(a) General rule. For the first taxable year ending after May 18, 1999, a taxpayer may change to the constant rental accrual method, as described in §1.467-3, for all of its section 467 rental agreements described in paragraph (b) of this section. A change to the constant rental accrual method is a change in method of accounting

The rules contained in §§1.1502-91A through 1.1502-96A also apply for purposes of section 383, with appropriate adjustments to reflect that section 383 applies to credits and net capital losses. Similarly, in the case of net capital losses, general business credits, and excess foreign taxes that are pre-change attributes,

The U.S. Nuclear Regulatory Commission (NRC) received a petition for rulemaking from Mr. George Berka (the petitioner), dated December 26, 2018, requesting that the NRC amend its regulations to establish criteria to return retired nuclear power reactors to operations. The petition was docketed by the NRC on February 19, 2019 and has been assigned Docket No. PRM-50-117. The NRC is examining the merits of the issues raised in PRM-50-117 to determine whether the issues should be considered in

Every person other than the owner, or his agent authorized so to do, who intentionally removes or defaces any mark, brand, or label required by section 5412 and regulations issued pursuant thereto shall be liable to a penalty of $50 for each barrel or other container from which such mark, brand, or label is so removed or defaced.

amended (26 U.S.C. 5211))

field trips, attend educational activities, visit museums, and attend other events that have as their purpose the intellectual, social, and cultural development of participants. (h) Costs for one project-sponsored banquet or ceremony. (i) Tuition costs for postsecondary credit courses at the host institution for participants in the summer bridge component. (j)

The person who withdrew the wines without payment of tax shall be responsible for arranging the return of the wines to the bonded wine cellar from which they were withdrawn. In case of emergency, the person may arrange the return of wines to bonded premises without an approved application, but such wines shall be kept separate at the bonded premises and shall not be recorded in the records and reports of the proprietor until an approved application for such return

Q-1: If a person is liable for the excise tax under section 4980D, what form must the person file and what is the due date for the filing and payment of the excise tax? A-1: (a) In general. See §§54.6011-2 and 54.6151-1. (b) Due

) Public telephone is a telephone provided by a telephone company through which an end user may originate interstate or foreign telecommunications for which he pays with coins or by credit card, collect or third number billing procedures. (ff) Return component means net investment attributable to a particular element or category multiplied by the authorized annual rate of return.

payments) or section 682 (relating to income of an estate or trust in case of divorce, etc.). See section 671-1(b). (2) Cross references. See section 671 and §§1.671-2 and 1.671-3 for rules for treatment of items of income, deduction, and credit when a person is treated as the owner of all or a portion of a trust.

April 2, 2018, see §1.280C-4T as contained in 26 CFR part 1, as revised April 1, 2017. (3) For taxable years ending before January 1, 2012. See §1.280C-4 as contained in 26 CFR part 1, revised April 1, 2014. [T.D. 9539, 76 FR 44801, July 27, 2011, as amended by T.D. 9717, 80 FR 18099, Apr. 3, 2015; T.D. 9832, 83 FR 13185, Mar. 28, 2018]

(a) Overview—(1) In general. Section 336(e) authorizes the promulgation of regulations under which, in certain circumstances, a sale, exchange, or distribution of the stock of a corporation may be treated as an asset sale. This section and §§1.336-2 through 1.336-5 provide the rules for and

agencies place requesters for the purpose of determining whether a requester will be charged fees for search, review and duplication; categories include commercial requesters, noncommercial scientific or educational institutions or news media requesters, and all other requesters. The term “fee waiver” means that processing fees will be waived, or reduced, if a requester can demonstrate that certain statutory standards are satisfied including that the information is in the public interest and is not

the employee dies; or (ii) The first day of the month in which the claimant becomes eligible for a surviving divorced spouse annuity as shown in part 216 of this chapter. (2) Full-age annuity. The earliest date permitted by law is the latest of— (i) The month shown in paragraph (b)(1) of this section; (ii) The first

employee dies; or (ii) The first day of the month in which the claimant becomes eligible for a remarried widow(er) annuity as shown in part 216 of this chapter. (2) Full-age annuity. The earliest date permitted by law is the latest of— (i) The month shown in paragraph (b)(1) of this section; (ii) The first day of the month

$300 in a taxable year in which the amount of the annuity required to be paid equals or exceeds all the income of the trust for the taxable year. For the meaning of the term income required to be distributed currently, see §1.651(a)-2.

§ 302-6.13 What is the latest period for which TQSE reimbursement may begin? The period must begin before the maximum time for completing all aspects of your relocation under § 302-2.9.

), renumbered section 5143 of this title as this section, transferred section to this subchapter, and substituted "this subchapter" for "this part" wherever appearing. Subsec. (c)(2). Pub. L. 109–59, §11125(b)(20)(C), substituted "tobacco products and cigarette papers and tubes" for "liquors" in two places. 1976—Subsec. (d)(4). Pub. L. 94–455 struck out

(f) and 1.280F-4T(b) also provide special rules for improvements to passenger automobiles and other listed property that qualify as capital expenditures. (c) Effective dates—(1) In general. This section and §§1.280F-2T through 1.280F-6 apply to property placed in service or leased after

Administrative Act of June 10, 1890, ch. 407, §29, 26 Stat. 141. R.S. §2928, providing for appraisement of merchandise taken from any wreck and of

use, or deposited in a customs bonded warehouse or foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 19: (a) To the bonded premises of the distilled spirits plant for purposes authorized under 26 U.S.C.; or (b) To a wholesale liquor dealer; or (c) To a taxpaid storeroom. The export marks on spirits

categories of requesters: Commercial use requesters, non-commercial scientific or educational institutions or news media requesters, and all other requesters. Different fees are assessed depending on the category. Requesters may seek a fee waiver. The NMB will consider requests for fee waivers in accordance with the requirements in paragraph (k) of this section. To resolve any fee issues that

from the gross income of such organization, in addition to the other deductions allowable under chapter 1 of the Code (including the deductions allowed by section 1382(b)) the special deductions provided in section 1382(c) and paragraphs (b), (c), and (d) of this section. (2) For the definition of terms used in this section, see section 1388 and §1.1388-1; to

§1.6091-2, regardless of whether the return is to be filed with, or tax is to be paid to, such district director. The application will be examined, and within 30 days, if possible, will be denied, granted, or tentatively granted subject to certain conditions of which the taxpayer will be notified. If an additional extension is desired, the request therefor must be made on or before the expiration of the period for which

(a) Determination and effect of an ownership change—(1) In general. This section and §§1.1502-92A and 1.1502-93A set forth the rules for determining an ownership change under section 382 for members of consolidated groups and the section 382 limitations with respect to attributes described