(c) Real estate mortgage investment conduit. See §1.67-3T for rules regarding the application of section 67 to holders of interests in REMICs. (d) Common trust funds—(1) In general. For purposes of determining the taxable income of an

(a) In general. For purposes of paragraph (a) of §1.953-1, the term “United States risks” means risks described in section 953(a)(1)(A)— (1) In connection with property in the United States (as defined in paragraph (b) of this section), (2) In connection with

reasonably expected to decline (as opposed to a dividend rate that is reasonably expected to fluctuate or remain constant); or (B) It is issued for an amount that exceeds (by more than a de minimis amount, as determined under the principles of §1.1273-1(d)) the amount at which the holder can be compelled to dispose of the stock.

exception to the penalty for a de minimis number of failures. See paragraph (e) of this section for lower limitations to the $250,000 maximum penalty. See paragraph (f) of this section for higher penalties when a failure is due to intentional disregard of the requirement to file timely correct information returns. See paragraph (a)(1) of §301.6724-1 for waiver of

(EPA) is proposing to approve a State Implementation Plan (SIP) revision submitted by the State of Tennessee, through the Tennessee Department of Environment and Conservation (TDEC), through a letter dated February 26, 2020. Specifically, EPA is proposing to approve the removal of Tennessee's inspection and maintenance (I/M) program requirements for Hamilton County from the federally approved SIP. EPA is proposing to approve the removal of the I/M program requirements for Hamilton County from the

scrubbing solution is determined by either EPA gravimetric test procedure 375.3 or EPA turbidimetric test procedure 375.4 (see 40 CFR 136.3, Table IB, parameter 65 (49 FR 43234, October 26, 1984, and correction notice at 50 FR 690, January 4, 1985)). Apparatus* (See Figure 1.) * Catalogue numbers are given only to provide a more complete description of the equipment necessary, and do not constitute a manufacturer or vendor endorsement.

, which is comparable, to the extent practicable, to the level of designated public transportation services provided to individuals without disabilities using such system. (b) Issuance of regulationsNot later than 1 year after July 26, 1990, the Secretary shall issue final regulations to carry out this section. (c) Required contents of regulations (1) Eligible

shall be determined under the rules and principles of sections 701 through 761 and the regulations thereunder. For purposes of this section, stock or securities owned by or for an entity that is disregarded as an entity separate from its owner (disregarded entity) under §301.7701-3 of this chapter are owned directly by the owner of such disregarded entity. For purposes of this section, stock or

paragraph (b)(2)(ii) of this section in determining the property held by the partnership or partnerships). (5) Disregarded entities. Principles similar to those described in paragraph (b)(4) of this section shall apply in determining whether a financing of an entity that is disregarded for federal tax purposes under §301.7701-3

obligation described in §5f.163-1 (c) (relating to certain obligations issued to foreign persons). (c) Registered form—(1) General rule. An obligation issued after January 20, 1987, pursuant to a binding contract entered into after January 20, 1987, is in registered form if—

. For provisions relating to the computation of remuneration for service performed by an individual as a member of a uniformed service or for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act, see §31.3121(i)-2 and §31.3121(i)-3

rail with standard railroad locomotives) of coal not beyond the mine tipple, or the loading of coal at the tipple. (b) Employees of local lodges or divisions of railway-labor-organization employers. (1) An individual is in the service of a local lodge or division of a railway-labor-organization employer (see paragraph (a)(6) of

withholding allowances (see §31.3402(m)-1). (c) Withholding exemptions to which an employee is entitled in respect to his spouse. (1) A married employee, whose spouse is an employee receiving wages, is entitled to claim any withholding exemption to which his spouse is entitled under paragraph

§25.853(d) in effect March 6, 1995 (formerly §25.853(a-1)(see app. L of this part) in effect on September 26, 1988). (2) Substantially complete replacement of the cabin interior on or after May 1, 1972—(i) Airplane for which the application for type certificate was filed

. (6) This band is co-equally shared with mobile stations licensed pursuant to parts 74 and 78 of this chapter, and subpart H of this part. (7) As of June 30, 1997, frequencies in this band only are available for assignment to LMDS radio stations, except for non-LMDS radio stations authorized pursuant to applications refiled no later than June 26, 1998. Stations authorized prior to June 30, 1997, may continue to operate within the existing terms of the outstanding licenses, subject

subsec. (e), is classified generally to chapter 53 (§5801 et seq.) of Title 26, Internal Revenue Code. See section 5849 of Title 26. Section 5845 of the Act is classified to section 5845 of Title 26.

Editorial Notes Amendments 2007—Subsec. (a). Pub. L. 110–26, §3(1), inserted "a Federally chartered instrumentality of the United States and" before "a body corporate and politic". Subsec. (b). Pub. L. 110–26, §3(2), inserted at end "The corporation may conduct its

(26) Proceed easterly on E. Potrero Road approximately 0.55 mile to its intersection with an unnamed heavy-duty road known locally as Westlake Boulevard, section 26, T1N/R19W; then (27) Proceed northeasterly on Westlake Boulevard approximately 0.4 mile to the road's second intersection with the 900-foot elevation line, section 26, T1N/R19W; then (28) Proceed easterly along the 900-foot elevation line

. A person who holds a permit to use specially denatured alcohol or specially denatured rum or to recover completely or specially denatured alcohol, specially denatured rum, or articles. Permit. The document issued under 26 U.S.C. 5271(a), authorizing a person to withdraw and deal in or use specially denatured alcohol or

of this chapter. (24) Applications for biologics licenses for biological products, in §601.51 of this chapter. (25) Cosmetic establishment registrations, in §710.7 of this chapter. (26) Cosmetic

until the requirements of 31 U.S.C. 3711(i) have been met. (3) Upon discharge of indebtedness, we must report the discharge to the Internal Revenue Service (IRS) in accordance with the requirements of 26 U.S.C. 6050P and 26 CFR 1.6050P-1. We may request that Treasury or

Mar. 4, 1907, ch. 2939, §1(a), 34 Stat. 1415; Dec. 26, 1969, Pub. L. 91–169, §1, 83 Stat. 463; restated Nov. 2, 1978,

paragraph (d) of this section. The Flood-Control Storage Reservation Diagram in force as of the promulgation of this section is that dated 4 April 1956, File No. TU–1–26–7, and is on file in the Office of the Chief of Engineers, Department of the Army, Washington, D.C., in the office of the Turlock Irrigation District, Turlock, California, and in the office of the Modesto Irrigation District, Modesto, California. Revisions of the Flood-Control Storage Reservation Diagram may be developed

40 FR 27009, June 26, 1975, as amended at 45 FR 32287, May 16, 1980; 51 FR 33735, Sept. 23, 1986;

, which is comparable, to the extent practicable, to the level of designated public transportation services provided to individuals without disabilities using such system. (b) Issuance of regulationsNot later than 1 year after July 26, 1990, the Secretary shall issue final regulations to carry out this section. (c) Required contents of regulations (1) Eligible