(a) In general. (1) the term “wages” does not include that part of the remuneration paid within any calendar year by an employer to an employee which exceeds the first $3,000 of remuneration (exclusive of remuneration excepted from wages in accordance with paragraph (j) of §31.3306(b)-1

. 17, 2002, 116 Stat. 3013, provided that: "This Act [amending this section and enacting provisions set out as a note under this section] may be cited as the 'New River Gorge Boundary Act of 2002'." Short Title of 1988 Amendment Pub. L. 100–534, §1, Oct. 26, 1988, 102 Stat. 2699

submit information that you consider to be CBI or otherwise protected through http://www.regulations.gov, or email. The Federal website, http://www.regulations.gov, is an “anonymous access” system, which means the EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send an email comment directly to the EPA without going through http://www.regulations.gov, your email address will be automatically captured and

the Regulations.gov website without change, including any business or personal information provided such as name and address information, email addresses, or phone numbers. Comments, including attachments and other supporting materials, are part of the public record and subject to public disclosure. Do not include any information in your comment or supporting materials that you consider confidential or inappropriate for public disclosure.

(a) Requirement of certification by seller. Taxpayers claiming the credit should attach Form 5405, Credit for Purchase or Construction of New Principal Residence, to their tax returns on which the credit is claimed. Except in the case of self-construction (as defined in §1.44-5(d)), taxpayers must attach a certification by the

of the disposition of the qualifying income interest are determined separately under §25.2511-2. See paragraph (c)(4) of this section for the effect of gift tax that the donee spouse is entitled to recover under section 2207A. (2) Disposition of interest in property with respect to which a partial election was made. If, in

individual who is a citizen or resident of the United States and who receives a sick pay payment. (3) (i) The term “payor” means any person making a sick pay payment who is not the employer (as defined in section 3401 and in §31.3401(d)-1 (except paragraph (f) thereof)) of the payee. If however the person making the payment is

comments on the draft 2018 SARs and has revised the reports as necessary. This notice announces the availability of 46 final 2018 reports that were updated. The new individual draft report for the West Bay stock of common bottlenose dolphin stock was not finalized (see below). The final reports are available on NMFS' website (see ADDRESSES). Withdrawal of the West Bay Common Bottlenose Dolphin SAR

section 3513a of this title. Section 3511, Pub. L. 93–282, title II, §201, May 14, 1974, 88 Stat. 134; Pub. L. 94–371, §8, July 26, 1976, 90 Stat. 1040; Pub. L. 96–88, title V, §509(b), Oct. 17, 1979, 93 Stat. 695, which established the Alcohol, Drug Abuse, and Mental Health Administration and National Panel on Alcohol, Drug

solicitation is made after the 30th day following July 26, 1990, that is not readily accessible to and usable by individuals with disabilities, including individuals who use wheelchairs, unless such system, when viewed in its entirety, provides a level of service to such individuals equivalent to the level of service such system provides to individuals without disabilities. Effective

(a) In generalNot later than 1 year after July 26, 1990, the Secretary of Transportation shall issue regulations, in an accessible format, necessary for carrying out this subpart (other than section 12143 of this title). (b) StandardsThe regulations issued under this section and

market. (d) The provisions of this subpart shall in any event terminate whenever the provisions of the Act authorizing them cease to be in effect. [25 FR 7092, July 27, 1960, as amended at 26 FR 11483, Dec. 5, 1961. Redesignated at 26 FR 12751, Dec. 30, 1961]

, the most current and accepted criteria of the NESC and any applicable electrical or safety requirements of any State or local governmental entity. (c) Overhead distribution circuits shall be constructed with not less than the Grade C strength requirements as described in Section 26, Strength Requirements, of the NESC when subjected to the loads specified in NESC Section 25, Loadings for Grades B and C. Overhead transmission circuits shall be constructed with not

404(k)(2); and (2) The treatment of those payments as applicable dividends would constitute, in substance, an avoidance or evasion of taxation within the meaning of section 404(k)(5). (b) See also §1.162(k)-1 concerning the disallowance of deductions for amounts paid or incurred by a corporation in connection with the

income and the deductions shall be computed with the necessary adjustments for the exceptions, additions, and limitations referred to in section 512(b) and in §1.512(b)-1. For example, if an exempt educational institution is a partner in a partnership which operates a factory and if such partnership also holds stock in a corporation, the exempt organization shall include in computing its

$300 in a taxable year in which the amount of the annuity required to be paid equals or exceeds all the income of the trust for the taxable year. For the meaning of the term income required to be distributed currently, see §1.651(a)-2.

income, whichever is applicable, does not include items of trust income (adjusted for deductions allocable thereto) which are not included in the gross income of the trust. For determination of the character of the income required to be distributed currently, see §1.652(b)-2. Accordingly, for the purposes of determining the deduction allowable to the trust under section 651, distributable net

(a) In general. The term “regulated investment company” is defined to mean any domestic corporation (other than a personal holding company as defined in section 542) which meets (1) the requirements of section 851(a) and paragraph (b) of this section, and (2) the limitations of section 851(b) and §1.851-2. As to the definition of

regulations in part 301 of this chapter (Regulations on Procedure and Administration). The test of whether a partnership is engaged in trade or business within the United States is the same as in the case of a nonresident alien individual. See §1.871-8.

For purposes of section 1382(b) and §1.1382-2, in the case of a pooling arrangement for the marketing of products the patronage under such pool shall be treated as occurring during the taxable year in which the pool closes. The determination of when a pool is closed will be made on the basis of the facts and circumstances in each case, but generally the practices and

if no tax benefit results from such inclusion in that year. See §1.1503(d)-7(c) Examples 2 through 4. [T.D. 9315, 72 FR 12914, Mar. 19, 2007]

beginning after December 31, 1975, (for the purposes of §7.465-1 through 7.465-5 such first day shall be referred to as the effective date) shall be determined according to the rules provided in §§7.465-2 through 7.465-5. [T.D. 7504, 42 FR 42197, Aug. 22, 1977]

(a) Rate of tax deemed to be 3 percent. In applying the provisions of section 3302(c) relating to the limitation on total credits, and to reductions of credits otherwise allowable, the tax imposed by section 3301 shall be computed at the rate of 3 percent in lieu of any other rate prescribed in section 3301 (see §31.3301-3).

) of §49.4252-2), or to a telegraph message, if the charge for such toll telephone service (including any additional charge for overtime) or telegraph service is less than 25 cents and is paid for by inserting coins in a public coin-operated telephone. (b) Exception where service furnished for a guaranteed amount. Where a coin

Except as provided in §55.6091-2 (relating to exceptional cases): (a) In general. Chapter 44 tax returns shall be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office serving the principal place of business or principal office or agency

does not invalidate the notice. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person's last known address. For further guidance regarding the definition of last known address, see §301.6212-2. (b) Assessment prior to last date for payment. If any tax is

(d) Cross reference. For the amount imposed for failure to comply with section 6104(d), see paragraph (c) of §301.6652-2. [T.D. 7127, 36 FR 11505, June 15, 1971, as amended by T.D. 8026, 50 FR 20758, May 20, 1985]

) Offers in compromise of liability to forfeiture. The Commissioner or his delegate shall accept or reject any offer in compromise of the liability to forfeiture of personal property seized pursuant to §403.25 and such acceptance or rejection shall be a final action with respect to the offer.

prescribe and publish all needful rules and regulations for the enforcement of this chapter. (b) Pursuant to section 62 of the Internal Revenue Code, other provisions of the internal revenue laws, and to Article XXII of the convention, the following regulations, which are designated as §§521.101 to 521.117 are hereby