(1) The Comptroller General shall prepare— (A) each month a list of reports issued during the prior month; and (B) at least once each year a list of reports issued during the prior 12 months. (2) The Comptroller General shall make each list available through the public website of the Government Accountability Office. On request, the Comptroller General promptly shall provide a

sections 242s, 299b–24a, and 914 of this title and section 399b of Title 21, Food and Drugs, amending sections 287d, 290aa, 299b–25, and 299b–26 of this title, and enacting provisions set out as notes under this section] (or the amendments

(4) Section 29 (relating to fuel from nonconventional sources); or (ii) Such credit is allocable to an activity for such taxable year under §1.469-1T(f)(4). (2) Treatment of credits attributable to qualified progress expenditures

loss account (or its pre-1983 section 904(d)(1)(A-C) account) in a post-1982 taxable year shall recapture such overall foreign loss as follows: (1) Recapture from income subject to the same limitation. The taxpayer shall first apply the rules of §§1.904(f)-1 through 1.904(f)-5 to the taxpayer's separately determined

. The election period must begin not later than the date the qualified beneficiary would lose coverage on account of the qualifying event. (See paragraph (c) of Q&A-1 of §54.4980B-4 for the meaning of lose coverage.) The election period must not end before the date that is 60 days after the later of— (1) The date the

in nonbanking activities after certain period (1) After December 31, 1985, a foreign bank or other company to which subsection (a) applies on September 17, 1978, or on the date of the establishment of a branch in a State an application for which was filed on or before July 26, 1978, may continue to engage in nonbanking activities in the United States in which directly or through an affiliate it was lawfully engaged on July 26, 1978 (or on a date subsequent

the tax imposed by section 11. For application of the branch profits tax under section 884, and application of sections 871(a), 881, 1441, and 1442 to dividends and interest paid by a stapled foreign corporation, see §§1.884-1(h) and 1.884-4(d). (2) Foreign owned exception. Paragraph (a)(1) of this section will not apply if a

(a) In general. Under section 411(a)(4), for purposes of determining the nonforfeitable percentage of an employee's right to his employer-derived accrued benefit under section 411(a)(2) and §1.411(a)-3, all of an employee's years of service with an employer or employers maintaining the plan shall be taken into account

(i.e., rental or nonrental) or if the rental operations would not be treated as part of a rental activity because of the exceptions contained in §1.469-1T(e)(3)(ii) (see paragraph (d)(2) of this section). In applying the rental undertaking rules, short-term rentals of real property (e.g., hotel-room rentals) are generally

subject to different definitions of materially higher, the applicable definition of materially higher that produces the lowest permitted yield applies to all the investments in the class. The yield on the issue is determined under §1.148-4. The yield on investments is determined under

, the option holder will be treated as a partner with respect to the partnership interest and will receive a distributive share of the partnership's income, gain, loss, deduction, or credit (or items thereof), as determined in accordance with that partner's interest in the partnership (taking into account all facts and circumstances) in accordance with §1.704-1(b)(3). Once a noncompensatory option is

issuer or third party administrator through the accommodation process, an eligible organization may give 60-days notice pursuant to section 2715(d)(4) of the PHS Act and §54.9815-2715(b), if applicable, to revoke its use of the accommodation process (to allow for the provision of notice to plan participants in cases where contraceptive benefits will no longer be provided). Alternatively, such

section 5000A(f) of title 26, and any other section of title 26 that incorporates the definition of minimum essential coverage under such section 5000A(f) by reference: (A) An expatriate health plan offered to primary enrollees who are described in subsections (d)(3)(A) and (d)(3)(B) of this section shall be treated as an eligible employer

complete termination a waiver of the period of limitations, as described in paragraph (a)(2)(ii) of this section. If a foreign corporation fails to completely terminate all of its U.S. trade or business because of the failure to meet any of the requirements of this paragraph (a)(2), then its branch profits tax liability for the taxable year and all subsequent taxable years shall be determined under the provisions of

