income tax (within the meaning of section 6662(d)(2)) for the taxable year in an amount which exceeds the lesser of— (A) 5 percent of the tax required to be shown on the return for the taxable year, or (B) $100,000, then such person shall pay a penalty in the amount determined under

Broadcasting (OCB); or any other network, broadcaster, or grantee which falls under the Act, or is overseen by USAGM or a USAGM network. It does not include any officer or employee of USAGM not within VOA or OCB, including the Advisory Board or the Chief Executive Officer. (e) Newsroom refers to the news division of a USAGM-Network. The scope of the news division depends on the structure of the Network. Depending how a Network is

(a) In general. A partnership may elect under this section an alternative to the payment by the partnership of an imputed underpayment determined under section 6225. In addition, a partnership making a valid election under paragraph (c) of this section is no longer liable for the imputed underpayment (as defined in §301.6241-1

section 6103 or in violation of section 6104(c), such taxpayer may bring a civil action for damages against such person in a district court of the United States. (b) ExceptionsNo liability shall arise under this section with respect to any inspection or disclosure—

than the Government of North Korea or Worker's Party of Korea, or importing them into the United States; (4) Renting and using telecommunications facilities in North Korea and paying fees or taxes related to the dissemination of information and transmission of news feeds (e.g., fees for satellite uplink facilities, or live news feeds); (5) Exporting and reexporting to North Korea, and subsequently reexporting from North Korea

999(b)), the amount of the credit allowable under section 901 to such person, or under section 960 to United States shareholders of such person, for foreign taxes paid during the taxable year shall be reduced by an amount equal to the product of— (1) the amount of the

income for the taxable year does not exceed an amount equal to the completed phaseout amount under section 32(b) for a married couple filing a joint return with three or more qualifying children, as determined in a revenue procedure or other published guidance. (4) Underserved populationThe term "underserved population" includes populations of persons

(3) Dispositions and other transfers of section 179 property by a partnership or an S corporation. (4) Example. (h) Special rules for partners and S corporation shareholders. (1) In general. (2) Dispositions and other transfers of a partner's interest in a partnership or a shareholder's interest in an S corporation. (3) Examples. §1.179-4

barrier to full and fair participation in airport-related businesses of women business owners and minority business owners in the racial groups detailed in parts 23 and 26 of title 49, Code of Federal Regulations, and has impacted firm development and many aspects of airport-related business in the public and private markets. "(4) This testimony and documentation provides a strong basis that there is a compelling need for the continuation of the airport disadvantaged

(ii) the due date (determined with regard to extension) for the transferor's return of the tax imposed by this chapter for the taxable year in which the transfer of the relinquished property occurs. (b) Gain from exchanges not solely in kindIf an exchange would be within the provisions of subsection (a), of section 1035(a)

restricted by action of the Installation Commander. (b) Visitor access. All visitors to the installation will report to the visitor's information center where the visitor's name, vehicle license number, purpose and duration of visit will be recorded prior to granting access. Visitor's passes for visitors to Madigan Army Medical Center and the Logistics Center/Civilian Personnel Office will be issued at the Madigan and Logistics Center

(a) Amount of creditFor purposes of section 38, the clean hydrogen production credit for any taxable year is an amount equal to the product of— (1) the kilograms of qualified clean hydrogen produced by the taxpayer during such taxable year at a qualified clean hydrogen production facility during the

(a) Establishment of credit (1) In generalFor purposes of section 38, in the case of an eligible employer, the paid family and medical leave credit is an amount equal to either of the following (as elected by such employer): (A) The applicable

not thereafter in writing withdrawn, the rights of the principal as supported by said bond shall be terminated on the date named in the notice, and the surety shall be relieved from liability to the extent set forth in §28.73(b). (68A Stat. 749, as amended (26

If the dealer fails to follow the regulations set forth in this subpart, TTB may apply applicable civil and criminal penalties under the Internal Revenue Code of 1986. For example, failure to file and failure to pay penalties may be assessed against the dealer if the dealer does not timely file the tax return or timely pay the taxes due. In addition, interest under 26 U.S.C. 6621 accrues for any

limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act. (b) Right to fair hearing (1) In generalIf the person requests a hearing in writing under subsection (a)(3)(B) and states the grounds for the requested hearing, such hearing shall be held by the Internal Revenue

changed from “3 years” to “5 years.” (3) Nature of expenditure. The original expenditure is a capital expenditure, a cost of issuance for a bond, an expenditure described in §1.148-6(d)(3)(ii)(B) (relating to certain extraordinary working capital items), a grant (as defined in

A representative of the plant shall arrange to promptly visit the farm of each producer whose milk tests positive for drug residue, exceeds the maximum somatic cell count level, or does not meet the requirements for acceptable milk. The purpose of the visit shall be to inspect the milking equipment and facilities and to offer assistance to improve the quality of the producer's milk and eliminate any potential causes of drug residues. A representative of the plant

(a) General ruleFor purposes of this part, the term "dividend" shall, except as otherwise provided in this section, include only dividends described in section 316 (relating to definition of dividends for purposes of corporate distributions). (b) Distributions in liquidation

with respect to transactions for the payment, receipt, or transfer of United States coins or currency or other monetary instruments completed after the end of the 3-month period beginning on the date of the enactment of this Act [Oct. 27, 1986]."

section 83 applies, and (vii) any other payment identified by the Secretary for purposes of this subparagraph. (C) ReceiptFor purposes of this subsection, an item of gross income is received by the taxpayer if it is actually or constructively received, or if it is due and payable to the taxpayer. (D) Allocation of transaction priceFor

(a) General ruleNot later than the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015, the Secretary shall establish a program for making payments on behalf of certified individuals to providers of qualified health insurance (as defined in section 35(e)) for such

(a) General rule. Where it is not otherwise provided by provisions of 26 U.S.C. enforced and administered by the Bureau, the appropriate TTB officer shall, after the making of an assessment of a tax pursuant to §70.71 of this part, give notice to each person liable for the unpaid tax, stating the basis for the tax due, the amount of

under this subsection. (f) Other rules made applicableThe rules of subsections (f), (g), (h)(2), (i), and (j), and the first sentence of subsection (h)(1), of section 7447 shall apply to a special trial judge in the same manner as a judge of the Tax Court. For purposes of the preceding sentence, any reference to the President in such subsections shall be

such OSHRC record that is maintained for OSHRC by an entity under Government contract, for the purposes of records management. Representative of the news media, or news media requester is any person or entity that gathers information of potential interest to a segment of the public, uses its editorial skills to turn the raw materials into a distinct