alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
#### § 1.1366-0 Table of contents.

The following table of contents is provided to facilitate the use of §§ 1.1366-1 through 1.1366-5:

## § 1.1366-1 Shareholder's share of items of an S corporation.

(a) Determination of shareholder's tax liability.

(1) In general.

(2) Separately stated items of income, loss, deduction, or credit.

(3) Nonseparately computed income or loss.

(4) Separate activities requirement.

(5) Aggregation of deductions or exclusions for purposes of limitations.

(b) Character of items constituting pro rata share.

(1) In general.

(2) Exception for contribution of noncapital gain property.

(3) Exception for contribution of capital loss property.

(c) Gross income of a shareholder.

(1) In general.

(2) Gross income for substantial omission of items.

(d) Shareholders holding stock subject to community property laws.

(e) Net operating loss deduction of shareholder of S corporation.

(f) Cross-reference.

## § 1.1366-2 Limitations on deduction of passthrough items of an S corporation to its shareholders.

(a) In general.

(1) Limitation on losses and deductions.

(2) Basis of indebtedness.

(i) In general.

(ii) Special rule for guarantees.

(iii) Examples.

(3) Carryover of disallowance.

(4) Basis limitation amount.

(i) Stock portion.

(ii) Indebtedness portion.

(5) Limitation on losses and deductions allocated to each item.

(6) Nontransferability of losses and deductions.

(i) *In general.*

(ii) *Exceptions for transfers of stock under section 1041(a).*

(iii) *Examples.*

(7) Basis of stock acquired by gift.

(b) Special rules for carryover of disallowed losses and deductions to post-termination transition period described in section 1377(b).

(1) In general.

(2) Limitation on losses and deductions.

(3) Limitation on losses and deductions allocated to each item.

(4) Adjustment to the basis of stock.

(c) Carryover of disallowed losses and deductions in the case of liquidations, reorganizations, and divisions.

(1) Liquidations and reorganizations.

(2) Corporate separations to which section 368(a)(1)(D) applies.

## § 1.1366-3 Treatment of family groups.

(a) In general.

(b) Examples.

## § 1.1366-4 Special rules limiting the passthrough of certain items of an S corporation to its shareholders.

(a) Passthrough inapplicable to section 34 credit.

(b) Reduction in passthrough for tax imposed on built-in gains.

(c) Reduction in passthrough for tax imposed on excess net passive income.

## § 1.1366-5 Effective/applicability date.

[T.D. 8852, 64 FR 71644, Dec. 22, 1999, as amended by T.D. 9422, 73 FR 47530, Aug. 14, 2008; T.D. 9682, 79 FR 42677, July 23, 2014]
UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT
No. 97-7873
UNITED STATES OF AMERICA, Plaintiff - Appellee, versus KITTRELL BERNARD DECATOR; CRAIG LAMONT SCOTT, Defendants - Appellants. Appeal from the United States District Court for the District of Maryland, at Baltimore. J. Frederick Motz, Chief District Judge. (CR-94-281-K, CR-95-202-K) Submitted: March 17, 1998 Decided: March 30, 1998 Before WIDENER and HAMILTON, Circuit Judges, and PHILLIPS, Senior Circuit Judge. Affirmed by unpublished per curiam opinion. Kittrell Bernard Decator, Craig Lamont Scott, Appellants Pro Se. James G. Warwick, OFFICE OF THE UNITED STATES ATTORNEY, Baltimore, Maryland, for Appellee. Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c).2 PER CURIAM:Kittrell B. Decator and Craig L. Scott appeal from the district court's order denying their motion filed pursuant to Fed. R. Civ. P. 12(b)(1), to dismiss their convictions and sentences for bank robbery, 18 U.S.C.A. § 2113(a) (West Supp. 1997). Appellantscontend that the district court did not have subject matter jurisdiction over their charges. Because their claims are frivolous, we affirm the district court's dismissal of their motion. We also deny their motion to place this case in abeyance. We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

AFFIRMED
#### § 403.60 Purchaser entitled to bill of sale.

Each purchaser of administratively forfeited property is entitled to receive a suitable bill of sale.
Docket No: FAA - 2015 - 2958 Dir ID: 2014 - NM - 248 - AD
Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of Defense

###### Department of the Army; Corps of Engineers

# AGENCY:

Department of the Army, U.S. Army Corps of Engineers, DoD.

# ACTION:

Notice; extension of comment period.

