such members, which may be carried over to the taxable year under the principles of section 170(b) (2) and (3). However, such consolidated carryovers shall not include any excess charitable contributions apportioned to a corporation for a separate return year pursuant to paragraph (e) of §1.1502-79. (c) Adjusted consolidated taxable

(a) General ruleAny portion of a claim for taxes allowed in a receivership proceeding which is unpaid shall be paid by the taxpayer upon notice and demand from the Secretary after the termination of such proceeding. (b) Cross references (1) For suspension of running of period of limitations on collection, see

https://www.fcc.gov/​document/​fcc-closes-headquarters-open-window-and-changes-hand-delivery-policy During the time the Commission's building is closed to the general public and until further notice, if more than one docket or rulemaking number appears in the caption of a proceeding, paper filers need not submit two additional copies for each additional docket or rulemaking number; an original and one copy are sufficient.

Private home viewing. The rates applicable to Satellite Carriers' carriage of each broadcast signal for private home viewing shall be as follows: (i) 2010: 25 cents per subscriber per month (for each month of 2010); (ii) 2011: 25 cents per subscriber per month; (iii) 2012: 26 cents per subscriber per month; (iv) 2013: 27 cents per subscriber per

(a) As of December 26, 2013, EPA approves the following revised 2009 and 2018 Motor Vehicle Emissions Budgets (MVEBs) for nitrogen oxides (NOX) and volatile organic compounds (VOCs) for the Lancaster 1997 8-Hour Ozone Maintenance Area submitted by the Secretary of the Pennsylvania Department of Environmental Protection:

required to be shown on the Form W-2 filed under §1.6052-1. An employer may truncate an employee's social security number to appear in the form of an IRS truncated taxpayer identification number (TTIN) on copies of Forms W-2 furnished to the employee. For provisions relating to the use of TTINs, see

States shareholder owns, on each testing day, more than 50 percent of— (i) the total voting power of all classes of stock of such corporation entitled to vote, or (ii) the total value of all classes of stock of such corporation. (B) OwnershipFor purposes of subparagraph (A), the rules of subsections (a) and (b) of

Pub. L. 96–39, July 26, 1979, 93 Stat. 144. For complete classification of this Act to the Code, see References in Text note set out under section 2501 of this title and Tables. The North American Free Trade Agreement Implementation Act, referred to in par. (4)(L), is

. 2213, includes LERRD). In this case, if the Eligibility Factor is greater than zero but less than one, the ability to pay non-Federal share will be determined using estimated costs. (c) The PCA for all projects subject to the ability to pay test will include a “whereas” clause indicating the results of the test. If the project is eligible for a lower non-Federal share: (1) The revised share will be specified in the PCA

(f) Common use in food means a substantial history of consumption of a substance for food use by a significant number of consumers. (g) The word substance in the definition of the term “food additive” includes a food or food component consisting of one or more ingredients. (h) Scientific procedures include the

loans, and the extent to which borrowers under such loans have used low-income housing tax credits provided under section 42 of title 26 in connection with the housing provided with the loans; (B) analyze the financial viability of the housing provided with loans guaranteed under this section and the need for project-based rental assistance for such housing;

rate determined on the basis of the corporate bond yield curve (as defined in section 430(h)(2)(D)(i), determined by substituting "60-month period" for "24-month period" therein). (d) Loss payment pattern (1) In generalFor each determination year, the Secretary shall determine a loss payment pattern for

(Application for Immigrant Visa and Alien Registration) by the alien. (g) Filing requirements. See §3O1.7701(b)-8 with regard to the statement that must be filed by an alien individual claiming the closer connection exception. [T.D. 8411, 57 FR 15244, Apr. 27, 1992; 57 FR 28612, June 26, 1992; 57 FR 37190, Aug. 18, 1992; 58 FR 17516, Apr. 5, 1993]

sections 2132, 2133, 2134, 2135, 2136, 2137, 2138, 2139, 2140, 2141, 2142, 2143, 2144, 2145, 2146, 2147, 2149, and 2150 of this title, repealing section 2148 of this title, and enacting provisions set out as notes under this section] shall take effect one year after the date of enactment of this Act [Dec. 24, 1970], except for the amendments to

(a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax”) otherwise generally imposed by any foreign country. For purposes of this section and §§1.901-2 and 1.901-2A, such a tax is referred to

Prior Provisions A prior section 5612, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for using material or removing spirits without

There is hereby authorized to be appropriated, out of any money in the Treasury not otherwise appropriated, such sums as may be required for expenditure under the direction of the Secretary of State, for the payment by the United States of its proportionate share in the expenses of the Organization: Provided, That the percentage contribution of the United States to the total annual budget of the Organization shall not exceed 33.33 per

§1.1471-5(b)(3)(i) or a custodial account as defined in §1.1471-5(b)(3)(ii), was either acquired or disposed of (or both) during the taxable year; (8) The amount of any income, gain, loss, deduction, or credit recognized for the taxable year with respect to the reported specified foreign financial asset, and the