the year in which the transfer was made. If the taxpayer acquired the property by a transfer in trust, this basis applies whether the property be in the hands of the trustee, or the beneficiary, and whether acquired prior to the termination of the trust and distribution of the property, or thereafter. (2) The principles stated in paragraph (b) of §1.1015-1

charitable remainder trust from the date it would be deemed created under §1.664-1(a) (4) and (5) of this chapter (Income Tax Regulations), whether or not such date is after September 20, 1974. (b) Certain transfers to trusts created before August 1, 1969. Property transferred to a trust created (within the meaning of applicable local

§25.2512-2 relating to the valuation of corporate stock, to the extent applicable. Special attention should be given to determining an adequate value of the good will of the business. Complete financial and other data upon which the valuation is based should be submitted with the return, including copies of reports of examinations of the business made by accountants, engineers

agricultural labor for another person, or if there is an agreement between such individual and the person for whom the agricultural labor is performed whereby such individual is designated as an employee of such person. Whether or not such individual is an employee will be determined under the usual common-law rules (see paragraph (c) of §31.3121(d)-1).

that serves the principal place of business or principal office or agency of the corporation. (c) Monthly and semimonthly returns. Monthly and semimonthly returns required under §40.6011(a)-1(b) must be filed in accordance with the forms and instructions, or other published guidance.

showing receipt of the liquid. (c) Shipment to possessions of the United States. The same provisions as relate to sales for export and proof of exportation will apply to sales for shipment to a possession of the United States, within the meaning of §48.0-2. [T.D. 7536, 43 FR 13516, Mar

chassis, body, or tractor, see §48.4061(b)-1. (b) Essential equipment. If taxable chassis, bodies, or tractors are sold by the manufacturer, producer, or importer without parts or accessories which are considered equipment essential for the operation or appearance of such articles, the sale of such parts or accessories will

that terminal operators provide a notice with respect to dyed fuel, see §48.4101-1(h)(3) (relating to terms and conditions of registration for terminal operators). (c) Effective date. This section is applicable with respect to diesel fuel after December 31, 1993, and with respect to kerosene after June 30, 1998.

. Under Article XV(2) of the convention the exclusion from gross income, and exemption from United States tax, provided by this section shall not be denied despite the provisions of Article XV. See §509.118. (c) Cross reference. For the taxation generally of compensation of alien employees of foreign governments and the consequences

29.1203. [Amdt. 29-3, 33 FR 970, Jan. 26, 1968, as amended by Amdt. 29-26, 53 FR 34219, Sept. 2, 1988]

The corporation shall provide advice and assistance to individuals with respect to evaluating the economic desirability of establishing individual retirement accounts or other forms of individual retirement savings for which a deduction is allowable under section 219 of title 26 and with respect to evaluating the desirability, in particular cases, of

The Puerto Rican Legislature shall have power by due enactment to amend, alter, modify, or repeal the income tax laws in force in Puerto Rico. Codification Similar provisions of act Feb. 26, 1926, which related to the Philippine Islands, were formerly classified to

accrediting body; and (3) Offers a program of study at any level beyond high school. (b) Nonprofit organization means any organization described by section 501(c)(3) of title 26 of the U.S.C. which is exempt from taxation under section 501(a) of title 26. (c) Student means an individual enrolled (or accepted for enrollment) at an

calendar month which begins after Oct. 26, 1970, except that the Secretary of the Treasury may, by regulation, provide that this section be effective on any date not earlier than the publication of such regulations in the Federal Register and not later than first day of thirteenth calendar month which begins after Oct. 26, 1970, see section 401(a), (b) of Pub. L. 91–508, set out as a note under

, covering scrotum with petrolatum. Allow the shampoo to remain for 5 to 15 minutes before thorough rinsing. Repeat treatment once or twice a week. If conditions persist or if rash or irritation develops, discontinue use and consult a veterinarian. [47 FR 53351, Nov. 26, 1982, as amended at 48 FR 32762, July 19, 1983; 54 FR 36962, Sept. 6, 1989; 56 FR 9623, Mar. 7, 1991; 58 FR 41025, Aug. 2, 1993; 63 FR 26981, May 15, 1998; 70 FR 50183, Aug. 26, 2005;

before December 26, 1996 for any implanted spinal cord stimulator for bladder evacuation that was in commercial distribution before May 28, 1976, or that has, on or before December 26, 1996 been found to be substantially equivalent to an implanted spinal cord stimulator for bladder evacuation that was in commercial distribution before May 28, 1976. Any other implanted spinal cord stimulator for bladder evacuation shall have an approved PMA or a declared completed PDP in effect before being placed in

