Areas Ex. Ord. No. 13158, May 26, 2000, 65 F.R. 34909, provided: By the authority vested in me as President by the Constitution and the laws of the United States of America and in furtherance of the purposes of the National Marine Sanctuaries Act (16 U.S.C. 1431 et seq.), National Wildlife Refuge System Administration Act of 1966 (

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 sponsored plan under

determination shall be made with respect to the estate or trust, and each beneficiary who is treated, under §1.48-6, as a taxpayer with respect to such property. Each such recapture determination shall be made with respect to the share of the basis (or cost) of such property taken into account by such estate or trust and such beneficiary in computing its or his each such recapture determination the actual

§1.72-17. (b) Distributions to which this section applies. (1) (i) Except as provided in subparagraphs (2) and (3) of this paragraph, this section applies to amounts distributed to a distributee in one taxable year of the distributee in the case of an employees

employer establishes an employee store that offers variety store items for sale to the employer's employees. See §1.132-7 for rules relating to employer-operated eating facilities, and see §1.132-1(e) for rules relating to employer-operated on-premises athletic facilities.

(2) Specified service trades or businesses. If a disallowed loss or deduction is attributable to a specified service trade or business (SSTB), whether an individual has taxable income at or below the threshold amount as defined in §1.199A-1(b)(12), within the phase-in range as defined in

or businesses under common control” as defined in paragraph (d) of this section. For purposes of this section and §§1.414(c)-3 and 1.414(c)-4, the term “organization” means a sole proprietorship, a partnership (as defined in section 7701(a)(2)), a trust, an estate, or a corporation. (b) Parent-subsidiary group of trades or

appointment (not a general power of appointment) created after October 21, 1942, by the creation of another power of appointment. See paragraph (d) of §25.2514-3. Under certain circumstances, also, the failure to exercise a power of appointment created after October 21, 1942, within a specified time, so that the power lapses, constitutes a transfer of property. Paragraphs (b) through (e) of this section

(a) General rule. In general, a transaction described in section 4941(d)(2) (B), (C), (D), (E), (F), (G), or (H) is not an act of self-dealing. Section 4941(d)(2) (B), (C), and (H) provide limited exceptions to certain specific transactions, as described in paragraphs (b)(2), (b)(3), (c)(2), and (d)(3) of §53.4941(d)-2

§§301.6211-1 through 301.6215-1. (b) Eligible partnership—(1) In general. Only an eligible partnership may make an election under this section. A partnership is an eligible partnership for purposes of this section if— (i) The partnership has 100 or fewer partners as determined

, the information required under paragraph (b)(2) of §1.547-2 in sufficient detail to properly identify the facts with the distributor or transferor corporation and the acquiring corporation. The statement required with respect to the shareholders on the date of payment of the deficiency dividend shall relate to the shareholders of the acquiring corporation, and the required certified copy of the

, shall be deemed to be a single amendment for purposes of applying the rules in paragraphs (a) and (b) of this section. (3) Relationship with section 411(d)(6). For additional requirements relating to section 411(d)(6), see §1.411(d)-3(a)(3). (Sec. 411 (88 Stat. 901;

foreign country or possession of the United States. See section 853(b)(1)(A). However, under section 853(b)(1)(B), the regulated investment company is permitted to add the amount of such foreign taxes paid to its dividends paid deduction for that taxable year. See paragraph (a) of §1.852-1. (b) Shareholder. Under section 853(b)(2), a

(a) Filing of form—(1) In general. For each tax year that a corporation is a component member of the same controlled group of corporations on a December 31st (its testing date), or, in the case of a short-year member (see section 1561(b) and §1.1561-2(e)), the date substituted for that

(b), 26 U.S.C. 9007 and 9038; and to refer apparent violations of the Act to the Attorney General or other law enforcement authorities under

26 U.S.C. 6103 and 7213, or a rule of procedure, such as the grand jury secrecy rule, F.R.Cr.P., Rule 6(e), (2) Disclosure would violate a specific regulation;

(a) Definitions and special effective date. For purposes of section 902, this section, and §1.902-2, the definitions provided in paragraphs (a) (1) through (12) of this section and the special effective date of paragraph (a)(13) of this section apply. (1) Domestic

Method of assessment. An assessment officer appointed by the district director pursuant to §301.6203-1 to make assessments of tax shall also make assessments of certified amounts. The assessment of a certified amount shall be made by the assessment officer signing the summary record of assessment. The date of assessment is the date the summary record is signed by the

. See also §1.430(j)-1(d)(3)(iv)(B) for rules regarding an increase to the minimum required contribution in certain circumstances for a plan with an unpaid liquidity amount. (2) Plan assets less than funding target—(i) General rule. For any plan year in which the value of plan assets

period after such plan is transmitted if a resolution described in subsection (d)(2)(B)(ii) is passed by each House of the Congress and thereafter becomes law. (c) Computation of periodFor the purpose of subsection (b) of this section— (1) continuity of session is broken only by an adjournment of Congress sine die; and (2) the days on which either House is not in session because of an

by the United States Government or made available for use to the United States Government outside the United States; and (iii) costs of insurance, fuel, water, and utilities for such properties; (E) expenses of preparing and transporting to their former homes or places of burial the remains of foreign participants or members of the family of foreign participants, who may die while such participants are away from their

)(A) and (E) and (2) of this section shall be computed without regard to— (1) the days on which either House of Congress is not in session because of an adjournment of more than 3 days to a day certain or an adjournment of the Congress sine die; and (2) any Saturday and Sunday, not excluded under paragraph (1), when either House of the Congress is not in session.

(3) Principle of the test method. The test substance is administered orally in graduated daily doses to several groups of experimental animals, one dose level per group, for a period of 14 days. During the period of administration the animals are observed daily to detect signs of toxicity. Animals which die during the period of administration are necropsied. At the conclusion of the test, all

this title, relating to specially adapted housing and mortgage-protection life insurance for certain veterans with service-connected disabilities. (2) Benefits under section 2307 of this title, relating to burial benefits for veterans who die as the result of a service-connected disability. (3) Benefits under chapter 39 of this title

, or scientific work, patent, trademark, design, model, plan, secret formula or process, excluding those payments under technical assistance agreements or similar agreements that can be related to specific services such as: (1) Personnel training, without regard to where performed; and (2) If performed in the territory of one or both of the Parties, engineering, tooling, die-setting, software design and similar computer services

the territory of one or both of the Parties, engineering, tooling, die-setting, software design and similar computer services; (v) Sales promotion, marketing, and after-sales service costs. “Sales promotion, marketing, and after-sales service costs” means the following costs related to sales promotion, marketing, and after-sales service: (1) Sales and marketing promotion; media advertising