# SUMMARY:

                        The public scoping comment period for the Intent to Prepare an Environmental Impact Statement for the Regional Watershed Supply Project by Million Conservation Resource Group, published in the                         **Federal Register**                         on Friday, March 20, 2009 (74 FR 11920), required comments be submitted May 19, 2009 following publication in the                         **Federal Register**                        . The comment period was later extended to July 27, 2009, to accommodate requests from entities that desired more time and from areas that desired additional public meetings. The comment period has now been extended to September 28, 2009. Due to number of cooperating agency requests received, the Corps is extending the comment period to allow for additional time to respond to these requests. During this time period, the Corps will communicate with certain entities regarding the possibility of consolidating participation through designation of a single point of contact to represent multiple entities.                    

# FOR FURTHER INFORMATION CONTACT:

                        Questions and comments regarding the proposed action and EIS should be addressed to Ms. Rena Brand, Project Manager, U.S. Army Corps of Engineers, Denver Regulatory Office, 9307 S. Wadsworth Blvd., Littleton, CO 80128-6901; (303) 979-4120;                         *mcrg.eis@usace.army.mil.*

# SUPPLEMENTARY INFORMATION:

None.

Brenda S. Bowen,

Army Federal Register Liaison Officer.

[FR Doc. E9-19232 Filed 8-10-09; 8:45 am]

BILLING CODE 3720-58-P
Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Interior

###### Bureau of Land Management

          - [AA-9526, AA-10173, AA-10205, AA-10211, AA-11471, AA-10222, AA-10224, AA-10273, AA-10278, AA-10381, AA-11412, AA-10383, AA-11665; LLAK-962000-L14100000-HY0000-P]

# AGENCY:

Bureau of Land Management, Interior.

# ACTION:

Notice of decision approving lands for conveyance.

# SUMMARY:

As required by 43 CFR 2650.7(d), notice is hereby given that an appealable decision approving the conveyance of surface and subsurface estates for certain lands pursuant to the Alaska Native Claims Settlement Act will be issued to Calista Corporation for 198.70 acres located northeasterly of the Native village of Akiak, Alaska, and southeasterly of the Native village of Napaskiak, Alaska. Notice of the decision will also be published four times in the Anchorage Daily News.

# DATES:

The time limits for filing an appeal are:

1. Any party claiming a property interest which is adversely affected by the decision shall have until September 4, 2009 to file an appeal.

2. Parties receiving service of the decision by certified mail shall have 30 days from the date of receipt to file an appeal.

Parties who do not file an appeal in accordance with the requirements of 43 CFR Part 4, Subpart E, shall be deemed to have waived their rights.

# ADDRESSES:

A copy of the decision may be obtained from: Bureau of Land Management, Alaska State Office, 222 West Seventh Avenue, #13, Anchorage, Alaska 99513-7504.

# FOR FURTHER INFORMATION CONTACT:

                        The Bureau of Land Management by phone at 907-271-5960, or by e-mail at                         *ak.blm.conveyance@ak.blm.gov.*                         Persons who use a telecommunication device (TTD) may call the Federal Information Relay Service (FIRS) at 1-800-877-8330, 24 hours a day, seven days a week, to contact the Bureau of Land Management.                    

Dina L. Torres,

Land Transfer Resolution Specialist, Resolution Branch.

[FR Doc. E9-18709 Filed 8-4-09; 8:45 am]

BILLING CODE 4310-JA-P
§ 44.6694-1 Section 6694 penalties applicable to tax return preparer. ( a ) *In general.* For general definitions regarding section 6694 penalties applicable to preparers of wagering tax returns or claims for refund under sections 4401 or 4411, see § 1.6694-1 of this chapter.
( b ) *Effective/applicability date.* This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
[T.D. 9436, 73 FR 78456, Dec. 22, 2008]
#### § 20.2056(c)-3 Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.

The expression “passed from the decedent to a person other than his surviving spouse” refers to any property interest which, under the definition stated in § 20.2056(c)-1 is considered as having “passed from the decedent” and which under the rules referred to in § 20.2056(c)-2 is not considered as having “passed from the decedent to his surviving spouse.” Interests which passed to a person other than the surviving spouse include interests so passing under the decedent's exercise, release, or nonexercise of a nontaxable power to appoint. It is immaterial whether the property interest which passed from the decedent to a person other than his surviving spouse is included in the decedent's gross estate. The term “person other than his surviving spouse” includes the possible unascertained takers of a property interest, as, for example, the members of a class to be ascertained in the future. As another example, assume that the decedent created a power of appointment over a property interest, which does not come within the purview of § 20.2056(b)-5 or § 20.2056(b)-6. In such a case, the term “person other than his surviving spouse” refers to the possible appointees and possible takers in default (other than the spouse) of such property interest. Whether or not there is a possibility that the “person other than his surviving spouse” (or the heirs or assigns of such person) may possess or enjoy the property following termination or failure of the interest therein which passed from the decedent to his surviving spouse is to be determined as of the time of the decedent's death.

