Whoever, without lawful authority, makes any die, hub, or mold, or any part thereof, either of steel or plaster, or any other substance, in likeness or similitude, as to the design or the inscription thereon, of any die, hub, or mold designated for the coining or making of any of the genuine gold, silver, nickel, bronze, copper, or other coins coined at the mints of the United States; or Whoever, without lawful

(a) (1) With the approval of the President, the Secretary of the Treasury may— (A) buy and sell gold in the way, in amounts, at rates, and on conditions the Secretary considers most advantageous to the public interest; and (B) buy the gold with any direct obligations of the United States Government or United States coins and currency

about the participant certification process will be published on the United States Mint's website. If certification is required, it must be done prior to submission. (2) All submissions for review shall include an estimate of the value of the coins and an explanation of how the submission came to be bent or partial. The submission should also contain the bank account number and routing number for a checking or savings account at a bank or other financial

§ 100.13 Notices. (a) Additional information and procedures about the United States Mint's redemption of bent or partial coins can be found on the United States Mint's website. (b) Criminal penalties connected with the defacement or mutilation of U.S. coins are provided in

Whoever, within the United States, without lawful authority, makes any die, hub, or mold, or any part thereof, either of steel or of plaster, or of any other substance, in the likeness or similitude, as to the design or the inscription thereon, of any die, hub, or mold designated for the coining of the genuine coin of any foreign government; or Whoever, without lawful authority, possesses any such die, hub, or mold

all of the outstanding stock of FC, a foreign corporation. The stock of FC has a value of $100, and DC has a basis of $30 in such stock. The all earnings and profits amount attributable to the FC stock owned by DC is $20, of which $15 is described in section 1248(a) and the remaining $5 is not (for example, because it accumulated prior to 1963). FC has a basis of $50 in its assets. In a liquidation described in section 332, FC distributes all of its property to DC, and the FC stock held by DC is

(a) The Secretary of the Treasury may mint and issue only the following coins: (1) a dollar coin that is 1.043 inches in diameter. (2) a half dollar coin that is 1.205 inches in diameter and weighs 11.34 grams. (3) a quarter dollar coin that is 0.955 inch in diameter and weighs 5.67 grams. (4) a dime coin

§ 82.2 Exceptions. (a) The prohibition contained in § 82.1 against the exportation of 5-cent coins and one-cent coins of the United States shall not apply to: (1) The exportation in any one shipment of 5

Compliance date—months after January 14, 2011 Default LOV[flight cycles (FC)or flight hours (FH)] Airbus—Existing1 Models Only: A300 B2-1A, B2-1C, B2K-3C, B2-203

Airplane model Compliance Date—months after January 14, 2011 Default LOV[flight cycles (FC)or flight hours (FH)] Airbus—Existing1 Models Only:

The Federal Interagency Council on Social Impact Partnerships shall establish and maintain a public website that shall display the following: (1) A copy of, or method of accessing, each notice published regarding a social impact partnership project pursuant to this division. (2) A copy of each feasibility study funded under this division. (3) For each

The Federal Interagency Council on Social Impact Partnerships shall establish and maintain a public website that shall display the following: (1) A copy of, or method of accessing, each notice published regarding a social impact partnership project pursuant to this division. (2) A copy of each feasibility study funded under this division. (3) For each

Accountability means all items of cash, chips, coins, tokens, plaques, receivables, and customer deposits constituting the total amount for which the bankroll custodian is responsible at a given time. Accumulated credit payout means credit earned in a gaming machine that is paid to a customer manually in lieu of a machine payout. Actual hold percentage means

§ 100.10 Request for examination of uncurrent coin for possible redemption. (a) Definition. Uncurrent coins are whole U.S. coins which are merely worn or reduced in weight by natural abrasion yet are readily and clearly recognizable as to genuineness and denomination and which are machine

exchange between a willing buyer and a willing seller (neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts), increased by any §1.752-1 liabilities (as defined in §1.752-1(a)(4)) of the partnership allocated to Acquiring with regard to such transferred

§ 100.12 Exchange of fused or mixed coin. (a) Definitions. (1) Fused coins are U.S. coins which are melted to the extent that they are bonded together. (2) Mixed coins are U.S. coins of several alloy categories which are

