unfavorable to the opinion. The answer assumes that the cross-examiner has the advance knowledge which is essential for effective cross-examination. This advance knowledge has been afforded, though imperfectly, by the traditional foundation requirement. Rule 26(b)(4) of the Rules of Civil Procedure, as revised, provides for substantial discovery in this area, obviating in large measure the obstacles which have

. 17, 1977, 91 Stat. 860. Amendments 1989—Subsec. (d)(1). Pub. L. 101–189, §1622(e)(2)(A), substituted "The term 'dependent' has" for " 'Dependent' has". Subsec. (d)(2). Pub. L. 101–189, §1622(e)(2)(B), inserted "The term" after "(2)". 1987—Pub. L. 100–26, §7(e)(1)(A), renumbered the second

at the northwest shore at latitude 30°27′26″ N, longitude 086°25′30″ W; thence to latitude 30°26′00″ N, longitude 086°25′30″ W; thence to latitude 30°26′57″ N, longitude 086°20′35″ W; thence to latitude 30°26′12″ N, longitude 086°20′35″ W; thence to latitude 30°26′29″ N, longitude 086°15′00″ W; thence to the northeast shore at latitude 30°29′08.7″ N, longitude 086°15′00″ W; then following the shoreline at the mean high water line easterly to point of origin. (b

the Commission, may be initially proposed only as a rule or regulation pursuant to procedures established in 52 U.S.C. 30111(d) or 26 U.S.C. 9009(c) and

72 FR 54544, Sept. 26, 2007. § 10.68 Motions and requests. (a) Motions — (1) In general. At any time after the filing of the complaint, any party may file a motion with the Administrative Law Judge

57 FR 4901, Jan. 19, 1993, as amended by Order No. 4911-2020, 85 FR 75854, Nov. 27, 2020] {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"28","chapter":"I","part":"26"},"current":false,"authority

paragraph to “allowable depreciation or amortization” include deductions allowable for the taxable year under sections 162, 167, 212, or 611 for the depreciation or amortization of section 1250 property. Such phrase does not include depreciation allowable in the year in which the section 1250 property is disposed of. For the determination of “allowable depreciation or amortization” for taxable years in which the taxpayer has taken no deduction, see

February 27, 2020. ADDRESSES: Comments and replies may be filed with the Board either via e-filing or in writing addressed to: Surface Transportation Board, Attn: Docket No. EP 385 (Sub-No. 8), 395 E Street SW, Washington, DC 20423-0001. Comments and replies will be posted on the Board's website at www.stb.gov.

requirements are described in §1.503(e)-2. (2) Section 503(e) does not affect the requirement in section 503(b)(1) of a reasonable rate of interest. Thus, although the acquistion of a certificate of indebtedness which meets all of the requirements of section 503(e) and of

(4) Losses. (i) For purposes of determining whether income is FOGEI, a taxpayer's FOGEI will be recharacterized as foreign source non-FOGEI to the extent that FOGEI losses for preceding taxable years beginning after December 31, 1982, exceed the amount of FOGEI already recharacterized. See §1.907

transactions shall be the gross receipts derived by the principal from the sale or lease of the property, or the gross income derived by the principal from the furnishing of services, with respect to which the commissions are derived. In the case of a commission agent for a related supplier (as defined in §1.994-1(a)(3)(ii)), the gross receipts or gross income of such agent shall be determined as if it used

illustrated by the following example: Example: Using the facts given in the example set forth in §1.1071-2(c), except that the taxpayer elects to reduce the basis of depreciable property in accordance with paragraph (a)(1)(iii) of

Qualified covered call option status—(1) Requirements. An equity option with flexible terms is a qualified covered call option only if— (i) The option meets the requirements of section 1092(c)(4)(B) and §1.1092(c)-1 (taking into account paragraph (c)(2) of this section);