required to be filed with the Food and Drug Administration on or before December 26, 1996 for any finger joint metal/polymer constrained cemented prosthesis that was in commercial distribution before May 28, 1976, or that has, on or before December 26, 1996 been found to be substantially equivalent to a finger joint metal/polymer constrained cemented prosthesis that was in commercial distribution before May 28, 1976. Any other finger joint metal/polymer constrained cemented prosthesis shall have an

or before December 26, 1996 for any hip joint metal constrained cemented or uncemented prosthesis that was in commercial distribution before May 28, 1976, or that has, on or before December 26, 1996 been found to be substantially equivalent to a hip joint metal constrained cemented or uncemented prosthesis that was in commercial distribution before May 28, 1976. Any other hip joint metal constrained cemented or uncemented prosthesis shall have an approved PMA or a declared completed PDP in effect

or before December 26, 1996 for any wrist joint metal constrained cemented prosthesis that was in commercial distribution before May 28, 1976, or that has, on or before December 26, 1996 been found to be substantially equivalent to a wrist joint metal constrained cemented prosthesis that was in commercial distribution before May 28, 1976. Any other wrist joint metal constrained cemented prosthesis shall have an approved PMA or a declared completed PDP in effect before being placed in commercial

[Order 644, 68 FR 66336, Nov. 26, 2003, as amended by Order 673, 71 FR 9716, Feb. 27, 2006; Order 677, 71 FR 30287, May 26, 2006; 73 FR 1032, Jan. 4, 2008]

[61 FR 50558, Sept. 26, 1996, as amended at 63 FR 18275, Apr. 14, 1998; 63 FR 34965, June 26, 1998; 63 FR 51526, Sept. 28, 1998. Redesignated and amended at 65 FR 39802, June 28, 2000]

"Hawaii" from definition of "State". 1959—Subsec. (a). Pub. L. 86–70 substituted "the States, the Territory of Hawaii," for "the United States, the Territories of Alaska and Hawaii", and struck out "Alaska," after "the term 'State' includes". 1947—Subsec. (a). Act July 26, 1947, included the Virgin Islands. Repeals

":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-10275\" class=\"fr-reference\" data-reference=\"26 FR 10275\"\u003e26 FR 10275\u003c/a\u003e, Nov. 2, 1961, unless otherwise noted.\n"],"link":"/current/title-29/part-793","title":"Part 793"}]}

://www.federalregister.gov/citation/26-FR-10275\" class=\"fr-reference\" data-reference=\"26 FR 10275\"\u003e26 FR 10275\u003c/a\u003e, Nov. 2, 1961, unless otherwise noted.\n"],"link":"/current/title-29/part-793","title":"Part 793"}]}

","identifier":"793","label_level":"Part 793","hierarchy":{"title":"29","subtitle":"B","chapter":"V","subchapter":"B","part":"793"},"current":false,"authority":["Secs. 1–19, 52 Stat. 1060, as amended; 75 Stat. 65; \u003ca href=\"https://www.govinfo.gov/link/uscode/29/201\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e29 U.S.C. 201–219\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-10275\" class=\"fr-reference\" data-reference=\"26 FR

"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-10275\" class=\"fr-reference\" data-reference=\"26 FR 10275\"\u003e26 FR 10275\u003c/a\u003e, Nov. 2, 1961, unless otherwise noted.\n"],"link":"/current/title-29/part-793","title":"Part 793"}]}

46 FR 28154, May 26, 1981] {"origins":[{"level":"part","identifier":"80","label_level":"Part 80","hierarchy":{"title":"33","chapter":"I","subchapter":"D","part":"80"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/14/102\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e14 U.S.C. 102\u003c/a

\u003c/a\u003e, 100 Stat. 1755.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-190\" class=\"fr-reference\" data-reference=\"26 FR 190\"\u003e26 FR 190\u003c/a\u003e, Jan. 11, 1961, unless otherwise noted.\n"],"link":"/current/title-29/part-785","title":"Part 785"}]}

. 104–188\u003c/a\u003e, 100 Stat. 1755.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-190\" class=\"fr-reference\" data-reference=\"26 FR 190\"\u003e26 FR 190\u003c/a\u003e, Jan. 11, 1961, unless otherwise noted.\n"],"link":"/current/title-29/part-785","title":"Part 785"}]}

":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-190\" class=\"fr-reference\" data-reference=\"26 FR 190\"\u003e26 FR 190\u003c/a\u003e, Jan. 11, 1961, unless otherwise noted.\n"],"link":"/current/title-29/part-785","title":"Part 785"}]}