meaning of section 1092(c), without regard to paragraph (4) thereof) as capital gain or loss (as the case may be) if the taxpayer makes such election and identifies such transaction before the close of the day on which such transaction is entered into (or such earlier time as the Secretary may prescribe). (2) Gain or loss treated as interest for certain purposes

(a) Imposition of tax. All wine (including imitation, substandard, or artificial wine, and compounds sold as wine) produced in or imported into or brought into the United States is subject to tax pursuant to 26 U.S.C. 5041 or 7652. The proprietor may be liable for wine taxes under

(a) General ruleFor purposes of section 38, the enhanced oil recovery credit for any taxable year is an amount equal to 15 percent of the taxpayer's qualified enhanced oil recovery costs for such taxable year. (b) Phase-out of credit as crude oil prices increase

value-based insurance plan designs will empower consumers and their providers to make evidence-based health decisions. We also finalize new rules related to special enrollment periods. We will allow Exchange enrollees and their dependents who are enrolled in silver plans and become newly ineligible for CSRs to change to a QHP one metal level higher or lower, if they choose. We will require Exchanges to apply plan category limitations to dependents who are

(a) In generalIf the Secretary receives certification by the Commissioner of Internal Revenue that an individual has a seriously delinquent tax debt, the Secretary shall transmit such certification to the Secretary of State for action with respect to denial, revocation, or limitation of a passport pursuant to section 32101 of the

Except as provided in the preceding sentence, nothing in this chapter shall be construed as authorizing a single trust to be treated as 2 or more trusts. For purposes of this subsection, a trust shall be treated as part of an estate during any period that the trust is so treated under section 645. (c) DisclaimersFor provisions relating to the effect of a

Exchange of Letters (applies to EC Member States for procurement not covered by WTO GPA and only where the State considers out-of-State suppliers). Iowa —Department of General Services —Department of Transportation. —Board of Regents' Institutions (universities) Construction-grade steel (including requirements on subcontracts); motor vehicles; coal —WTO GPA

, to implement the retail sales provisions of the CMEA. Additionally, on April 9, 2007, DEA promulgated an IFR, under Docket Number DEA-292I, to implement section 716 of the CMEA, which required additional reporting for import, export, and international transactions involving all list I and list II chemicals. DEA is finalizing these rulemakings in one action. This final rule adopts, with one technical change, the corrected September 2006 IFR, and adopts, without change, the April 2007 IFR.

for submitting hard copy petitions, and the office responsible for coordinating the request. You must submit your petition through one of these means, and the petition must: (1) Describe the nature of the request and set out the text or substance of the guidance you are requesting or that you wish us to reconsider, modify, or rescind; (2) Explain your interest in the action you are requesting; and

(a) A railroad subject to this part shall not use, haul, permit to be used or hauled on its line, offer in interchange, or accept in interchange any train, railroad car, or locomotive with one or more conditions not in compliance with this part; however, a railroad shall not be liable for a civil penalty for such action if such action is in accordance with §232.15. For

(a) In general. (1) Under §1.991-1(a), a corporation which is a DISC for a taxable year is not subject to any tax imposed by subtitle A of the Code (sections 1 through 1564) for the taxable year, except for the tax imposed by chapter 5 thereof (sections 1491 through 1494) on certain transfers to

for primary egg-type breeders wishing to assure their customers that the hatching eggs and multiplier chicks produced are certified free of Salmonella enteritidis. (1) A flock and the hatching eggs and chicks produced from it which have met the following requirements as determined by the Official State Agency: (i) The flock originated from a U.S. S. Enteritidis Clean flock, or meconium from the chick boxes and a

under this subsection only from a representative group of employers. (d) Definitions and special rulesFor purposes of this section— (1) Specified fringe benefit planThe term "specified fringe benefit plan" means any plan under section 79, 105, 106, 125, 127, 129, or 137.

, operators, specimens/type, etc). The study must include all nucleic acid extraction steps from the claimed specimen type or matrix, unless a separate extraction study for the claimed sample type is performed. If the device is to be used at more than one laboratory, different laboratories must be included in the precision study (and reproducibility must be evaluated). The percentage of “no calls” or invalid calls, if any, in the study must be provided as a part of the precision (reproducibility) study

saltwater flushing. And adequate flushing may require more than one fill-mix-empty sequence, particularly if only small amounts of water can be safely taken onboard at one time. The master of the vessel is responsible for ensuring the safety of the vessel, crew, and passengers. Vessels reporting only residual ballast water onboard shall take particular care to conduct saltwater flushing on the transit to the Great Lakes so as to eliminate fresh and or brackish water residuals in ballast tanks; and

aggregate amount already exceeds the gross reportable amount the Secretary shall refund such excess to the taxpayer). (b) Special rules for returns under section 6048(b)In the case of a return required under section 6048(b)— (1

§25.2512-5   Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests. §25.2512-6   Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.

(a) through (c)(3) [Reserved]. For guidance see §1.148-11. (c) (4) Retroactive application of overpayment recovery provisions. An issuer may apply the provisions of

form, and check the box to claim that the mark consists of standard characters. (b) Special form drawings: If an applicant is filing a special form drawing, the applicant must attach a digitized image of the mark to the TEAS submission that meets the requirements of paragraph (c) of this section. (c) Requirements for digitized image: The image must be in .jpg

Amendments 2001—Pub. L. 107–108 substituted "Use of funds for certain incidental purposes" for "Counterintelligence official reception and representation expenses" in section catchline, designated existing provisions as subsec. (a), inserted heading, and added subsec. (b). 1987—Pub. L. 100–26

(a) General ruleIf the amount distributed during the taxable year of the payee under any qualified retirement plan or any eligible deferred compensation plan (as defined in section 457(b)) is less than the minimum required distribution for such taxable year, there is hereby imposed a tax equal to 25 percent of the amount by which such

during the taxable year may not, by reason of section 864(b)(2) and paragraph (c) or (d) of §1.864-2, be engaged in trade or business in the United States during the taxable year through the effecting of such transactions, nevertheless it shall be required to include in gross income for the taxable year the gains and profits from those transactions to the extent required by paragraph (c) of

§301.9100-2 also provide an automatic extension of time to make certain statutory elections. An extension of time is available for elections that a taxpayer is otherwise eligible to make. However, the granting of an extension of time is not a determination that the taxpayer is otherwise eligible to make the election. Section 301.9100-2 provides automatic extensions of time