(a) In generalThe person to whom premiums are payable for continuation coverage under section 9501(a)(1) of the American Rescue Plan Act of 2021 shall be allowed as a credit against the tax imposed by section 3111(b), or so much of the

customers of condominium units or subdivided lots in a development tract. In order to prevent a trust from receiving any tax benefit from such activities, a net loss from prohibited transactions effectively is disallowed in compting real estate investment trust taxable income. See §1.857-2(a)(8). Such loss, however, does reduce the amount which a trust is required to distribute as dividends. For purposes

3006.304. The limitation on the period of performance applies to contracts awarded in response to, or to recovery from: (A) A major disaster or emergency declared by the President under Title IV or Title V of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, as amended (42 U.S.C. 5121-5207) (see http://www.fema.gov/news/disasters.fema#sev2 for a list of declarations);

(1) The license authorizing the use of licensed material; (2) A copy of 10 CFR parts 19, 20, and 34 of NRC regulations; (3) Utilization records for each radiographic exposure device dispatched from that location as required by §34.71. (4) Records of equipment problems

(2) Adjustments for redemptions, liquidations, reorganizations, divisives, etc.In the case of any transaction involving the application of subchapter C to any S corporation, proper adjustment to any accumulated earnings and profits of the corporation shall be made. (3) Adjustments in case of distributions treated as dividends under section 1368(c)(2

(1) For lien in case of tax on distilled spirits, see section 5004. (2) For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.

This section lists the table of contents for §§1.1471-1 through 1.1474-7 and §301.1474-1 of this chapter.

Notwithstanding the provisions of paragraph (2) of subsection (b)— (1) Two or more domestic insurance companies each of which is subject to tax under section 801 shall be treated as includible corporations for purposes of applying subsection (a) to such insurance companies alone. (2) (A

the construction shall have been completed as provided in §2.1-21 not to exceed one year in the aggregate, and (3) may allow any other extensions that may be provided by amendment to the Act. (b) Application required. A taxpayer seeking an extension of time shall make application therefor, and transmit it with an appropriate

(a) General. Title 26 U.S.C. 5731(a)(2) imposes a special tax of $1,000 per year on every manufacturer of cigarette papers and tubes. (b) Reduced rate for small proprietors. Title

products pipeline operations created by the mixing of different specification products during pipeline transportation. (b) Commercial aviationFor purposes of this subpart, the term "commercial aviation" means any use of an aircraft in a business of transporting persons or property for compensation or hire by air, unless properly allocable to any transportation exempt from the taxes imposed by

) Community Renewal Tax Relief Act of 2000—(i) In general. Section 1.42-6 (a), (b)(4)(iii) Example 1 and Example 2, (c), (d)(2)(viii), and (e)(2) are applicable for housing credit dollar amounts allocated after

section 3121(a)) by reason of section 3121(a)(5). Such term does not include remuneration for service which is performed by a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of

section 301 applies, such distribution shall be treated as a distribution of property for purposes of this subsection. (b) Special rules (1) Certain insurance company dividendsThe definition in subsection (a) shall not apply to the term "dividend" as used in subchapter L in any case where the reference is to dividends of

the hard cider tax rate.) (b) Records. See §24.302 of this chapter for recordkeeping requirements. (Sec. 335, Pub. L. 114-113, 129 Stat. 3109, as amended (26 U.S.C. 5041)

(a) Scope. This section and §§1.267A-2 through 1.267A-5 provide rules regarding when a deduction for any interest or royalty paid or accrued is disallowed under section 267A. Section 1.267A-2 describes hybrid and branch

(a) Highway motor vehicleFor purposes of this subchapter, the term "highway motor vehicle" means any motor vehicle which is a highway vehicle. (b) Taxable gross weightFor purposes of this subchapter, the term "taxable gross weight", when used with respect to any highway motor vehicle, means the sum of— (1) the actual unloaded weight of—

. 94–530 substituted "6427(f)(2)" for "6427(e)(2)". Pub. L. 94–455 struck out "or his delegate" after "Secretary". 1970—Pub. L. 91–258 inserted reference to section 6427(e)(2). 1965—Pub. L. 89–44 inserted reference to

multimedia submissions, and general guidance on making effective comments, please visit https://www.epa.gov/​dockets/​commenting-epa-dockets. II. Information About the Document Two sections of the Clean Air Act (CAA) govern the establishment and revision of the NAAQS. Section 108 (42 U.S.C. 7408) directs the Administrator to identify and list certain air pollutants and then to issue air quality criteria for those

(a) Imposition of taxExcept as provided in subsection (c), there is hereby imposed for each taxable year a tax of 30 percent of the amount received from sources within the United States by a foreign corporation as— (1) interest (other than original issue discount as defined in section 1273

(1) For determination of amount of any tax, additions to tax, etc., in title 11 cases, see section 505 of title 11 of the United States Code. (2) For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see

section 4101, or who willfully makes any false statement in an application for registration or reregistration under section 4101, shall, upon conviction thereof, be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.

The owners and operators, and to the extent applicable, the designated representative, of a CSAPR NOX Ozone Season Group 1 unit, shall comply with the monitoring, recordkeeping, and reporting requirements as provided in this subpart and subpart H of part 75 of this chapter. For purposes of applying such requirements, the definitions in

adjustments of sections 56 and 57 shall apply. (b) Disallowance of passive activity lossIn computing the alternative minimum taxable income of the taxpayer for any taxable year, section 469 shall apply, except that in applying

(a) General ruleIn the case of any dividend on debt-financed portfolio stock, there shall be substituted for the percentage which (but for this subsection) would be used in determining the amount of the deduction allowable under section 243 or 245(a) a percentage equal to the product of— (1) 50

ends with or within a taxable year of the trust for which the trust is not exempt from tax under section 501(a) shall be included in the gross income of the employee in accordance with section 83 (relating to property transferred in connection with performance of services), except that the value of the

1980—Pub. L. 96–223 substituted "6427(h)(2)" for "6427(g)(2)". 1978—Pub. L. 95–599 substituted "6427(g)(2)" for "6427(f)(2)". 1976—Pub. L. 94–530 substituted "6427(f)(2)" for "6427(e)(2)". 1970—Pub. L. 91–258 inserted reference to section 6427(e)(2). 1965

(a) Energy credit (1) In generalFor purposes of section 46, except as provided in paragraphs (1)(B), (2)(B), and (3)(B) of subsection (c), the energy credit for any taxable year is the energy percentage of the basis of each energy property placed in service during such taxable year.