Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 2002 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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act of self-dealing affiliated group applicable tax-exempt apply assets business enterprise certificate COBRA continuation coverage contract contributions corporation creditable coverage dation December 31 deductible defined described in paragraph described in section determined disqualified person enrollment erage excess business holdings excise tax exempt purpose fair market value Federal Federal Acquisition Regulation ficiaries filed foundation's grandfather amount grant graph grass roots lobbying Greenmail group health plan imposed by section income individual interest Internal Revenue Internal Revenue Service investment January legislation lobbying expenditures ment ODCs Office organiza organization paid payment percent period permitted holdings person with respect ployee poses prior private foundation Purchaser purposes of section pursuant put option quali qualified beneficiary qualifying distributions qualifying event regulations Special rule spect spouse subparagraph tax imposed taxable expenditure term termination of employment tion tribution trust vidual voting level voting stock
Popular passages
Page 78 - UNRELATED TRADE OR BUSINESS. (a) GENERAL RULE. — The term "unrelated trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption...
Page x - ZIP code (Includes regular shipping and handling.) For privacy check box below: Q Do not make my name available to other mailers Check method of payment: Q Check payable to Superintendent of Documents Q GPO Deposit Account IIIIIIII ~ II Q VISA Q MasterCard IIIII (expiration date) Daytime phone with area code Purchase order No.
Page 463 - Advisory Council on Historic Preservation African Development Foundation Federal Acquisition Regulation Agency for International Development, United States Federal Acquisition Regulation Agricultural Marketing Service Agricultural Research Service Agriculture Department Agricultural Marketing Service Agricultural Research Service Animal and Plant Health Inspection Service Chief Financial Officer, Office of Commodity Credit Corporation Cooperative State Research, Education, and Extension Service Economic...
Page 385 - Secretary (except where the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax...
Page 189 - Where the surrounding circumstances indicate that a debt is worthless and uncollectible and that legal action to enforce payment would in all probability not result in the satisfaction of execution on a judgment, a showing of these facts will be sufficient evidence of the worthlessness of the debt for the purpose of deduction.
Page 455 - XIX Central Intelligence Agency (Parts 1900—1999) XX Information Security Oversight Office, National Archives and Records Administration (Parts 2000—2099) XXI National Security Council (Parts 2100—2199) XXIV Office of Science and Technology Policy (Parts 2400—2499...
Page 457 - Environmental Protection Agency and Department of Defense; Uniform National Discharge Standards for Vessels of the Armed Forces (Parts 1700—1799) Title...
Page 459 - Arctic Research Commission (Part 2301) XXIV James Madison Memorial Fellowship Foundation (Parts 2400 — 2499) XXV Corporation for National and Community Service (Parts 2500 — 2599) Title 46— Shipping I Coast Guard, Department of Transportation (Parts...
Page 448 - V Office of Thrift Supervision, Department of the Treasury (Parts 500—599) VI Farm Credit Administration (Parts 600—699...
Page 182 - October 30, 1972, and paid within 48 months after the award of such grant, the requirements of section 4945(g) that an individual grant be awarded on an objective and nondiscriminatory basis pursuant to a procedure approved in advance by the Commissioner will be deemed satisfied if the grantor utilizes any procedure in good faith in awarding a grant to an individual which, in fact, is reasonably calculated to provide objectivity and nondiscrimination in the awarding of such grant and to result in...