section 9818 of title 26, or section 1185g of title 29— (1) accept payment from such plan or such issuer (as applicable) (and cost-sharing from such individual, if applicable, in accordance with subsection (a)(2)(C) of such section

68 FR 51421, Aug. 26, 2003, as amended at 73 FR 20802, Apr. 17, 2008] {"origins":[{"level":"part","identifier":"102-38","label_level":"Part 102-38","hierarchy":{"title":"41","subtitle":"C","chapter":"102","subchapter":"B","part":"102-38"},"current

","subchapter":"E","part":"9002"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/26/9002\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C. 9002\u003c/a\u003e and \u003ca href=\"https://www.govinfo.gov/link/uscode/26/9009\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e9009(b)\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/56-FR-35911\" class=\"fr-reference\" data-reference

":"11","chapter":"I","subchapter":"E","part":"9002"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/26/9002\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C. 9002\u003c/a\u003e and \u003ca href=\"https://www.govinfo.gov/link/uscode/26/9009\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e9009(b)\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/56-FR-35911\" class=\"fr

href=\"https://www.govinfo.gov/link/uscode/26/9007\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C. 9007\u003c/a\u003e and \u003ca href=\"https://www.govinfo.gov/link/uscode/26/9009\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e9009(b)\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/56-FR-35924\" class=\"fr-reference\" data-reference=\"56 FR 35924\"\u003e56 FR 35924\u003c/a\u003e, July 29, 1991

(a) DeductionIn the case of any trust the terms of which— (1) provide that all of its income is required to be distributed currently, and (2) do not provide that any amounts are to be paid, permanently set aside, or used for the purposes specified in section 642(c)

, together with the costs and expenses of every description to be allowed by the court, shall be first paid, and the balance shall be deposited according to the order of the court, to be paid under its direction to the person entitled thereto. This section insofar as it applies to the collection of a deficiency shall be subject to the provisions of sections 6213 and 6601.

(a) AmountAny witness summoned or whose deposition is taken under section 7456 shall receive the same fees and mileage as witnesses in courts of the United States. (b) PaymentSuch fees and mileage and the expenses of taking any such deposition shall be paid as follows:

$25,000. [64 FR 40283, July 26, 1999] {"origins":[{"level":"part","identifier":"114","label_level":"Part 114","hierarchy":{"title":"13","chapter":"I","part":"114"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/15/634\" class=\"usc external\" target

in all respects for operations in the warehouse and the tax on the wine or wine spirit stored therein. Editorial Notes Prior Provisions A prior

accomplish the purpose which caused him to grant the exemption. Editorial Notes Prior Provisions Provisions similar to those comprising this section were contained in prior

(a) Qualified conservation contributions. A deduction under section 170 is generally not allowed for a charitable contribution of any interest in property that consists of less than the donor's entire interest in the property other than certain transfers in trust (see §1.170A-6 relating to charitable contributions in trust and

section 610, in each review the Bureau will consider several factors: 1. The continued need for the rule; 2. The nature of public complaints or comments on the rule; 3. The complexity of the rule; 4. The extent to

2) of this subdivision (b) in effect reduces the amount of original issue discount to be treated as ordinary income under this subdivision (b) by the amounts previously includible (regardless of whether included) by all holders (computed, however, as to any holder without regard to any purchase allowance under paragraph (a)(2)(ii) of

28°24′.72 179°16′.56 26 28°25′.20 179°16

the procedures of §1.1441-4(b) (3) and (4) is not an inspection of a taxpayer's books of account for purposes of section 7605(b) and this section. (i) Restriction on examination of churches—(1) In general. This section imposes certain restrictions upon the examination of the books of

(D) Denial of application based on application of solvency requirementsWith respect to waiver applications filed on or after the date of publication of solvency standards under section 1395w–26(a) of this title, the ground for approval of such a waiver application described in this subparagraph is that the State has denied such a licensing application based (in whole or in part) on

(D) Denial of application based on application of solvency requirementsWith respect to waiver applications filed on or after the date of publication of solvency standards under section 1395w–26(a) of this title, the ground for approval of such a waiver application described in this subparagraph is that the State has denied such a licensing application

if a direct Financing to such Small Businesses would cause any of your investors to incur “unrelated business taxable income” under section 511 of the Internal Revenue Code (26 U.S.C. 511) or to incur “effectively connected income” to foreign investors under sections 871 and 882 of the Internal Revenue Code (

(a) Establishment and maintenance of account—(1) General rule. With respect to any taxable year beginning after December 31, 1969, any taxpayer who: (i) Has a farm net loss (as defined in section 1251(e)(2) and in paragraph (b) of §1.1251-3) for such a

§601.201(n). The notice must be filed on Form 1024, Application for Recognition of Exemption Under section 501(a) or for Determination Under section 120, with the accompanying Schedule L, and must contain the information required by the form and any accompanying instructions. The form may be filed by either the employer adopting the plan or the person administering the plan. No Form 1024 and Schedule L may be filed for a plan

(2) See §1.611-5 for methods of depreciation relating to improvements connected with mineral or timber properties. (3) See paragraph (d) of this section for definition of terms. (b) Economic interest. (1) Annual depletion deductions are allowed only to

capacity as a partner. However, transfers of money or property by a partner to a partnership as contributions, or transfers of money or property by a partnership to a partner as distributions, are not transactions included within the provisions of this section. In all cases, the substance of the transaction will govern rather than its form. See paragraph (c)(3) of §1.731-1.

(3) Personal exemptions and special deductions. The deductions for the personal exemptions, and the special deductions described in paragraph (c) of §1.861-8, shall not be taken into account for purposes of paragraph (c) of this section. (e) Property used while within

$2,325.60 realized on the exchange is recognized at the time of exchange and must be included in B's gross income for 1963. The $2,300 balance of the gain ($2,325.60 less $25.60) must be included in B's gross income for the taxable year in which the series H bonds are redeemed or disposed of, or reach final maturity, whichever is earlier, as provided in paragraph (c) of §1.454-1.(e) The gain on the