Internal Revenue Service Low Income Taxpayer Clinic Grant Program Internal Revenue Service Restructuring and Reform Act of 1998 sec. 3601, 26 U.S.C. 7526. United States Mint U.S. Commemorative Coin Programs

2 U.S.C. 900(c)(8)(C)], the reference to the food stamp program shall be deemed to be a reference to the Supplemental Nutrition Assistance Program. (3) The term "AMT" means the Alternative Minimum Tax for individuals under sections 55–59 of title 26, the term "EGTRRA" means the Economic

§1.415(f)-1(c)(1). (B) Plan years of another defined benefit plan maintained by a predecessor employer within the meaning of §1.415(f)-1(c)(2) within the preceding five years if any participants in the plan participated in that other defined benefit plan (even if the plan

female security personnel for future elections. "(ii) Types of programs and activities.—Such programs and activities may include— "(I) efforts to recruit women into the Afghan National Security Forces, including the special operations forces; "(II) programs and activities of the Afghan Ministry of Defense

NOPR, entitles such a system to be considered a topping cycle cogeneration facility that qualifies, subject to meeting the other relevant requirements,[26] to be a QF. The Commission stated that the recent technological advances in utilizing the thermal energy from a solid oxide fuel cell in an integrated steam hydrocarbon reformation process were not known or anticipated when the Commission adopted its original definitions for useful thermal energy, but that fact should not

(a) Introduction—(1) In general. This section provides guidance with respect to the application of section 263A to property produced in a farming business as defined in paragraph (a)(4) of this section. Except as otherwise provided by the rules of this section, the general rules of §§1.263A-1

President of the United States dated July 26, 1941. Service as a guerrilla under the circumstances outlined in paragraph (d) of this section is also included. Except as provided in §§3.42 and 3.43, benefits based on service described in this paragraph are payable at a rate of $0.50 for each dollar authorized under the law. (Authority:

, title XXXI, §3141(g)(11)(A)–(C), Nov. 24, 2003, 117 Stat. 1766, and was classified to former section 2601 of Title 50, War and National Defense, prior to repeal by Pub. L. 113–66, div. C, title XXXI, §3146(e)(10), Dec. 26, 2013, 127 Stat. 1077. Section 7274o

; or (iii) Adopting other innovative methods. (c) Time period for compliance. The agency shall comply with the obligations established under this section by January 24, 1994, except that where structural changes in facilities are undertaken, such changes shall be made by November 26, 1996, but in any event as expeditiously as possible. (d)

SNF's prospective payments net of estimated beneficiary coinsurance and makes biweekly payments equal to 1⁄26 of the total estimated amount of payment for the year. If an SNF has payment experience under the prospective payment system, the contractor estimates PIP based on that payment experience, adjusted for projected changes supported by substantiated information for the current year

this section, living apart requires that spouses maintain separate residences. Spouses who maintain separate residences due to temporary absences are not considered to be living apart. Spouses who are not members of the same household under §1.6015-3(b) are considered to be living apart for purposes of this section. (c) Transferred

§1.141-12(c). (d) When a failure to properly use proceeds occurs—(1) Proceeds not spent. For net proceeds that are not spent, a failure to properly use proceeds occurs on the earlier of the date on which the issuer reasonably determines that the financed facility will not be completed or the date on which the

income tax on the exchange, or the presence of a bona fide business purpose, is unmistakable. [T.D. 6500, 25 FR 11607, Nov. 26, 1960, as amended by T.D. 6528, 26 FR 399, Jan. 19, 1961]

(c) of §1.466-4. [T.D. 8022, 50 FR 18477, May 1, 1985]

(a) General rule. For purposes of section 483, the test rate of interest for a contract is the same as the test rate that would apply under §1.1274-4 if the contract were a debt instrument. Paragraph (b) of this section, however, provides for a lower test rate in the case of certain sales or exchanges of land between related

and circumstances, taking into account the guidelines set forth in this section. The guidelines and examples contained in this section are not an exhaustive list of the activities that may constitute prohibited inurement, or the persons to whom the association's earnings could impermissibly inure. See §1.501(a)-1(c). (b)

defined in §1.527-2(b). (b) Contributions. The rules of section 271(b)(2) apply in determining whether the transfer of money or other property constitutes a contribution. Generally, money or other property, whether solicited personally, by mail, or through advertising, qualifies as a contribution. In addition, to the extent a

(e) For the treatment of gain on the sale of certain stock, see section 306(f) and paragraph (h) of §1.306-3.

enough to permit an amendment causing the grantor to be treated as the owner of a portion of the trust under section 675, he will be treated as the owner of the portion from its inception. 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 only a portion of a trust.

of ordinary income on certain transfers or distributions of unrealized receivables or substantially appreciated inventory items) shall be applicable to any such transfer or distribution occurring after March 9, 1954. For the purpose of applying section 751 in the case of a taxable year beginning before January 1, 1955, a partnership or partner may elect to treat as applicable any other section of subchapter K. See paragraph (f) of

which unused foreign taxes may be carried under section 904(c) and §1.904-2(b). Therefore, in determining the number of such carryover years, the taxpayer must take into account years to which a section 904(j) election applies. (3) Determination of amount of creditable foreign taxes. Otherwise allowable carryovers of foreign tax

an S corporation was in existence if a C corporation acquires the assets of the S corporation in a transaction to which section 381(a)(2) applies. However, if an S corporation acquires the assets of another S corporation in a transaction to which section 381(a)(2) applies, a post-termination transition period does not arise. (See §1.1368-2(d)(2) for the treatment of the acquisition of the assets

the treatment of transfers and licenses by domestic partnerships and transfers of interests in certain domestic partnerships. (d) Definitions. The definitions provided in §1.7874-12 apply for purposes of this section. (e) Example. The following example

such deposit had not been made. (See §§2.1-10 and 2.1-24.)

by the employee the rates in effect at the time such wages are received. Example. In 1989, A performed services for X which constituted employment (see §31.3121(b)-2). In 1990 A receives from X $1,000 as remuneration for such services. The tax is payable at

(a) General rule. For purposes of making the claim for credit or refund under §48.6412-1 in respect of floor stocks held by a dealer, the tax paid on each article must be separately computed. If desired, the procedures set forth in paragraphs (b) through (g) of this section may be used in making the computation. The procedure

any other reason such interval at any stopover is increased to more than 6 hours, the transportation will lose its classification of uninterrupted international air transportation. The tax applicable in such case shall be paid as provided in paragraph (a) (2) of §49.4264(c)-1. The transportation from the point of orgin in the United States to a port or station outside the United States and