This section contains a listing of the headings for §§1.1295-1 and 1.1295-3. §1.1295-1 Qualified electing funds. (a) In general. [Reserved]

This section lists captions contained in §§1.6050S-1, 1.6050S-2T, 1.6050S-3, and 1.6050S-4T. §1.6050S-1   Information reporting for qualified tuition and

. 1305 and 7805 of the Internal Revenue Code of 1954 (78 Stat. 110, 26 U.S.C. 1305; 68A Stat. 917, 26 U.S.C. 7805); secs. 508(c) and 509 of the Economic Recovery Tax Act of 1981 (95 Stat. 333-335)) [T.D. 7826, 47 FR 38692, Sept. 2, 1982]

(a) Expenses incurred in administering property included in a decedent's gross estate but not subject to claims fall within the second category of deductions set forth in §20.2053-1, and may be allowed as deductions if they— (1) Would be allowed as deductions in the first category if the property being administered were subject to

(a) In general. Sections 2501 and 2511 contain rules relating to the taxation of transfers of property by gift by a donor who is a nonresident not a citizen of the United States. (See paragraph (b) of §25.2501-1 for the definition of the term “resident” for purposes of the gift tax.) As combined these rules are:

§25.2701-2(b)(5). For the definition of member of the family, see §25.2702-2(a)(1). (b) Applicable restriction defined. An applicable restriction is a limitation on the ability to liquidate the entity (in whole or in part) that is more restrictive than

length transactions the same type and model of article. In case of a lease to which section 4217(b) does not apply, tax shall be computed and paid as provided in section 4216(c) and paragraph (a) of §48.4216(c)-1. (b) Lessor engaged in business of selling. The lessor will be regarded as being engaged in the business of

roots nontaxable amounts for the affiliated group for a taxable year are determined under section 4911(c) (2) and (4) and §56.4911-1(c) and are based on the sum of the exempt purpose expenditures described in the preceding sentence. The lobbying and grass roots ceiling amounts for the affiliated group for a taxable year are calculated under

(a) Partnership returns required on magnetic media. If a partnership with more than 100 partners is required to file a partnership return pursuant to §1.6031(a)-1 of this chapter, the information required by the applicable forms and schedules must be filed on magnetic media, except as otherwise provided in paragraph (b) of

(a) Suits and claims for return of vested property—(1) General. The provisions of this paragraph apply in cases where there has been neither a final nor a tentative determination of internal revenue tax liability. See paragraphs (e) and (f) of §302.1-4. In such cases vested property

described in section 170(c)(2)(B) of title 26 and as an organization described in section 501(c)(3) of title 26 which is exempt from taxation under section 501(a) of title 26. If such treatments are conferred in

Part 13, Labeling Proceedings. Brewer. Any person who brews beer (except a person who produces only beer exempt from tax under 26 U.S.C. 5053(e)) and any person who produces beer for sale. Certificate holder. The permittee or brewer whose name, address, and

October 1, 1981 May 26, 1982 IAC 780-4.6(8), 4.35(13). June 3, 1982 September 8, 1982 IC 83-14.2, .7(a). September 28, 1982

Act of June 10, 1890, ch. 407, §23, 26 Stat. 140, as amended by Act May 17, 1898, ch. 341, 30 Stat. 417, and further amended by the Payne-Aldrich Tariff Act of

CSA by an authorized official whose authority is certified by the State Attorney General or counsel for the CSA, unless the Agreement is signed by the Governor or the chief elected official of the State. In the event that a State does not execute an Agreement under paragraph (a) of this section, then section 3302(c)(3) of the Internal Revenue Code of 1986, as amended (26 U.S.C. 3302(c)(3

§ 1.436–1(j)(9) (26 CFR 1.436–1(j)(9)). It includes a plant shutdown (full or partial) or a similar event (such as a full or partial closing of another type of facility, or a layoff or other workforce reduction), or any event other than the attainment of any age, performance of any service, receipt or derivation of any compensation