§ 1908.2 Definitions. As used in this part: Act means the Federal Occupational Safety and Health Act of 1970. Assistant Secretary means the Assistant Secretary of Labor for

(a) Still photo—(1) General. (i) The policy and procedures given for media produced still photos in §705.10, apply to Navy produced photos. (ii) The Office of Information does not issue, nor have funds available for the

section 1397C(b)) during substantially all of the taxpayer's holding period for such stock, paragraph (1) shall be applied by substituting "60 percent" for "50 percent". (B) Certain rules to applyRules similar to the rules of paragraphs (5) and (7) of

period covered by the advance for the expenses properly and actually incurred. (5) Excessive compensation. Under sections 408(b)(2) and 408(c)(2) of the Act, any compensation which would be considered excessive under 26 CFR 1.162–7 (Income Tax Regulations relating to compensation for personal services which consitutes an ordinary

price, such price will be presumed to be the fair market value of the compensation received in the absence of evidence to the contrary. For special rules relating to certain options received as compensation, see §§1.61-15, 1.83-7, and section 421 and the regulations thereunder. For special rules relating to premiums paid by an employer for an annuity contract which is not subject to section 403(a

or salary expenses giving rise to the credit and paid or incurred in the year the credit is earned must be reduced by the amount of the credit allowable (determined without regard to the provisions of section 53). If the employer is an organization that is under common control (as described in §1.52-1), it must reduce its deduction for wage or salary expenses by the amount of the credit apportioned

§1.1254-2 Exceptions and limitations. (a) Exception for gifts and section 1041 transfers. (1) General rule. (2) Part gift transactions. (b) Exception for transfers at death. (c) Limitation for certain tax-free transactions. (1) General rule. (2) Special rule for dispositions to certain tax exempt organizations. (3) Transfers described. (4) Special rules

). (A) Returns of information are not required for payments that a payor can, prior to payment, associate with documentation upon which it may rely to treat as made to a foreign beneficial owner in accordance with §1.1441-1(e)(1)(ii) or as made to a foreign payee in accordance with

(a) General rule. The tax shown on the estate tax return is to be paid at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing the return, see §§20.6075-1 and 20.6091-1. For the duty of the executor to

Each manufacturer of cigarette papers and tubes who has neither secured an EIN nor made application therefor shall file an application on IRS Form SS-4. IRS Form SS-4 may be obtained from any service center director or from any district director. Such application shall be filed on or before the seventh day after the date on which any tax return under this subpart is filed. Each manufacturer shall make application for and shall be assigned only one EIN for all

(26 U.S.C. 7304) [T.D. ATF-301, 55 FR 47615, Nov. 14, 1990]

Whenever the labeling of an antibiotic drug included in the regulations in this chapter suggests or recommends its use in milk-producing animals, the label of such drugs shall bear either the statement “Warning: Not for use in animals producing milk, since this use will result in contamination of the milk” or the statement “Warning: Milk that has been taken from animals during treatment and for __hours after the latest treatment must not be used for food”, the blank

§1.1441-1(e)(1)(ii). A Form W-8 furnished by a foreign government for purposes of claiming an exemption under this paragraph (b) is valid only if, in addition to other applicable requirements, it certifies that the income is, or will be, exempt from taxation under section 892 and the regulations under that section and whether the person whose name is on the certificate is an integral part of a foreign government (as defined in

amount in effect for such calendar year under section 6041(a), then the service-recipient shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments (including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in

(a) S corporation defined (1) In generalFor purposes of this title, the term "S corporation" means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year. (2) C

§31.6302-1 for purposes of determining when tax withheld under section 3406 must be deposited. A taxpayer that treats backup withholding amounts separately with respect to reportable payments made after December 31, 1992, and before January 1, 1994, shall not take tax withheld under section 3406 into account for purposes of determining when the other taxes described in paragraph (e) of

Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with

(1) Indebtedness of subsidiary to parentIf— (A) a corporation is liquidated in a liquidation to which section 332 applies, and (B) on the date of the adoption of the plan of liquidation, such corporation was indebted to the 80-percent distributee, for purposes of this section

document are available at www.regulations.gov. This document, as well as news releases and other relevant information, is also available at OSHA's website at www.osha.gov. FOR FURTHER INFORMATION CONTACT: