, 1986, see section 1501(e) of Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title. Effective Date of 1984 Amendment

(a) Requirement of reporting (1) In generalThe appropriate official of any government or any entity described in section 162(f)(5) which is involved in a suit or agreement described in paragraph (2) shall make a return in such form as determined by the Secretary setting forth—

, to compromise any civil or criminal case in respect of such distilled spirits, wines, or beer prior to commencement of suit thereon, or the authority of the Secretary to compromise any claim under the customs laws in respect to such distilled spirits, wines, or beer. (b) Distraint or judicial processExcept as provided in section 5243, all distilled

72 FR 54544, Sept. 26, 2007. § 10.78 Decision on review. (a) Decision on review. On appeal from or review of the decision of the Administrative Law Judge, the Secretary of the Treasury, or delegate, will make the agency decision. The Secretary of the Treasury, or

) In general. For purposes of the yield restriction rules of section 148(a) and §1.148-2, yield is computed separately for each class of investments. For this purpose, in determining the yield on a separate class of investments, the yield on each individual investment within the class is blended with the yield on other individual investments within the class

(a) Requests by persons, candidates, or authorized committees; subject matter; time for response (1) Not later than 60 days after the Commission receives from a person a complete written request concerning the application of this Act, chapter 95 or chapter 96 of title 26, or a rule or regulation prescribed by the Commission, with respect to a specific transaction or activity by the person, the

, the sum of the amounts computed under section 245(b)(2). (2) To the extent that a dividend received from a foreign corporation is treated as a dividend from a domestic corporation in accordance with section 243(d) and §1.243-3, it shall not be treated as a dividend received from a foreign corporation for purposes of this section.

Breaks in service. Under section 411(a)(6), for purposes of §1.411(a)-5(b)(4) and of this paragraph— (1) In general—(i) Year of service after 1-year break in service. In the case of any employee who has incurred a 1-year break in service, years of

distribution of any property distributed (including adjustments under section 743(b) or section 732(d) when applied) over the basis under section 732 (including such special basis adjustments) of such property to the distributee partner. See §1.460-4(k)(2)(iv)(D) for a rule determining the partnership's basis in a long-term contract accounted for under a long-term contract

pursuant to such application unless the taxpayer can show reasonable cause for not being able to replace the converted property within the required period of time. See section 1033(g)(4) and §1.1033(g)-1 for the circumstances under which, in the case of the conversion of real property held either for productive use in trade or business or for

recovery. But see paragraph (a) of §1.1333-1 for optional valuation where the taxpayer recovers the same war loss property. (b) Amount of gain includible. (1) A taxpayer who has sustained a war loss described in section 127(a) of the Internal Revenue Code of 1939 and who has not elected to have the

(a) In general. For each month during the taxable year, a nonexempt individual must have minimum essential coverage or pay the shared responsibility payment. For a month, a nonexempt individual is an individual in existence for the entire month who is not an exempt individual described in §1.5000A-3.

term 'sport fishing equipment' means any sport fishing equipment (as such term is defined in section 4162(a) of the Internal Revenue Code of 1986 [26 U.S.C. 4162(a)]) the sale of which is subject to the tax imposed by

year beginning October 1, 1984, an amount equal to the sum of the following amounts: (A) Amounts covered into the Treasury (minus refunds) during such fiscal year under sections 3201(a), 3211(a)(1), and 3221(a) of the Railroad Retirement Tax Act [26 U.S.C. 3201(a), 3211(a

website at http://www.irs.gov. Special Analyses I. Regulatory Planning and Review—Economic Analysis Executive Order 13777 directs agencies to alleviate unnecessary regulatory burdens placed on the American people by managing the costs associated with the governmental imposition of private expenditures required to comply with Federal regulations. Executive Orders 13771, 13563, and 12866

on January 8, 2020. The incorporation by reference of certain publications listed in this final rule is approved by the Director of the Federal Register as of January 8, 2020. ADDRESSES: Electronic copies of Amendment 42 may be obtained at www.regulations.gov or from the Southeast Regional Office website at https://www.fisheries.noaa.gov/​action/​amendment-42-modifications-sea-turtle

ii. Background Concentration iii. Source Characteristics iv. Emissions Data v. Results

This section lists the headings that appear in §1.197-2. §1.197-2   Amortization of goodwill and certain other intangibles. (a) Overview. (1

Normally, a sale under a traditional installment plan meets the requirements of paragraph (c)(3)(i) of this section. (2) Revolving credit plans. Sales under a revolving credit plan (within the meaning of §1.453A-2(c)(1))— (i) Are treated, for taxable years

(a) In general. The term prohibited transaction means any transaction set forth in section 503(b) engaged in by any organization described in paragraph (a) of §1.503(a)-1. Whether a transaction is a prohibited transaction depends on the facts and circumstances of the particular case

(a) Contingent payment defined. For purposes of section 871(a)(1)(D), section 881(a)(4), §1.871-7(c)(1)(iv), §1.881-2(c)(1)(iii), and this section, payments which are contingent on the productivity, use, or disposition of property

§80.598 on which taxes have not been assessed pursuant to IRS code (26 CFR part 48). (ii) Fuel designated as 15 ppm sulfur MVNRLM diesel fuel under §80.598 on which taxes have not been assessed pursuant to IRS code (26 CFR part 48).

deemed to be certified and designated as a qualified opportunity zone, effective on the date of the enactment of Public Law 115–97." Subsec. (c). Pub. L. 119–21, §70421(b)(1), substituted "For purposes of this section—" for "For purposes of this subsection—" in introductory provisions, added par. (1), and struck out former par. (1). Prior to amendment, text read as follows: "The term 'low-income community' has the same meaning as when used in

PART 1. THE PROCESS 252:4-7-1 Authority 6/11/2001 5/15/2017, 82 FR 22281 Applicable to minor NSR permitting under OAC 252:100-7. Approved for major NSR permitting 11/26

forfeitable merely because all or a portion of such benefit may be forfeited on account of the withdrawal by the participant of any amount attributable to his accrued benefit derived from his mandatory contributions (within the meaning of section 411(c)(2)(C) and §1.411(c)-1) before he has become a 50 percent vested participant (within the meaning of