the Internal Revenue Service that it qualifies as an organization described in section 501(c)(3) of the Internal Revenue Code of 1954 (26 U.S.C. 501(c)(3)) and is exempt from taxation under section 501(a) of the Code or, in the case of such an organization not required to obtain a ruling from the Internal Revenue Service on its exempt status, a statement that

, and the expenses so reimbursed shall not be allowed as a deduction, under title 26. Editorial Notes Codification Section was formerly classified to

§1.167(a)-11 for a similar system for property placed in service after December 31, 1970. See paragraph (d)(2) of §1.167(a)-11 for treatment of expenditures for the repair, maintenance, rehabilitation or improvement of certain property. The system provided by this section is optional with the taxpayer. An election

Comments Title 7, Chapter 26, Subchapter 2A Additional, Specific Disposal Regulations for Sanitary Landfills June 1, 1987 June 29, 1990, 55 FR 26687 Title 7

Base erosion tax benefits. The amount of any base erosion tax benefit as defined in §1.59A-3(c)(1). (ii) Certain net operating loss deductions. The base erosion percentage, as described in §1.59A-2

ores benefited are sold. While the mine or other natural deposit is in the development stage, the election applies only to that portion of the development expenditures which is in excess of net receipts from the mine or other natural deposit. See §1.616-2 for rules with respect to the election to defer. It is not necessary that the taxpayer incur the development costs directly. He may engage a

(a) Scope. This section provides rules for the maintenance of records concerning certain financing arrangements to which the provisions of §1.881-3 apply. (b) Recordkeeping requirements—(1) In general. Any person subject

(a) In general—(1) Valuation. Except as otherwise provided in this section and in §1.7520-3 (relating to exceptions to the use of prescribed tables under certain circumstances), the fair market value of annuities, interests for life or for a term of years, remainders, and reversions for

, constructed, or reconstructed; (ii) agreement vessels (as defined in section 607(k)(3) of the Act and §3.11(a)(3)) and barges and containers which are part of the complement of an agreement vessel (or shares therein) which were not the subject of qualified withdrawals, in the order in which such vessels, barges, or containers (or shares therein) were acquired by the party; and (iii) other vessels, barges, and

The provisions of §7.465-1 and §7.465-2 may be illustrated by the following examples: Example (1). J and K, as equal partners, form

, etc., uses described in section 2055, but only if (1) the conditions stated in paragraph (b) of this section are met, and (2) an election is made in accordance with the provisions of paragraph (c) of this section. The determination of the country within which property is situated is made in accordance with the rules contained in sections 2104 and 2105 in determining whether property is situated within or without the United States. See section 2014(f) and

this section, a transfer certificate is not required. (4) For the determination of the gross estate situated in the United States, see §§20.2103-1 and 20.2104-1. (c) A transfer certificate will be issued by the service center director or the district director when he is satisfied that the tax imposed upon the estate, if any, has been

(a) In general—(1) Valuation. Except as otherwise provided in this section and in §20.7520-3 (relating to exceptions to the use of prescribed tables under certain circumstances), the fair market value of annuities, interests for life or for a term of years, remainders, and reversions for

(a) In general—(1) Valuation. Except as otherwise provided in this section and in §25.7520-3 (relating to exceptions to the use of prescribed tables under certain circumstances), the fair market value of annuities, interests for life or for a term for years, remainders, and reversions for

§40.6302(c)-1(b)(2) do not apply for the third calendar quarter unless— (A) The deposit of taxes for the period September 16th through 26th is not less than 11⁄90 of the net tax liability for regular method taxes reported for the look-back quarter; and

overpayments. See §48.6427-3 for the time within which a claim for credit or payment must be made under this section. (2) The terms “diesel fuel” and “special motor fuel” have the same meaning as in section 4041 and the regulations thereunder. The term “fuel” means diesel fuel and special motor fuel. See

be effective with respect to taxable years beginning on or after a specified January 1, except as provided in paragraph (b)(2) of §301.6365-2 with respect to withholding in the case of fiscal year taxpayers. (2) Legislative approval of withdrawal. A certified copy of an act or Resolution of the legislature of the State in

last day of such taxable year, and (ii) Consents to such election. Section 1375(e) applies only with respect to taxable years of corporations beginning after December 31, 1957. (b) Time and manner for making election—(1) Taxable years ending after February 26, 1964. For taxable years ending after February 26, 1964, an election under section 1375(e) with

section 3 of Pub. L. 113–97, set out as a note under section 401 of Title 26, Internal Revenue Code. Effective Date of 2008 Amendment Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates

50 U.S.C. 402 note),1 and the Act entitled "An Act to amend the Internal Security Act of 1950", approved March 26, 1964 (78 Stat. 168; 50 U.S.C. 831–835). References in Text

section 19; south half south half section 20; south half south half section 21; southwest quarter southwest quarter section 26;

State renewable resources extension program shall be administered and coordinated by the State director, except that, in States having colleges eligible to receive funds under the Act of August 30, 1890 (26 Stat. 417–419, as amended; 7 U.S.C. 321–326, 328), including Tuskegee Institute, the State renewable resources extension program shall be administered by the State director and the administrative

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72 FR 54544, Sept. 26, 2007. § 10.64 Answer; default. (a) Filing. The respondent's answer must be filed with the Administrative Law Judge, and served on the Internal Revenue Service, within the time specified in the complaint unless, on request or application of the