(4) Other casesExcept in any case— (A) to which paragraph (1), (2), or (3) of this subsection applies, or (B) to which section 1274 applies, the issue price of a debt instrument which is issued for property shall be the stated redemption price at

(b) Recapture of overall foreign lossFor purposes of section 904(f) (relating to recapture of overall foreign loss), the making or termination of an election to be treated as an S corporation shall be treated as a disposition of the business.

For penalty and forfeiture relating to failure to post sign or improperly posting such sign, see section 5681. Editorial Notes

(e) Cross references. (1) For provisions relating to priority of certain advances with respect to a life insurance or endowment contract after satisfaction of a levy pursuant to 26 U.S.C. 6332(b), see 26 U.S.C

related to meetings of the PCAC, and compounding policies generally. IV. Legal Authority As described in the Background section, section 503A describes the conditions that must be satisfied for human drug products compounded by a licensed pharmacist or licensed physician to be exempt from three sections of the FD&C Act (sections 501(a)(2)(B), 502(f)(1), and 505 (21 U.S.C. 351(a)(2)(B), 352(f)(1), and 355)). One of the conditions

(a) Determination of investments at close of taxable year—(1) In general. Under section 954(g), the increase in qualified investments in foreign base company shipping operations, for purposes of section 954(b)(2) and paragraph (b)(1) of §1.954-1, of any controlled foreign corporation for any

For regulations under 26 U.S.C. 7653, see 27 CFR part 28 relating to exportation of liquors; and 27 CFR part 44, relating to exportation of cigars, cigarettes, and cigarette papers and tubes. (68A Stat. 908, as amended; (26 U.S.C

Act means the Act of September 2, 1958 (46 U.S.C. App. 883-1). 883-1 citizen or 883-1 corporation means a corporation which qualifies for the special citizenship status created by the Act of September 2, 1958 (46 U.S.C. App. 883-1). Parent corporation

demonstrate the prevalence of the disease or condition in the United States by providing credible conclusions from appropriate research or surveys. (b) FDA action. Within 45 days of receipt of a request for HUD designation, FDA will take one of the following actions: (1) Approve the request and notify the applicant that the device has been designated as a HUD based on the information submitted;

Violation by more than one covered entity or business associate. (1) Except as provided in paragraph (b)(2) of this section, if the Secretary determines that more than one covered entity or business associate was responsible for a violation, the Secretary will impose a civil money penalty against each such covered entity or business associate. (2) A covered entity that is a member of an affiliated covered entity, in accordance

(a) The superintendent may approve compensation for services rendered by the guardian of an Indian on an annual basis, the amount of the compensation to be determined by application of the following schedule to the moneys collected by the guardian: First $1,000 or portion thereof, not to exceed 10 percent. Second $1,000 or portion thereof

(1) Demonstrates that the applicant's conservation activities, at the time of contract offer, meet or exceed the stewardship threshold for at least two priority resource concerns; and (2) Would, at a minimum, meet or exceed the stewardship threshold for at least one additional priority resource concern by the end of the conservation stewardship contract by: (i) Installing and adopting additional

It shall be unlawful for any person— (a) to engage in business as a manufacturer or importer of, or dealer in, firearms without having paid the special (occupational) tax required by section 5801 for his business or having registered as required by

(a) Passthrough inapplicable to section 34 credit. Section 1.1366-1(a) does not apply to any credit allowable under section 34 (relating to certain uses of gasoline and special fuels). (b) Reduction in passthrough for tax imposed on built-in gains. For

§1.83-3(i)) at the time that the property becomes substantially vested, over (ii) The amount (if any) paid for such property, shall be included as compensation in the gross income of such employee or independent contractor for the taxable year in which the property becomes substantially vested. Until such property becomes substantially vested, the transferor shall be

Except as otherwise provided by §301.6323(h)-1 the definitions provided by §301.6323(h)-1 apply for purposes of §§301.6323(a)-1 through

the greater of: (A) $2 million, or (B) 10 percent of the total U.S. basis of all the RFAs in that class of RFAs immediately after the CAA. (ii) For purposes of this paragraph (b)(3), the classes of RFAs are the seven asset classes defined in §1.338-6(b), regardless of whether the CAA is a

Animals. Cattle, sheep, goats, other ruminants, swine, horses, asses, mules, zebras, dogs, and poultry. Commercial poultry. Chickens, doves, ducks, geese, grouse, guinea fowl, partridges, pea fowl, pheasants, pigeons, quail, swans, and turkeys (including eggs for hatching) which are imported for resale, breeding, public display, or any other commercial purpose.