(a) Alternative minimum tax foreign tax creditFor purposes of this part— (1) In generalThe alternative minimum tax foreign tax credit for any taxable year shall be the credit which would be determined under section 27 for such taxable year if— (A

) for any contribution or gift which would be allowable as a deduction under section 170 were it not for the percentage limitations, the dollar limitations, or the requirements as to the time of payment, set forth in such section. (c) Illegal bribes, kickbacks, and other payments (1) Illegal payments to government

175.600); (2) The pump is used to dewater not more than one watertight compartment; (3) The pump is permanently mounted; (4) The pump is equipped with a strainer that can be readily inspected and cleaned without removal; (5) The pump discharge line is suitably supported; (6) The opening in the hull for the pump discharge is placed

governments and the private sector. Under section 202 of the UMRA, RUS generally must prepare a written statement, including a cost-benefit analysis, for proposed and final rules with Federal mandates that may result in expenditures to State, local, or tribal governments, in the aggregate, or to the private sector, of $100 million or more in any one year. When such a statement is needed for a rule, section 205 of the UMRA generally requires RUS to identify and consider a reasonable number of regulatory

Except in any case to which section 1398 applies, no separate taxable entity shall result from the commencement of a case under title 11 of the United States Code.

to annualize. (1) In general. (2) Special aggregation rule for reportable interest and dividends. (d) Exception for window transactions and original issue discount. §31.3406(c)-1   Notified payee underreporting of reportable interest or dividend payments. (a) Overview. (b) Definitions. (1) Notified payee underreporting.

(3) Stowed in a manner so that it will float free if the vessel sinks. (b) Each vessel must have an additional Class B EPIRB for every twenty-five persons onboard, for use in the lifeboats and liferafts. [CGD 83-005, 51 FR 896, Jan. 9, 1986; 51 FR 10632, Mar. 28, 1986]

All motor carriers of passengers and baggage subject to 49 U.S.C. subtitle IV, part B, which provide in their tariffs for the declaration of baggage value in excess of a free baggage allowance limitation, shall provide for the declaration of excess value on baggage at any time or place where provision is made for baggage checking, including (a) at a baggage checking counter until 15 minutes before scheduled boarding time, and (b) at the side of the bus or at a

Whenever a free entry or a reduced duty document, form, or statement required to be filed in connection with the entry is not filed at the time of the entry or within the period for which a bond was filed for its production, but failure to file it was not due to willful negligence or fraudulent intent, such document, form, or statement may be filed at any time prior to liquidation of the entry or, if the entry was liquidated, before the liquidation becomes final

constituting security for the loan transaction must be held by an eligible borrower as herein defined and must at the time the loan is insured be free and clear of all liens other than those specifically approved by the Commissioner.

furnish daily to the District Engineer, Corps of Engineers, Department of the Army, in charge of the locality, a report, on forms provided by the District Engineer showing the elevation of the reservoir level; number of river outlet works gates in operation with their respective openings and releases; uncontrolled spillway and municipal outlet works release; storage; tailwater elevation; reservoir inflow; available evaporation data; and precipitation in inches. Normally, one reading at 8:00 a.m

INFORMATION CONTACT section. For the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit http://www.epa.gov/​dockets/​commenting-epa-dockets. FOR FURTHER INFORMATION CONTACT: John Ungvarsky, Air Planning Office (AIR-2), EPA Region IX, 75 Hawthorne Street, San

rules of general applicability, in revenue rulings, notices, or other guidance published in the Internal Revenue Bulletin (see §601.601(d)(2)(ii)(b) of this chapter), permitting an exchange of one section 403(b) contract for another section 403(b) contract for an exchange that does not satisfy paragraph (b)(2)(i)(C) of this section. Any such rules must require

Church, VA 22041, Telephone (703) 305-0289 (not a toll-free call). SUPPLEMENTARY INFORMATION: I. Public Participation Interested persons are invited to participate in this rulemaking by submitting written data, views, or arguments on all aspects of this proposed rule via the one of the methods and by the deadline stated above. All comments must be submitted in

section 6213(a) (or 7481(c) with respect to a determination of statutory interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court), no credit or refund of income tax for the same taxable year, of gift tax for the same calendar year or calendar quarter, of estate tax in respect of the taxable estate of the same

received in exchange for property shall be the fair market value of such property adjusted to take into account other consideration involved in the transaction. (B) Potentially abusive situation definedFor purposes of subparagraph (A), the term "potentially abusive situation" means— (i) a tax shelter (as defined in

Charter means any agreement or commitment by which the possession or services of a Fishing Industry Vessel are secured for a period of time, or for one or more voyages, whether or not a bareboat charter of the vessel. A long-term or exclusive contract for the sale of all or a portion of a Fishing Vessel's catch is not considered a Charter. (e) Citizen of the United States, Citizen or U.S. Citizen:

(a) Summary information. The summary of a contract for the transportation of grain products that involves service to or from a port must contain the following information: (1) Carrier names. A list, alphabetically arranged, of the corporate names of all carriers that are parties to the contract, and their addresses for service of complaints.

This subpart is applicable to each Institution that is applying for, or that receives, PHS research funding by means of a grant or cooperative agreement and, through the implementation of this subpart by the Institution, to each Investigator who is planning to participate in, or is participating in, such research; provided, however, that this subpart does not apply to SBIR Program Phase I applications. In those few cases where an individual, rather than an Institution, is applying for, or

Unaccompanied tourist shipments for which entry is claimed under subheading 9804.00.70, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), may be passed free of duty and tax if the requirements of §148.115(a) of this chapter are met. The Declaration of

or transient basis), Federal property or any interest in such property without consideration or at a nominal consideration, or at a consideration which is reduced for the purpose of assisting the recipient, or in recognition of the public interest to be served by such sale or lease to the recipient, and (5) any Federal agreement, arrangement, or other contract which has as one of its purposes the provision of assistance. (f) The terms

ownership of, and interest in, the bond. The registration is conclusive of ownership, except as provided in § 353.49. (b) Requests for registration. Registrations requested must be clear, accurate and complete, conform substantially with one of the forms set forth in this subpart, and include the taxpayer identifying number of the owner

clean; dry; free of infestation, rodents, toxic substances, and foreign odor; and is suitable to store or carry grain. (2) A stowage examination may be obtained as a separate service or with one or more other services. Approval of the stowage space is required for official sample-lot inspection services on all export lots of grain and all official sample-lot inspection services performed on outbound domestic lots of grain which are sampled and inspected at the time

financing. (i) In general. (ii) Determining use of bond proceeds. (iii) Example. (g) Termination of authority to make housing credit allocation. (1) In general. (2) Carryover of unused 1989 apportionment. (3) Expiration of exception for tax-exempt bond financed projects. (h) [Reserved] (i) Transitional rules. §1.42-2

(a) Summary information. The summary of a contract for the transportation of agricultural commodities must contain the following information: (1) Carrier names. A list, alphabetically arranged, of the corporate names of all carriers that are parties to the contract, and their addresses for service of complaints. (2)