[T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960. Redesignated and amended by T.D. 8522, 59 FR 9654, Mar. 1, 1994]
**EXHIBIT 99**

 

CERTIFICATION OF 10-Q REPORT

OF

WESTERN GAS RESOURCES, INC.

 

FOR THE QUARTER ENDED MARCH 31, 2003

 

1.             The undersigned are the Chief Executive Officer and the Chief Financial Officer of Western Gas Resources, Inc.  This Certification is made pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.  This Certification accompanies the 10-Q Report of Western Gas Resources, Inc. for the quarter ended March 31, 2003.

 

2.             We certify that such 10-Q Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that the information contained in such 10-Q Report fairly represents, in all material respects, the financial condition and results of operations of Western Gas Resources, Inc.

 

This Certification is executed as of May 14, 2003.

 

 
|   | /s/  PETER A. DEA                                                  |   |
|--------|-------------------------------------------------------------------------|--------|
|   | Peter A. Dea, Chief Executive Officerand President                      |
|   |                                                                    |
|   |                                                                    |
|   | /s/  WILLIAM J. KRYSIAK                                            |   |
|   | William J. Krysiak, Executive Vice Presidentand Chief Financial Officer |

 

1

----
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 1997 AND FOR THE THREE
MONTH PERIOD ENDED SEPTEMBER 30, 1997.
</LEGEND>
<CURRENCY> U.S. DOLLARS
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JUL-01-1997
<PERIOD-END>                               SEP-30-1997
<EXCHANGE-RATE>                                      1
<CASH>                                       8,195,661
<SECURITIES>                                27,115,497
<RECEIVABLES>                                4,290,050
<ALLOWANCES>                                         0
<INVENTORY>                                  1,320,724
<CURRENT-ASSETS>                            41,186,825
<PP&E>                                      16,890,873
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                              62,967,716
<CURRENT-LIABILITIES>                        4,055,724
<BONDS>                                      1,614,731
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       331,827
<OTHER-SE>                                  56,965,434
<TOTAL-LIABILITY-AND-EQUITY>                62,967,716
<SALES>                                              0
<TOTAL-REVENUES>                             4,318,567
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                             6,342,867
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              52,413
<INCOME-PRETAX>                            (3,544,371)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                        (3,544,371)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (3,544,371)
<EPS-PRIMARY>                                    (.11)
<EPS-DILUTED>                                    (.11)
        

</TABLE>
<TABLE> <S> <C>

<ARTICLE> 9
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-START>                             OCT-01-1998
<PERIOD-END>                               DEC-31-1998
<CASH>                                           2,102
<INT-BEARING-DEPOSITS>                          14,586
<FED-FUNDS-SOLD>                                     0
<TRADING-ASSETS>                                     0
<INVESTMENTS-HELD-FOR-SALE>                    155,981
<INVESTMENTS-CARRYING>                          17,364
<INVESTMENTS-MARKET>                            17,140
<LOANS>                                        208,916
<ALLOWANCE>                                      1,755
<TOTAL-ASSETS>                                 427,075
<DEPOSITS>                                     254,495
<SHORT-TERM>                                    23,125
<LIABILITIES-OTHER>                             23,094
<LONG-TERM>                                    100,525
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         6,141
<OTHER-SE>                                      19,695
<TOTAL-LIABILITIES-AND-EQUITY>                 427,075
<INTEREST-LOAN>                                  4,224
<INTEREST-INVEST>                                2,845
<INTEREST-OTHER>                                    96
<INTEREST-TOTAL>                                 7,165
<INTEREST-DEPOSIT>                               2,614
<INTEREST-EXPENSE>                               4,270
<INTEREST-INCOME-NET>                            2,895
<LOAN-LOSSES>                                       25
<SECURITIES-GAINS>                                   0
<EXPENSE-OTHER>                                  2,336
<INCOME-PRETAX>                                    856
<INCOME-PRE-EXTRAORDINARY>                           0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       660
<EPS-PRIMARY>                                     0.32
<EPS-DILUTED>                                     0.31
<YIELD-ACTUAL>                                    7.17
<LOANS-NON>                                      2,554
<LOANS-PAST>                                         0
<LOANS-TROUBLED>                                    83
<LOANS-PROBLEM>                                      0
<ALLOWANCE-OPEN>                                 1,738
<CHARGE-OFFS>                                        8
<RECOVERIES>                                         0
<ALLOWANCE-CLOSE>                                1,755
<ALLOWANCE-DOMESTIC>                               990
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED>                            765
        

</TABLE>
UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 18-6860

DUANE P. GOODSON,

Petitioner - Appellant,

v.

