, a recapture determination shall be made with respect to each partner who is treated, under paragraph (f) of §1.46-3, as a taxpayer with respect to such property. Each such recapture determination shall be made with respect to the share of the basis (or cost) of such property taken into account by such partner in computing his qualified investment. For purposes of each such recapture determination

(a) Election. A separate election must be made for each taxable year in which a section 179 expense deduction is claimed with respect to section 179 property. The election under section 179 and §1.179-1 to claim a section 179 expense deduction for section 179 property shall be made on the taxpayer's first income tax return for the

immediately preceding plan years. (Secs. 414(f) and 7805 of the Internal Revenue Code of 1954 (88 Stat. 927, 26 U.S.C. 414(f); 68A Stat. 917; 26 U.S.C. 7805)) [T.D. 7552, 43 FR 29940, July 12, 1978]

of the prepaid dues income received in such year attributable to a liability which is to end within 12 months after the date of receipt, no effect shall be given to a “within 12 months” election made under paragraph (c) of §1.456-6, and (2) There shall be taken into account only prepaid dues income arising from a trade or business with respect to which an election

(a) In general. Except as provided in §1.643(a)-6 and paragraph (b) of this section, gains from the sale or exchange of capital assets are ordinarily excluded from distributable net income and are not ordinarily considered as paid, credited, or required to be distributed to any beneficiary.

accumulated earnings and profits (before taking into account distributions made during 1964) are $150. Also, during 1964, R Corporation distributes $50 to A. The $50 distribution is excludable from A's gross income for 1964 under this paragraph and §1.959-3 because such distribution represents earnings and profits attributable to amounts which are included in A's gross income for such year under section 951

for each taxable year (or part thereof) in the taxable period (as defined in section 4944(e) (1)). The tax imposed by section 4944(a)(1) and this paragraph shall apply to investments of either income or principal. (2) Jeopardizing investments. (i) Except as provided in section 4944(c),

qualify as a person, small business concern, or a nonprofit organization; and (ii) Is either: (A) A university or other institution of higher education located in any country; (B) An organization of the type described in section 501(c)(3) of the Internal Revenue Code of 1986 (26 U.S.C

(vi) 52.204-26, Covered Telecommunications Equipment or Services—Representation. This provision applies to all solicitations. (vii) 52.209-2, Prohibition on Contracting with Inverted Domestic Corporations—Representation. (viii)

southwesterly along the north line of the right-of-way of said highway to be relocated as shown on the right-of-way plat for project SNFAP 283C(3) filed for record in the office of the register of deeds, Medora, North Dakota, book numbered 2 of plats, page 68, on June 13, 1942, through section 25 and the east half of the northeast quarter of

V. Statutory and Executive Order Reviews I. Regulatory Context A. Ozone Standards, Area Designations and SIPs Ground-level ozone pollution is formed from the reaction of volatile organic compounds (VOC) and oxides of nitrogen (NOX) in the presence of sunlight.[1] These two

published in the Federal Register on July 2, 2015 (80 FR 38293), effective October 1, 2015. Seven respondents submitted comments on the proposed rule. II. Discussion and Analysis The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (the Councils) reviewed the comments in the development of the final rule. A

reference to tax imposed under section 881 includes, except as otherwise provided and as the context may require, a reference to tax imposed under sections 871 or 884(f)(1)(A) or required to be withheld under section 1441 or 1442. See §1.881-4 for recordkeeping requirements concerning financing arrangements. See

. (a) Publication of the Covered List. The Public Safety and Homeland Security Bureau shall publish the Covered List on the Commission's website and shall maintain and update the Covered List in accordance with §1.50003. (b) Inclusion on the Covered List.

Publication of the Covered List. The Public Safety and Homeland Security Bureau shall publish the Covered List on the Commission's website and shall maintain and update the Covered List in accordance with §1.50003. (b) Inclusion on the Covered List. The Public Safety and Homeland Security Bureau shall place on the Covered List

. (a) Publication of the Covered List. The Public Safety and Homeland Security Bureau shall publish the Covered List on the Commission's website and shall maintain and update the Covered List in accordance with §1.50003. (b) Inclusion on the Covered List. The Public Safety and Homeland Security Bureau shall place on the Covered List any communications

Covered List. The Public Safety and Homeland Security Bureau shall publish the Covered List on the Commission's website and shall maintain and update the Covered List in accordance with §1.50003. (b) Inclusion on the Covered List. The Public Safety and Homeland Security Bureau shall place on the Covered List any

. (a) Publication of the Covered List. The Public Safety and Homeland Security Bureau shall publish the Covered List on the Commission's website and shall maintain and update the Covered List in accordance with §1.50003. (b) Inclusion on the Covered List.

. (a) Publication of the Covered List. The Public Safety and Homeland Security Bureau shall publish the Covered List on the Commission's website and shall maintain and update the Covered List in accordance with §1.50003. (b) Inclusion on the Covered List.

. (a) Publication of the Covered List. The Public Safety and Homeland Security Bureau shall publish the Covered List on the Commission's website and shall maintain and update the Covered List in accordance with §1.50003. (b) Inclusion on the Covered List.

The head of an agency shall widely advertise each prize competition to encourage broad participation. (f) Requirements and registrationFor each prize competition, the head of an agency shall publish a notice on a publicly accessible Government website, such as www.challenge.gov, announcing— (1) the subject of the prize competition; (2) the rules for being eligible to

local benefits; (iii) relevant training to assist kinship caregivers in caregiving and in obtaining benefits and services; and (iv) relevant legal assistance and help in obtaining legal services; (D) shall provide outreach to kinship care families, including by establishing, distributing, and updating a kinship care website, or other relevant guides or outreach materials;