(a) Request for determination. (1) Any person, including the Secretary of Agriculture, who has reason to believe there have been changes in or additions to the latest annual list published under §351.601 may request in writing that the Secretary determine under section 702(a)(3) of the Trade

(a) A divorced spouse annuity begins on the later of either the date chosen by the applicant or the earliest date permitted by law. (b) Earliest date permitted by law— (1) General rules. The earliest date permitted by law is the latest of— (i) The day after the day the claimant last worked

(B) the employer shall separately include on the statement required under section 6051— (i) the portion of the compensation which consists of payments for group-term life insurance to which this subsection applies, and (ii) the amount of the tax imposed by

if payment of dependent care assistance for such services occurs in a subsequent taxable year). (C) Marital statusFor purposes of this paragraph, marital status shall be determined under the rules of paragraphs (3) and (4) of section 21(e). (D) Special rule for 2021In the case of any taxable

§2507.5(d) with respect to creating a record in the electronic environment. (k) Representative of the news media means a person who is actively gathering information for an entity organized to publish, broadcast or otherwise disseminate news to the public. News media entities include television and radio broadcasters, publishers of periodicals who

requirements of section 852(a) for the taxable year, may, for such taxable year, elect the application of this section with respect to income, war profits, and excess profits taxes described in section 901(b)(1), which are paid by the investment company during such taxable year to

connected (or treated as effectively connected other than income described in section 884(d)(2)) with the conduct of a trade or business within the United States; but only in an amount which bears the same ratio to such dividends as the gross income of the corporation for such period which was effectively connected (or treated as effectively connected other than income described in

section 263, 616, or 617 with respect to such property and which, but for such deduction, would have been included in the adjusted basis of such property, and (ii) the deductions for depletion under section 611 which reduced the adjusted basis of such property, or

If for any taxable year the trust has net income from foreclosure property (as defined in section 857(b)(4)(B) and §1.857-3), the deduction for dividends paid is an amount equal to the amount which bears the same proportion to the total dividends paid or considered as paid during the taxable year that otherwise meet the requirements for the deduction for dividends paid (as defined in section 561

enforce on-the-job seat belt use policies and programs for its employees when operating company-owned, rented, or personally-owned vehicles. The National Highway Traffic Safety Administration (NHTSA) is responsible for providing leadership and guidance in support of this Presidential initiative. For information on how to implement such a program or for statistics on the potential benefits and cost-savings to your company or organization, please visit the Buckle Up America section of NHTSA's Web site

acres of the covered commodity on the farm to the total payment acres of all covered commodities on the farm. (h) For the purposes of this part, fruits, vegetables, and wild rice planted on payment acres of a farm under ARC or PLC Program contract: (1) Will be considered harvested at the time of planting, unless the producer pays a fee to cover the cost of a farm visit, as specified in part 718 of this title, to verify that the fruit

June 25, 1999. Sections 1.1502-94A through 1.1502-96A also apply on any date on or after January 1, 1997, and before June 25, 1999, on which a corporation becomes a member of a group or on which a corporation ceases to be a member of a loss group (or a loss subgroup). (2) Anti-duplication rules for recognized built-in gain.

such taxable year in connection with the taxpayer's trade or business and which are attributable to foreign research (within the meaning of section 41(d)(4)(F)). (c) Special rules (1) Land and other propertyThis section shall not apply to any expenditure for the acquisition or improvement of land, or for the

(a) LimitationThe total amount of the credit taken under section 901(a) shall not exceed the same proportion of the tax against which such credit is taken which the taxpayer's taxable income from sources without the United States (but not in excess of the taxpayer's entire taxable income) bears to his entire taxable income for the same

property is neither— (i) stock in trade or other property of a kind which would properly be includible in inventory if on hand at the close of the taxable year, nor (ii) property held primarily for sale to customers in the ordinary course of the trade or business; (4) the deduction for net operating losses provided in

On and after December 26, 2007, none of the funds appropriated under this heading shall be available to carry out research related to the production, processing, or marketing of tobacco or tobacco products: Provided further, That on and after December 26, 2007, this paragraph shall not apply to research on the medical, biotechnological, food, and industrial uses of tobacco.

(a) Transfers of property from the United States (1) General ruleIf, in connection with any exchange described in section 332, 351, 354, 356, or 361, a United States person transfers property to a foreign corporation, such foreign corporation shall not, for purposes of determining the

falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document); (4) for the offense of willfully failing to pay any tax, or make any return (other than a return required under authority of part III of subchapter A of chapter 61) at the time or times required by law or regulations; (5) for offenses described in

(a) General ruleEvery partnership (as defined in section 761(a)) shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by subtitle A, and such other information, for the purpose of carrying out the provisions of subtitle A as the Secretary may by forms and regulations

transfer shall be recognized to the estate only to the extent that, on the date of such transfer, the fair market value of such property exceeds the value of such property for purposes of chapter 11 (determined without regard to section 2032A). (b) Similar rule for certain trustsTo the extent provided in regulations prescribed by the Secretary, a rule