(a) In general. A shareholder (as defined in §1.1291-9(j)(3)) of a foreign corporation that is a former PFIC, (as defined in §1.1291-9(j)(2)(iv)) with respect to such shareholder, shall be treated for tax purposes as holding stock

, 1977, 91 Stat. 1430; Pub. L. 96–330, title I, §116(b), Aug. 26, 1980, 94 Stat. 1039; Pub. L. 97–295, §4(85), Oct. 12, 1982, 96 Stat. 1312; Pub. L. 99–166, title II, §203, Dec. 3, 1985, 99 Stat. 950; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 99–576, title II, §214, Oct. 28, 1986, 100 Stat. 3258; Pub. L. 100–322, title II, §223, May 20, 1988, 102 Stat. 531; Pub. L. 100–687, div. B, title XV, §1503(a)(2), Nov. 18, 1988, 102 Stat. 4133; Pub. L. 101–366, title II, §203, Aug. 15, 1990

ADDRESSES: The Environmental Protection Agency (EPA) has established a docket for this action under Docket ID No. EPA-HQ-OAR-2003-0194. All documents in the docket are listed on the https://www.regulations.gov website. Although listed, some information is not publicly available, e.g., confidential business information (CBI) or other information whose disclosure is restricted by statute. Certain other material, such

(a) Timing of wage inclusion—(1) General timing rule for wages. Remuneration for employment that constitutes wages within the meaning of section 3121(a) generally is taken into account for purposes of the Federal Insurance Contributions Act (FICA) taxes imposed under sections 3101 and 3111 at the time the remuneration is actually or constructively paid. See

Each commercial fishing industry vessel must meet the requirements of this subpart, in addition to the requirements of parts 24, 25, and 26 of this chapter.

, the term of the bonds for this purpose may be determined by taking into account a redemption provision if the provisions of §1.141-2(d)(2)(ii) (A) through (C) are met. (2) Maturity not unreasonably long. The term of the issue must not be longer than is reasonably necessary for the governmental purposes of the issue (within the

(a) In general. (1) Property subject to a power of appointment created after October 21, 1942, is includable in the gross estate of the holder of the power under varying conditions depending on whether the power is (i) general in nature, (ii) possessed at death, or (iii) exercised or released. See paragraphs (b), (c), and (d) of

submitted June 26, 1974, by the Governor. (2) Compliance schedules submitted on June 14, 1973, by the Governor. (3) Provision for public notice and comment on new source reviews and a revised compliance schedule submitted on February 19, 1974, by the Governor. (4) Clarification concerning the revision of the secondary particulate standard attainment date submitted on November 21, 1974, by the Governor

Signal apparatus housings shall be secured against unauthorized entry. [49 FR 3382, Jan. 26, 1984]

information from sources that the person identifies as not reasonably accessible because of undue burden or cost. On motion to compel discovery or for a protective order, the person responding must show that the information is not reasonably accessible because of undue burden or cost. If that showing is made, the court may nonetheless order discovery from such sources if the requesting party shows good cause, considering the limitations of

(a) Scope. This section applies to health reimbursement arrangements (HRAs) and other account-based group health plans, as defined in §54.9815-2711(d)(6)(i) of this chapter. For ease of reference, the term “HRA” is used in this section to include other account-based group health plans. For related regulations, see 26 CFR

Pub. L. 118–258, title II, §201, Jan. 4, 2025, 138 Stat. 2970, provided that: "This title [amending sections 653, 654, and 664 of this title and sections 6103 and 6402 of Title 26, Internal Revenue Code] may be cited as the 'Strengthening State and Tribal Child Support Enforcement Act

The rules in this subpart apply to all nondominant carriers. [64 FR 46587, Aug. 26, 1999]

The rules in this subpart apply to all dominant carriers. [64 FR 46588, Aug. 26, 1999]

(vii) Use of website to determine final conditional reimbursement amount (I) Notice to Secretary of expected date of a settlement, judgment, etc. In the case of a payment made by the Secretary pursuant to clause (i) for items and services provided to the claimant, the claimant or applicable plan (as defined in paragraph (8)(F)) may at any time beginning 120 days before the

Cross protection shall be tested at least once every six months. [49 FR 3385, Jan. 26, 1984]

system was tested while the vessel was underway, and that the vessel operator was briefed on the EM system operation and maintenance. NMFS will maintain a list of permitted EM service providers on its website. (ii) Tentative fishing plan. A description of the vessel owner's fishing plans for the year, including which fishery the vessel owner plans to participate in, from what ports, and when the vessel owner intends to use EM

ADDRESSES: You may send comments, identified by Regulatory Identification Number (RIN) 1290-AA39, by either one of the following methods: Federal e-Rulemaking Portal: http://www.regulations.gov. Follow the website instructions for submitting comments. To facilitate receipt and processing of comments, the Department

(a) Administrative and judicial practice and procedure (1) Any person who believes a violation of this Act or of chapter 95 or chapter 96 of title 26 has occurred, may file a complaint with the Commission. Such complaint shall be in writing, signed and sworn to by the person filing such complaint, shall be notarized, and shall be made under penalty of perjury and subject to the provisions of

rules of §§1.163-8T, 1.469-2(c) and (d), and 1.469-2T(c) and (d). (b) Definitions. The following definitions set forth the meaning of certain terms for purposes of this section: (1) Passthrough entity. The term passthrough