Method of designating disqualifying provisions. The Commissioner may designate a plan provision as a disqualifying provision pursuant to paragraph (b)(3) of this section only in revenue rulings, notices, and other guidance published in the Internal Revenue Bulletin. See §601.601(d)(2) of this chapter. (3) Authority to

which §1.1041-2 applies. (d) Tax consequences of transfers subject to section 1041. Q-10: How is the transferor of property under section 1041 treated for income tax purposes? A-10: The transferor of property under section 1041 recognizes no gain or loss on the

29°41′.2 N., longitude 93°19′.9 W., thence to; (xxiii) A point at latitude 29°38′.7 N., longitude 93°49′.4 W., thence to; (xxiv) A point on the 5 fathom curve at latitude 29°35′.8 N., longitude 94°00′′ W., thence via the 5 fathom curve to; (xxv) A point at latitude 29°26′.7 N., longitude 94°30′.0 W., thence to; (xxvi) A point at

(a) In general—(1) Limitation on losses and deductions. The aggregate amount of losses and deductions taken into account by a shareholder under §1.1366-1(a) (2), (3), and (4) for any taxable year of an S corporation cannot exceed the sum of— (i) The adjusted

(a) In general. In determining the amount of a gift under §25.2701-3, the value of any applicable retained interest (as defined in paragraph (b)(1) of this section) held by the transferor or by an applicable family member is determined using the rules of chapter 12, with the modifications prescribed by this section. See

) Definition. The term bona fide hedging transaction means a transaction that meets the requirements of §1.1221-2 (a) through (d) and that is identified in accordance with the requirements of paragraph (a)(4)(ii)(B) of this section, except that in applying

(v) A wind rose (i.e., prevailing wind-speed and direction). (vi) Orientation of the map (north arrow). (vii) Legal boundaries of the HWM facility site. (viii) Access control (fences, gates). (ix) Injection and withdrawal wells both on-site and off-site.

each such property to the partnership immediately before the distribution. If the basis to be allocated is less than the sum of the adjusted bases to the partnership of the distributed unrealized receivables and inventory items, the adjusted basis of the distributed property must be decreased in the manner provided in §1.732-1(c)(2)(i). See §1.460-4(k)(2)(iv)(D) for a rule determining the

§1.72-2, no part of such lump sum shall be deemed to have been received by the obligee at the time he was first entitled thereto merely because he would have been entitled to such amount had he not exercised the option or made such an agreement with the obligor.

Pursuant to section 7851(a)(1)(C), the regulations prescribed in §1.264-2, to the extent that they relate to amounts paid or accrued on indebtedness incurred or continued to purchase or carry a single premium annuity contract purchased after March 1, 1954, and to the extent they consider a contract a single premium life insurance, endowment, or annuity contract if an amount is deposited after

(a) General rule. If sections 332(a) and 337 are applicable with respect to the receipt of a subsidiary`s property in complete liquidation, no gain or loss is recognized to the liquidating subsidiary with respect to such property (including property distributed with respect to indebtedness, see section 337(b)(1) and §1.332-7

Coordination with section 50. In the case of any cessation described in section 50(a) (1) or (2), the credits allocable to the taxpayer's activities under §1.469-1(f)(4) shall be adjusted by reason of the cessation. (g) [Reserved] [T.D. 8417, 57 FR 20758, May 15, 1992]

the taxable year of the association or corporation ending with or during his taxable year. Any amount so included in the gross income of a member shall be treated as a dividend received. (b) For annual return requirements of organizations described in section 501(d), see section 6033 and paragraph (a)(5) of §1.6033-1.

income from the property shall be assumed to be equivalent to the representative market or filed price of the oil or gas before conversion or transportation. [T.D. 6500, 25 FR 11737, Nov. 26, 1960, as amended by T.D. 6965, 33 FR 10692, July 26, 1968; T.D. 8474, 58 FR 25557, Apr. 27, 1993]