For special rule with respect to distributions to which section 312(e) applies, see §1.312-5. (b) The adjustment provided in section 312(a)(3) and paragraph (a)(3) of this section with respect to a distribution of property (other than money or its own obligations) shall be made notwithstanding the fact that such property has appreciated or depreciated in

(a) The amounts specified in §1.652(a)-1 which are required to be included in the gross income of a beneficiary are treated as consisting of the same proportion of each class of items entering into distributable net income of the trust (as defined in section 643(a)) as the total of each class bears to such distributable net income, unless the terms of the trust

(a) In general. The provisions of section 1055(a) and paragraph (a) of §1.1055-1 are applicable in determining the basis of real property held on or after April 11, 1963, in any case where the property at the time of acquisition was subject to liabilities under a redeemable ground rent. (See section 1055(b)(2).) Thus, if on or

pending or has been authorized, its amount and other pertinent information. See also section 2016 and §20.2016-1 for requirements if foreign death taxes claimed as a credit are subsequently recovered. (b) The following information must also be submitted whenever applicable: (1) If any of the property subjected to the foreign death tax

qualified real property under section 2032A(d)(1) of the Code, as amended by section 421(j)(3) of the Economic Recovery Tax Act of 1981. This election shall be made in the manner prescribed in §20.2032A-8(a)(3), except that the election shall be valid even if the estate tax return is not timely filed. (c) Elections irrevocable.

the address shown on the Form 7004 or to the skip person distributee or trustee's last known address. For further guidance regarding the definition of last known address, see §301.6212-2 of this chapter. (e) Penalties. See section 6651 for failure to file a generation-skipping transfer tax return or failure to pay the amount

Commerce, that is, such services are not excepted from employment by section 3306(c)(6). For provisions relating to services performed within the United States and services performed outside the United States which constitute employment, see §31.3306(c)-2. (b) The expression “officer or member of the crew” includes the master or officer in charge of the vessel

the captain) who receive any form of remuneration in exchange for services rendered while on a boat engaged in catching fish. See §1.6050A-1 for reporting requirements for the operator of a boat engaged in catching fish with respect to individuals performing services described in this section. (d) During the same return period, service performed by a crew member may

armatures, (5) reassembled generators with armatures rewound by or for the person reassembling the generator, (6) reground or remetalized crankshafts, and (7) engines in which blocks are machined (such as cylinders rebored or new sleeves inserted with or without cylinders being rebored) or new blocks installed. For provisions relating to the sale price of rebuilt parts or accessories, see §48.4062(b

trust's last known address. For further guidance regarding the definition of last known address, see §301.6212-2 of this chapter. (e) Penalties. See section 6651 for failure to file a pension excise tax return or failure to pay the amount shown as tax on the return.

termination to the address shown on the Form 7004 or to the REIT or RIC's last known address. For further guidance regarding the definition of last known address, see §301.6212-2 of this chapter. (e) Penalties. See section 6651 for failure to file or failure to pay the amount shown as tax on the return.

the definition of last known address, see §301.6212-2. (b) Taxpayer outside United States after November 2, 1966. The running of the period of limitations on collection after assessment prescribed in section 6502 (relating to collection after assessment) is suspended for the period after November 2, 1966, during which the

under the authority of sections 937(c) and 7654(e) include the requirement for an individual to file Form 8898, “Statement for Individuals who Begin or End Bona Fide Residence in a U.S. Possession,” under §1.937-1(h) of this chapter, to report that he or she became or ceased to be a bona fide resident of a possession. (b) Manner of

§301.6114-1(d). (b) Penalty waived. Pursuant to the authority contained in section 6712(b) of the Code, the penalty imposed by paragraph (a) of this section may be waived, in whole or in part, if it is established to the satisfaction of the Assistant Commissioner (International), the District Director or the Director of the Internal Revenue Service

§509.109. (b) Net basis—(1) General. Notwithstanding the provisions of paragraph (a) of this section, a nonresident alien who is a resident of Switzerland, or a Swiss corporation or other entity, who during the taxable year derives from sources within the United States any income from real property as described

entitlements under section 9004(a)(3), the Secretary shall not make any additional deposits to those accounts until October 1 of the year following that presidential election. (f) Transfer of amounts to the Presidential Primary Matching Payment Account. See §702.9037-1 for rules relating to transfers of amounts to the Presidential

1423; sec. 6(c), 49 U.S.C. 1655(c)) [Doc. No. 5084, 29 FR 16150, Dec. 3, 1964, as amended by Amdt. 29-3, 33 FR 970, Jan. 26, 1968; Amdt. 29-13, 42 FR 15046, Mar. 17, 1977; Amdt. 29-26, 53 FR 34219, Sept. 2, 1988]

(a) Outer boundary. The area included in the irregular octagonal figure formed by a line connecting 26°30′ N, 156°00′ W; 26°30′ N, 161°00′ W; 24°00

in which the employee may contact the Exchange to request assistance; (2) if the employer plan's share of the total allowed costs of benefits provided under the plan is less than 60 percent of such costs, that the employee may be eligible for a premium tax credit under section 36B of title 26 and a cost sharing reduction under

Department of the Army and title of Secretary of War changed to Secretary of the Army by section 205(a) of act July 26, 1947, ch. 343, title II, 61 Stat. 501. Section 205(a) of act July 26, 1947, was repealed by section 53

Change of Name Department of War designated Department of the Army and title of Secretary of War changed to Secretary of the Army by section 205(a) of act July 26, 1947, ch. 343, title II, 61 Stat. 501. Section 205(a) of act July 26, 1947

article of film, coated fabric, or wearing apparel, but the results of any inconclusive test shall not be averaged with results obtained from any other test. [50 FR 7762, Feb. 26, 1985; 50 FR 11848, Mar. 26, 1985]

Section 705, referred to in subsec. (d), is section 705 of Pub. L. 104–330, which is set out as an Effective Date note below. Effective Date Pub. L. 104–330, title VII, §705, Oct. 26, 1996, 110 Stat. 4052

Secretary of War changed to Secretary of the Army by section 205(a) of act July 26, 1947, ch. 343, title II, 61 Stat. 510. Section 205(a) of act July 26, 1947, was repealed by section 53 of act Aug. 10, 1956, ch. 1041

(a) EstablishmentThere is hereby established the United States Institute of Peace. (b) Status; restrictionsThe Institute is an independent nonprofit corporation and an organization described in section 170(c)(2)(B) of title 26. The Institute does not have the power to issue any shares of

in section 501(c)(3) of title 26 which is exempt from taxation under section 501(a) of title 26, and the subsequent transfer of such debt to an organization located in such foreign country in exchange for an undertaking by such tax-exempt organization, such foreign government, or such foreign organization to

, 1549A–29. Pub. L. 106–78, title VII, §712, Oct. 22, 1999, 113 Stat. 1162. Pub. L. 105–277, div. A, §101(a) [title