DIRECTOR OF VDOC,

Respondent - Appellee.

Appeal from the United States District Court for the Eastern District of Virginia, at 

Richmond. Robert E. Payne, Senior District Judge. (3:17-cv-00490-REP-RCY)

Submitted: September 18, 2018 Decided: September 21, 2018

Before WILKINSON and THACKER, Circuit Judges, and TRAXLER, Senior Circuit 

Judge.

Dismissed by unpublished per curiam opinion.

Duane P. Goodson, Appellant Pro Se.

Unpublished opinions are not binding precedent in this circuit.
2

PER CURIAM:

Duane P. Goodson seeks to appeal the district court’s order denying relief on his 

28 U.S.C. § 2254 (2012) petition. The order is not appealable unless a circuit justice or 

judge issues a certificate of appealability. See 28 U.S.C. § 2253(c)(1)(A) (2012). A 

certificate of appealability will not issue absent “a substantial showing of the denial of a 

constitutional right.” 28 U.S.C. § 2253(c)(2) (2012). When the district court denies 

relief on the merits, a prisoner satisfies this standard by demonstrating that reasonable 

jurists would find that the district court’s assessment of the constitutional claims is 

debatable or wrong. Slack v. McDaniel, 529 U.S. 473, 484 (2000); see Miller-El v. 

Cockrell, 537 U.S. 322, 336-38 (2003). When the district court denies relief on 

procedural grounds, the prisoner must demonstrate both that the dispositive procedural 

ruling is debatable, and that the petition states a debatable claim of the denial of a 

constitutional right. Slack, 529 U.S. at 484-85. 

We have independently reviewed the record and conclude that Goodson has not 

made the requisite showing. Accordingly, we deny a certificate of appealability and 

dismiss the appeal. We dispense with oral argument because the facts and legal 

contentions are adequately presented in the materials before this court and argument 

would not aid the decisional process. 

DISMISSED
Exhibit 11
 POTASH CORPORATION OF SASKATCHEWAN INC.
COMPUTATION OF PER SHARE EARNINGS
FOR THE SIX MONTHS ENDED JUNE 30
 2011
    
    
    2010A Net income as reported, IFRS ($ millions)
    
    
    1,572
    
    
    
    924B Items adjusting net income ($ millions)
    
    
    (2
    )
    
    
    (25
    )C Net income, US GAAP ($ millions)
    
    
    1,570
    
    
    
    899D Weighted average number of shares outstanding
    
    
    854,518,000
    
    
    
    888,744,000E Net additional shares issuable for diluted earnings per share calculation (IFRS)
    
    
    22,094,000
    
    
    
    25,041,000F Net additional shares issuable for diluted earnings per share calculation (US GAAP)
    
    
    22,082,000
    
    
    
    25,024,000IFRSsBasic earnings per share (A/D)
    
    
    1.84
    
    
    
    1.04Diluted earnings per share (A/(D+E))
    
    
    1.79
    
    
    
    1.01UNITED STATES GAAPBasic earnings per share (C/D)
    
    
    1.84
    
    
    
    1.01Diluted earnings per share (C/(D+F))
    
    
    1.79
    
    
    
    0.98
Exhibit
32.1





CERTIFICATION
PURSUANT TO


18 U.S.C.
SECTION 1350,


AS
ADOPTED PURSUANT TO


SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002





In
connection with the Quarterly Report of American Tax Credit Properties III L.P.
(the “Registrant”) on Form 10-Q for the period ended September 29, 2009 as filed
with the Securities and Exchange Commission on the date hereof (the “Report”),
I, David Salzman, Chief Executive Officer of Richman Housing Credits Inc.,
general partner of Richman Tax Credit Properties III L.P., general partner of
the Registrant, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, that:





(1)
            The
      Report fully complies with the requirements of section 13(a) or 15(d) of
      the Securities Exchange Act of 1934;
and




(2)
            The
      information contained in the Report fairly presents, in all material
      respects, the financial condition and results of operations of the
      Registrant.




/s/David SalzmanDavid
      SalzmanChief
      Executive Officer of RichmanHousing
      Credits Inc., general partnerof
      Richman Tax Credit Properties IIIL.P.,
      General Partner of the RegistrantNovember
      9, 2009