adjustment for policyholder dividendsFor purposes of this subsection, the term "1984 fresh-start adjustment for policyholder dividends" means the amounts held as of December 31, 1983, by the taxpayer as reserves for dividends to policyholders under section 811(b) (as in effect on the day before the date of the enactment of the Tax Reform Act of 1984) other than for dividends which accrued before

(a) General rules for when amounts are included in gross income. Except as provided in this section (or in §1.403(b)-10(c) relating to payments pursuant to a qualified domestic relations order), amounts actually distributed from a section 403(b) contract are includible in the gross income of the recipient participant or

–675) of title VI of Pub. L. 99–514, enacting this part and amending sections 582, 593, 856, 1272, 6049, and 7701 of this title] shall take effect on January 1, 1987. "(b) Rules for Accruing Original Issue Discount.—The amendment made by section 672

section 662. (d) Effect of renunciation or disclaimerSubsection (a) shall not apply with respect to a power which has been renounced or disclaimed within a reasonable time after the holder of the power first became aware of its existence. (e) Cross referenceFor provision under which beneficiary of trust is

1. Proposal To Change the Fee Payment Schedule for the SENTRI Program 2. Proposal To Mandate Electronic Submission of the SENTRI Program Application and Payment of Fees

(a) Certain definitions. Except as otherwise provided, the definitions set forth in §1.148-1 apply for purposes of section 149(g) and this section. In addition, the following terms have the following meanings: Reasonable expectations means reasonable

shipping income of an electing corporation, and no credit shall be allowed against the tax imposed by section 1352(2). (2) No deduction shall be allowed for any net operating loss attributable to the qualifying shipping activities of any person to the extent that such loss is carried forward by such person from a taxable year preceding the first taxable year for which such

Until the permittee shall apply for lease to the one quarter of the permit area heretofore provided for he shall pay to the United States 20 per centum of the gross value of all oil or gas secured by him from the lands embraced within his permit and sold or otherwise disposed of or held by him for sale or other disposition.

the taxpayer for the preceding taxable year, exceeds (B) the threshold amount. (2) Threshold amountFor purposes of paragraph (1)(B), the threshold amount shall be— (A) in the case of a joint return or a surviving spouse (as defined in section 2(a)), $150,000,

§1.475(a)-3   Acquisition by a dealer of a security with a substituted basis. (a) Scope. (b) Rules. §1.475(a)-4   Safe Harbor for Valuation Under Section 475. (a) Overview. (1) Purpose. (2) Dealer business model. (3) Summary of paragraphs. (b) Safe harbor.

1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date. Another prior section 5081, added

(d) of this section provides rules that an eligible entity must satisfy to be a qualified opportunity zone business that is owned, in whole or in part, by one or more QOFs. Paragraph (e) of this section provides applicability dates for this section. See §1.1400Z2(d)-2 for rules that must be satisfied for tangible property of an eligible entity to be treated as qualified opportunity zone business property. (1) Eligible entity

into between the Mortgagor, the Government acting by and through the Administrator of the Rural Electrification Administration, the predecessor of RUS, and ________; WHEREAS, the Mortgagor deems it necessary to borrow money for its corporate purposes and to issue its promissory notes and other debt obligations therefor from time to time in one or more series, and to mortgage and pledge its property hereinafter described or mentioned to secure the payment of the

(i) Give a receipt for the air cargo; (ii) File an appropriate bond; and (iii) Deliver the cargo to an authorized domestic carrier for in-bond transportation from the port of arrival. The importing carrier's bond covers the transportation. (d) Split shipments. A receipt shall be given by one airline for all of the cargo

to in section 527 of the Federal Food, Drug, and Cosmetic Act [21 U.S.C. 360cc] has ended for at least one form of the drug; and (C) additional studies are needed to assess the safety and effectiveness of the use of the drug in the pediatric population.

(a) General ruleFor purposes of this part— (1) In generalThe term "qualified zone property" means any property to which section 168 applies (or would apply but for section 179) if—

An exemption from the requirement of a tolerance is established for residues of the biochemical pesticide, 3-decen-2-one, in or on potatoes when applied as a potato sprout inhibitor and used in accordance with label directions and good agricultural practices. [78 FR 11766, Feb. 20, 2013]