relates to deductions for interest paid on qualified education loans after December 31, 2001, in taxable years ending after December 31, 2001, and on or before December 31, 2010. For rules applicable to interest due and paid on qualified education loans after January 21, 1999, if paid before January 1, 2002, see §1.221-2. Taxpayers also may apply

32429, June 9, 2008. § 21.14 Request for reconsideration. (a) The protester, any intervenor, and any Federal agency involved in the protest may request reconsideration of a bid protest decision. GAO will not consider a request for reconsideration that does not contain a detailed statement of the factual and

section 5179 to register the still or distilling apparatus, and found in the building or in any yard or inclosure connected with the building in which such still or distilling apparatus is set up; and (2) Distilling apparatus removed without notice or set up without noticeAny still, boiler, or other vessel to be used for the purpose of distilling—

(a) Scope. This section provides examples that illustrate the application of §§1.267A-1 through 1.267A-5. (b) Presumed facts. For purposes of the examples in this section, unless otherwise indicated, the following facts are presumed:

(a) Valuation of annuities, interests for life or term of years, and remainder or reversionary interests transferred before January 1, 1952. Except as otherwise provided in §25.2512-5(b), if the transfer was made before January 1, 1952, the present value of annuities, life estates, terms of years, remainders, and reversions is

(a) General ruleNo deduction shall be allowed for— (1) Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate. This paragraph shall not apply to— (A) expenditures for the development of mines or deposits deductible under

in paragraph (4) or (6) of section 702(a). (2) Nonseparately computed income or loss definedFor purposes of this subchapter, the term "nonseparately computed income or loss" means gross income minus the deductions allowed to the corporation under this chapter, determined by excluding all items described in paragraph (1)(A).

(a) General ruleThe actuarial report described in subsection (b) shall be filed by the plan administrator (as defined in section 414(g) of each defined benefit plan to which section 412 applies, for the first plan year for which

(a) General rule (1) In generalFor purposes of section 46, for any taxable year during the 5-year period beginning in the taxable year in which a qualified rehabilitated building is placed in service, the rehabilitation credit for such year is an amount equal to the ratable share for such

solely for the purpose of conducting scientific research the results of which are not intended to promote any particular product or industry. To qualify under this category, a requester must show that the request is authorized by and is made under the auspices of a qualifying institution and that the records are not sought for a commercial use but are sought to further scientific research. (6) “Representative of the news media,” or “news-media requester,” means any

(D) Special rule in case of affiliated groupFor purposes of this section, if— (i) a corporation holds stock in another corporation (hereinafter in this subparagraph referred to as the "subsidiary"), and (ii) such corporations are members of the same affiliated group which file a consolidated return under

section 707(b) for purposes of this section— (1) the phrase "25 percent or more" shall be substituted for the phrase "more than 50 percent" each place it appears in section 267(b) or 707(b), and (2) paragraph (4) of

, then the tax under this chapter for such taxable year shall be increased by the recapture percentage of the aggregate decrease in the credits allowed under section 38 for all prior taxable years which would have resulted solely from reducing to zero any credit determined under this subpart with respect to such property. (B) Recapture percentageFor

the public. Examples of news media entities include television or radio stations that broadcast news to the public at large and publishers of periodicals that disseminate news and make their products available through a variety of means to the general public, including news organizations that disseminate solely on the internet. A request for records supporting the news-dissemination function of the requester will not be considered to be for a commercial use. “Freelance” journalists who demonstrate

(a) In general. The provisions of this section shall apply for purposes of determining when books or records are sufficient for purposes of §1.964-3 to verify the classes of income described in such section. (b) Subpart F income. Books or records sufficient to

attendance for himself and an accompanying spouse at an event sponsored by a State or local government or by a civic organization exempt from taxation under 26 U.S.C. 501(c)(4) when: (1) The agency designee has determined that the community relations interests of the agency will be served by the DoD employee's attendance; (2) The

(A) the tax imposed by section 4041 (relating to tax on special fuels) on the use of any liquid, and (B) an overpayment of tax under paragraph (1), (3)(A), (4), (5), or (6) of subsection (b) of this section. (3) Special ruleFor purposes of this subsection, in any case in which the Secretary determines that an

", unless the insurer is subject to tax under section 842(b)" after "or annuity contract". 1987—Par. (2). Pub. L. 100–203 substituted "section 842(b)" for "section 813".

that is operated solely for the purpose of conducting scientific research the results of which are not intended to promote any particular product or industry. They must show that their request is authorized by and under the auspices of a qualifying institution and the records are not sought for a commercial use but, instead, are in furtherance of scholarly or scientific research. (3) Requesters who are representatives of the news media (persons actively gathering

Title III of the 1968 Intergovernmental Cooperation Act (42 U.S.C. 4201, 4231, and 4233) exempts some customers from paying for products and loans. This applies if the supplier has sufficient funds and if the exemption does not impair its mission. The requesting agency must certify that the materials are not commercially available. When requests for VI material do not

Section 126 propertyFor purposes of this section, "section 126 property" means any property acquired, improved, or otherwise modified by the application of payments excluded from gross income under section 126. (3) Applicable percentage

scientific research the results of which are not intended to promote any particular product or industry. A requester in this category must show that the request is authorized by and is made under the auspices of a qualifying institution and that the records are sought to further scientific research and are not for a commercial use. (6) Representative of the news media is any person or entity that gathers information of potential

subtitle, the term "taxable income" means adjusted gross income, minus— (1) the standard deduction, (2) the deduction for personal exemptions provided in section 151, (3) any deduction provided in section 199A