(a) Application for adjustmentA taxpayer may file an application for a tentative carryback adjustment of the tax for the prior taxable year affected by a net operating loss carryback provided in section 172(b), by a business credit carryback provided in

(a) Tax-exempt foundationsThere is hereby imposed on each private foundation which is exempt from taxation under section 501(a) for the taxable year, with respect to the carrying on of its activities, a tax equal to 1.39 percent of the net investment income of such foundation for the taxable year.

preferential tariff treatment under the USMCA because— (i) the importer, exporter, or producer failed to respond to a written request for information or failed to provide sufficient information to determine that the good qualifies as an originating good; (ii) after receipt of a written notification for a visit to conduct verification under subsection (a), the exporter or producer did not provide written consent for that visit

for the purpose of conducting scientific research, the results of which are not intended to promote any particular product or industry. To be in this category, the requester 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 sought for a commercial use. (7) Representative of the news media means any

qualifying institution and that the records are sought to further scientific research and are not for a commercial use. (8) Representative of the news media is any person or entity that gathers information of potential interest to a segment of the public, uses its editorial skills to turn the raw materials into a distinct work, and distributes that work to an audience. The term news means information that is about current

paragraph (a)(9) of this section if you do any of the following: (1) Attach a copy of a ruling by the Internal Revenue Service that you qualify as a tax-exempt organization described in 26 U.S.C. 501(c)(3); (2) Attach a statement describing the basis for your belief that you

(a) General. Title 26 U.S.C. 5731(a)(1) imposes a special tax of $1,000 per year on every manufacturer of tobacco products. (b) Reduced rate for small proprietors. Title

(a) General. Title 26 U.S.C. 5731(a)(3) imposes a special tax of $1,000 per year on every export warehouse proprietor. (b) Reduced rate for small proprietors. Title

shareholder or individual, which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office; (3) a fraternal society, order, or

holder's holding period. (C) Nonqualified preferred stock (i) In generalNonqualified preferred stock (as defined in section 351(g)(2)) received in exchange for stock other than nonqualified preferred stock (as so defined) shall not be treated as stock or securities.

research rather than for a commercial use. (6) Representative of the news media, or news media requester, means any person or entity that actively gathers information of potential interest to a segment of the public, uses its editorial skills to turn the raw materials into a distinct work and distributes that work to an audience. The term “news” means information that is about current events or that would be of current interest

For provisions relating to time for filing declarations of estimated income tax by individuals, see §§1.6073-1 to 1.6073-4, inclusive, of this chapter (Income Tax Regulations).

For provisions relating to time for filing declarations of estimated income tax by corporations, see §§1.6074-1 to 1.6074-3, inclusive, of this chapter (Income Tax Regulations).

animals within 3 days of slaughter; milk taken from treated animals within 96 hours (8 milkings) after the latest treatment must not be used for food. (ii) Amount. 5 grams per 100 pounds of body weight. (a) Indications for use. Control of severe infections of gastrointestinal roundworms (genera

Educational and noncommercial scientific institutions and news media. If the request is from an educational institution or a noncommercial scientific institution, operated for scholarly or scientific research, or a representative of the news media, and the request is not for a commercial use, OGE will charge only for duplication of documents, excluding charges for the first 100 pages. (d) All other requesters. If

(1) For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901(g), and 6903. (2) For application by fiduciary for determination of tax and discharge from personal liability therefor, see

be computed by multiplying the excess net passive income by the highest rate of tax specified in section 11(b). (b) DefinitionsFor purposes of this section— (1) Excess net passive income (A) In generalExcept as provided in subparagraph (B), the term

such taxes may be made by the head of the agency or instrumentality having the control of such service, or by such agents as such head may designate. The person making such return may, for convenience of administration, make payments of the tax imposed under section 3111 with respect to the service of such individuals without regard to the contribution and benefit base limitation in

section 960. Such choice for any taxable year may be made or changed at any time before the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter for such taxable year. The credit shall not be allowed against any tax treated as a tax not imposed by this chapter under section 26(b

(a) Company's shareFor purposes of section 805(a)(4), the term "company's share" means, with respect to any taxable year beginning after December 31, 2017, 70 percent. (b) Policyholder's shareFor purposes of

(a) General ruleIn the case of a citizen or resident of the United States, there shall be allowed as a credit against the tax imposed by section 2501 for each calendar year an amount equal to— (1) the applicable credit amount in effect under

is not attributable to a foreign expropriation capital loss, and (ii) the carryback of such loss does not increase or produce a net operating loss (as defined in section 172(c)) for the taxable year to which it is being carried back; (B) except as provided in subparagraph (C), a capital loss carryover to each of the 5 taxable

sections 86, 135, 137, 219, and 469. (c) Dependents not eligible for deductionNo deduction shall be allowed by this section to an individual for the taxable year if a deduction under section 151 with respect to such individual is allowed to another taxpayer for the

attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section, and (4) amounts received in the Treasury and collected under section 9003(h)(6) of the Solid Waste Disposal Act. For purposes of this subsection, there shall not be taken into account the taxes imposed by

section 7602, or under the corresponding authority of section 6420(e)(2), 6421(g)(2), or 6427(j)(2), the date fixed for appearance before the Secretary shall not be less than 10 days from the date of the summons. (b) Restrictions on examination of taxpayerNo taxpayer shall be subjected

(a) Length of periodFor period within which levy may be begun in case of— (1) Income, estate, and gift taxes, and taxes imposed by chapter 41, 42, 43, or 44, see sections 6502(a) and 6503(a)(1). (2) Employment and miscellaneous excise taxes, see