Example 1. (i) Facts. USS, a domestic corporation, owns 40 percent of the outstanding stock of FD, a controlled foreign corporation (CFC). USS has owned the stock since FD was incorporated, and FD has always been a CFC. USS has a basis of $80 in its FD stock, which has a fair market value of $200. FD owns 100 percent of the outstanding stock of FC, a foreign corporation. FD has owned the stock since FC was

the provisions of this section. In all examples, FC is a foreign corporation and uses the calendar year as its taxable year. The examples are as follows: Example 1. Foreign corporation discloses own failure to file. In Year 1, FC became a limited partner with a passive investment in a U.S. limited partnership that was engaged in a U.S. trade or business. During Year

License applications for certain firearms and related commodities require support documents in accordance with this section. For destinations that are members of the Organization of American States (OAS), an FC Import Certificate or equivalent official document is required in accordance with paragraphs (a) through (d) of this section. For other destinations that require a firearms import or permit, the firearms import certificate or permit is required in accordance

§ 101.2 Petitions for mitigation. (a) Who may file. Any person may petition the Secretary of the Treasury for return of the gold bullion of counterfeit gold coins forfeited to the United States, if: (1) The petitioner innocently purchased or received the coins

purchase and sale of U.S. Mint commemorative coins services; and (4) Stored value products (b) Clerical, professional and management services: (1) Accounting services; (2) Courier services; (3) Credit analysis; (4) Facsimile transmissions and copying services;

purpose, the outstanding principal balance on a loan in a taxable year shall be treated as equal to the greatest amount of the outstanding balance at any time during such year. Example 1. (i) Facts. FC is a PFIC that made the election under section 1295 to be a QEF for its taxable year beginning January 1, 1987.

of title 40, including the Capitol Visitor Center; and (3) the Library of Congress buildings and grounds described under section 167j of this title. (b) Treatment of coinsIn the case of any coins in any fountains on covered grounds— (1) such coins shall be treated as gifts to the

(a) The Secretary of the Treasury may prescribe reasonable manufacturing tolerances for specifications in section 5112 of this title (except for specifications that are limits) for the dollar, half dollar, quarter dollar, and dime coins. The weight of the 5-cent coin may vary not more than 0.194 gram. The weight of the one-cent coin may vary not more

§ 100.3 Lawfully held coin and currencies in general. The official agencies of the Department of the Treasury will continue to exchange lawfully held coins and currencies of the United States, dollar for dollar, for other coins and currencies which may be lawfully acquired and are legal tender for public and private debts. Paper currency of the United

§ 101.3 Petitions reviewed by Assistant Secretary, Enforcement, Operations, Tariff Affairs. (a) The Assistant Secretary will receive and review all petitions for mitigation of the forfeiture of counterfeit gold coins. He shall conduct such further investigation, and may request such further information from the petitioner as he

) because the distribution is treated as in full payment in exchange for the DC stock under section 897(a). Example 2. (i) FC, a Country F corporation, owns 100 percent of the stock of DC, a U.S. real property holding corporation. FC's basis in the stock of DC is $400,000, and the fair market value of the DC stock is $800,000. DC owns a U.S. real property interest

within the meaning of section 1361(a)(1); FC, CFC1, and CFC2 are controlled foreign corporations within the meaning of section 957(a), which are not engaged in a U.S. trade or business, have no U.S. real property interests, and have no other relationships, activities, or interests that would cause their property to be subject to any tax imposed under subtitle A of the Code (federal income tax); there is no applicable income tax treaty; and all persons and transactions are unrelated. All other

paragraph (b)(4)(i): Example. (i) Facts. DC, a domestic corporation, owns all of the outstanding stock of FC, a foreign corporation. The stock of FC has a value of $100, and DC has a basis of $80 in such stock. The assets of FC are one parcel of land with a value of $60 and a basis of $30, and tangible depreciable assets with a value

Example 3. Cessation of controlled foreign corporation status. (i) Facts. Foreign parent (FP) is a foreign corporation that owns all the stock of U.S. Corp, a domestic corporation. U.S. Corp owns all of the stock of FC, a controlled foreign corporation as defined in section 957. FC is the owner of Business A. FP contributes cash to