of proposed rulemaking, for their impact or potential impact on higher education; and (ii) provide a succinct description of each regulation or proposed regulation that is generally relevant to institutions of higher education from all sectors. (C) Maintenance of public websiteThe Advisory Committee shall develop and maintain an easy to use, searchable, and regularly updated website that—

section 103(c)(2) 1 of title 26) the interest on which is excludable from gross income under section 103(a)(1) 1 of title 26 if, by reason of the application of paragraph (4) or (6) of

section 85(b) of title 26) or waiting period credit. Such assistance as the President shall provide shall be available to an individual as long as the individual's unemployment caused by the major disaster continues or until the individual is reemployed in a suitable position, but no longer than 26 weeks after the major disaster is declared. Such assistance for a week of unemployment shall not exceed the maximum weekly amount authorized under the unemployment compensation

In general. A member of a controlled group of corporations (within the meaning of section 41(f)(5)), or a trade or business which is treated as being under common control with other trades or businesses (within the meaning of section 41(f)(1)(B)), may make the election under section 280C(c)(3). However, only the common parent (within the meaning of §1.1502-77(a)(1)(i)) of a

This section lists the major paragraphs contained in §1.168(i)-1. §1.168(i)-1   General asset accounts. (a) Scope. (b

This section contains a listing of the major headings of §1.436-1. §1.436-1   Limits on benefits and benefit accruals under single employer defined benefit

(a) If a taxpayer makes an election under section 455 and §1.455-6 with respect to a trade or business, all prepaid subscription income from such trade or business shall be included in gross income for the taxable years during which the liability exists to furnish or deliver a newspaper, magazine, or other periodical. Such election shall be applicable to all prepaid

When a charitable contribution is made, the principles contained in §§1.652(b)-1 and 1.662(b)-1 generally apply. However, before the allocation of other deductions among the items of distributable net income, the charitable contributions deduction allowed under section 642(c) is (in the absence of specific allocation under the terms of the governing instrument or the requirement under

§1.957-3. (b) Countries not eligible for designation. Section 955(c)(3) provides that no designation by Executive order may be made under section 955(c)(3) and paragraph (a) of this section with respect to—

member of a system group if property (including money or other nonexempt property) is distributed to such corporation as a shareholder in a corporation which is a member of the same system group, without the surrender by such shareholder of stock or securities in the distributing corporation. (c) As stated in §1.1081-2, nonrecognition of gain or loss will not be

to— (i) A debt instrument that is publicly offered (as defined in §1.1275-1(h)); (ii) A debt instrument to which section 1272(a)(6) applies (relating to certain interests in or mortgages held by a REMIC, and certain other debt instruments with payments subject to acceleration); or (iii) A

within the meaning of section 402(c)(8)(B), a distribution of a plan loan offset amount within the meaning of Q&A-13(b) of §1.72(p)-1, and certain corrective distributions under the Internal Revenue Code (Code). (2) Amounts treated as distributed. Any amount that is treated as distributed from a qualified plan or

exceed cost depletion in the absence of the depletable quantity limitations contained in section 613A(c) (1) and (6) and the consolidated taxable income limitation contained in paragraph (a) of this section. (2) Any consolidated net operating loss carryback to the consolidated return year under §§1.1502-21 or 1.1502-21A (as appropriate) and

amount so extended under the last statement previously filed, the extension of time shall be terminated on the date the new statement is filed as to the difference between the two amounts. See §1.6164-8 for the dates on which such difference must be paid. If a corporation pays any amount of tax, the time for payment of which was extended, prior to the date the extension would otherwise terminate, the

(a) In general. If the statement is filed in accordance with §1.9000-3 and if that portion of the increase in tax which is due before December 15, 1955 (without regard to any extension of time for payment and without regard to the provisions of

terminable interest were nondeductible under the provisions of §20.2056(b)-1. (c) Interest nondeductible if circumstances present. If both of the circumstances set forth in paragraph (b) of this section are present, the property interest payable out of the group of assets is (except as to any excess of its value over the

for certain subsequent taxable years under the rules set forth in the income tax regulations under sections 503 and 681. (d) In cases in which prior notification by the Internal Revenue Service is not required in order to limit the deduction of the trust under section 681(b), or to deny exemption of the organization under section 503, the deduction otherwise allowable under

, would not qualify for the marital deduction. Therefore, section 2523 (c) is not applicable merely because a group of assets includes a terminable interest, but would only be applicable if the terminable interest were nondeductible under the provisions of §25.2523(b)-1. (c) If both of the circumstances set forth in paragraph (b) of this section exist, only a

). (c) In determining whether a person employs a sufficient number of employees to be an employer subject to the tax, each employee is counted with respect to services which constitute employment as defined in section 3306(c) (see §31.3306(c)-2). No employee is counted with respect to services which do not constitute employment as so defined. See, however

employer. (g) The term employer also means a person making a payment of a supplemental unemployment compensation benefit which is treated under paragraph (b)(14) of §31.3401(a)-1 as if it were wages. For example, if supplemental unemployment compensation benefits are paid from a trust which was created under

section 3406. See paragraph (b) of this section for an exception concerning payments aggregating less than $600. See §31.6051-4 for the requirement to furnish a statement to the payee if tax is withheld under section 3406. (b) Amount subject to backup withholding—(1) In general. The amount of

person subsequently files. No interest shall be paid on any credit or refund allowed under this section. For provisions relating to the evidence required in support of a claim for credit or refund under this section, see §301.6402-2 of this chapter (Regulations on Procedure and Administration) and paragraph (c) of this section. For provisions authorizing the taking of a credit in lieu of filing a

(a) On the private foundation. Section 4944(b)(1) of the Code imposes an excise tax in any case in which an initial tax is imposed by section 4944(a)(1) and §53.4944-1(a) on the making of a jeopardizing investment by a private foundation and such investment is not removed from jeopardy within the taxable period (as defined in

(3) For provisions relating to suspension of the running of the period of limitation with respect to collection of “second tier” excise taxes (as defined in section 4963) until final resolution of a refund proceeding described in sections 4961 and 7422 for the determination of the taxpayer's liability for the second tier taxes, see §53.4961-2 (e)(4). (b)

. A taxpayer is a prevailing party for purposes of this section only if— (1) The taxpayer satisfies the net worth and size limitations in paragraph (f) of §301.7430-5; (2) The taxpayer establishes that in connection with the collection of his or her federal tax an officer or employee of the Internal Revenue Service has

, Form 1128 may be filed with the Director of the Internal Revenue Service Center in which the taxpayer files its return. See, for example, Rev. Proc. 66-13, 1966-1 C.B. 626; Rev. Proc. 66-50, 1966-2 C.B. 1260, and Rev. Proc. 68-41, 1968-2 C.B. 943. With respect to partnership adoptions, see §1.706-1(b) of the Income Tax Regulations. (b)

finding of Congress that employment of persons in domestic service in households affects commerce. 1949—Subsec. (b). Act Oct. 26, 1949, inserted reference to regulation of commerce with foreign nations. Effective Date of 1974 Amendment Pub. L. 93–259, §29(a), Apr. 8, 1974, 88 Stat. 76

(4) to provide a financially self-sufficient program for the guarantee of employee benefits under multiemployer plans. References in Text This Act, referred to in subsec. (c), is Pub. L. 96–364, Sept. 26, 1980, 94 Stat. 1208, known as the Multiemployer Pension Plan Amendments Act of 1980. For complete