.453A-1(c)(1)) may adopt or change to the installment method for a type or types of sales on the installment plan (within the meaning of §1.453A-1(c)(3) and (d)) in the manner

(a) General rule. A taxpayer who makes the election provided in section 615(e) may defer any portion of the exploration expenditures made before January 1, 1970, with respect to each mine or other natural deposit, subject to the limitations described in section 615(c) and §1.615-4. The amounts so deferred shall be deducted ratably

considered a nonresident alien individual. See paragraph (d) of §1.1402(b)-1. A return is required under this section if an individual has self-employment income, as defined in section 1402(b), even though he may not be required to make a return under section 6012 for purposes of the tax imposed by section 1 or 3. Provisions applicable to returns under section 6012(a) shall be applicable to returns

under section 904 of title 7; (3) "industrial development agency" means any agency which is permitted to issue obligations the interest on which is excludable from gross income under section 103 of title 26; (4) "project costs" means the cost

paragraphs (b) and (c) of this section. [26 FR 190, Jan. 11, 1961, as amended at

section 300gg–115(a)(1) of this title, section 1185i(a)(1) of title 29, or section 9820(a)(1) of title 26, as applicable. Such providers shall submit provider directory information to a plan or issuers, at a minimum—

72 FR 54544, Sept. 26, 2007. § 10.60 Institution of proceeding. (a) Whenever it is determined that a practitioner (or employer, firm or other entity, if applicable) violated any provision of the laws governing practice before the Internal Revenue Service or the regulations in this part, the

the economic benefit in a manner different than as provided in §1.141-3(g); and (5) Measuring private payments or security on a basis that reasonably reflects the economic substance in a manner different than as provided in §1.141-4. (b

producers can be determined, and such shares are made applicable toward the purchase price of a share of stock or of a membership in the association. See, however, paragraph (c)(1) of §1.1388-1 for the meaning of payment in money for purposes of qualifying a written notice of allocation. (2) An association which has capital stock

(a) In general. Farmers', fruit growers', or like associations, organized and operated in compliance with the requirements of section 521 and §1.521-1 shall be subject to the taxes imposed by section 11 or section 1201, except that there shall be allowed as deductions from gross income, in addition to the other deductions

net value in the decedent's estate of the items which are included under section 691 in computing gross income. This is the excess of the value included in the gross estate on account of the items of gross income in respect of the decedent (see §1.691(a)-1 and paragraph (c) of this section) over the deductions from the gross estate for claims which represent the deductions and credit in

paragraph (b)(1) is required by the applicable regulations or revenue procedures for the purpose of making an information return, the information required by the form must be submitted on magnetic media, except as otherwise provided in paragraph (c) of this section. Returns on magnetic media must be made in accordance with applicable revenue procedures or publications (see §601.601(d)(2)(ii)(

persons; or (3) Any vehicle that is— (i) A new qualified fuel cell motor vehicle (as defined in 26 U.S.C. 30B(b)(3)); (ii) A new advanced lean burn technology motor vehicle (as defined in 26 U.S.C. 30B(c)(3

) Certification that it is an organization recognized by the Internal Revenue Service as tax exempt under 26 U.S.C. 501(c)(3) to which contributions are deductible under 26 U.S.C. 170(c)(2). The CFC will verify that each applicant's name and Employer Identification Number appears in the IRS Business

fringe benefit program under 5 U.S.C. 7905 and 26 U.S.C. 132(f). (2) Consult with and provide guidance to other Federal agencies on transportation fringe benefit programs under 5 U.S.C

misled by the collection of time-barred debts.[26] In addition, the FTC and the Bureau have filed amicus briefs addressing the collection of time-barred debt.[27] The FTC and the Bureau also have brought enforcement actions against debt collectors who violated the FDCPA when collecting time-barred debts; the injunctive relief in those cases sometimes required the debt collector to make time-barred debt disclosures.[28]

period. ADDRESSES: You may submit comments by any of the following methods (unless this document describes a different method for submitting comments on a specific subject): Federal Rulemaking Website: Go to https://www.regulations.gov and search for Docket ID NRC-2017-0228

has the dollar as its functional currency pursuant to §1.985-1(b)(2). (2) Effective date—(i) In general. This section is effective for taxable years beginning after August 24, 1994. (ii) DASTM prior-year election.

(i) The amount of principal outstanding on each class of regular interests as of the close of the taxable year, (ii) The amount of the daily accruals determined under section 860E(c), and (iii) The information specified in §1.860D-1(d)(2) (i), (iv), and (v). (c)

determined under the applicable wage bracket withholding table contained in the Circular E (Employer's Tax Guide) issued for use with respect to the period in which such wages are paid. (2) For provisions relating to the treatment of wages paid under accident and health plans and wages paid other than in cash to retail commission salesmen, see paragraph (b)(8) of

return that the employee has filed for the taxable year preceding the estimation year (or, if such return has not yet been filed, then the income tax return that the employee filed for the taxable year preceding such year) and that has been disallowed by the Service as part of a proposed adjustment described in §601.103(b) (relating to examination and determination of tax liability) and

are set forth in §40.6302(c)-1 and apply unless inconsistent with the rules set forth below. (b) Alternative method for computing deposits—(1) In general—(i) Alternative method. Any person required to collect and pay over any tax imposed by

Intervention in an action to enforce the summons—(1) In general. If a person entitled to notice of a summons under section 7609(a) and §301.7609-2 with respect to whose liability the summons was issued, or such person's agent, nominee, or other person acting under the direction or control of the person entitled to notice, takes any action to intervene in a proceeding with respect to enforcement of

Power & Light Glenrock 14 (b), (e), (h) Feb. 26, 1973 Immediately Sept. 1, 1976. Montana-Dakota Utilities Sheridan 14 (b), (e), (h)

section 11–1001, District of Columbia Code, 1940 ed. (R.S., §767; June 26, 1876, ch. 147, §§1, 4, 19 Stat. 61, 62;

taxable years ending after July 18, 1984, see section 44 of Pub. L. 98–369, set out as an Effective Date note under section 1271 of this title. Form 1040SR for Seniors

continuation of such treatment under §1.614-8 for taxable years beginning after December 31, 1963, see paragraph (d) of §1.614-8. For provisions relating to the first taxable year for which treatment under this section becomes effective, see paragraph (d) of this section. (b