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Timestamp: 2019-07-18 02:45:52
Document Index: 380970526

Matched Legal Cases: ['§ 1', '§ 1', '§ 1', '§ 1', '§1', '§ 1', '§ 1']

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Treasury Regulations Related to Renewable Energy Tax (26 CFR 1.46-1.48, 1.59, 1.167, 1.168, 1.263A, 1.612, 1.704, 1.1502)
Treas. Reg. 1.167(a)-11 Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970
Current as of: July 17, 2019
(a) In general - (1) Summary. This section provides an asset depreciation range and class life system for determining the reasonable allowance for depreciation of designated classes of assets placed in service after December 31, 1970. The system is designed to minimize disputes between taxpayers ...
Treas. Reg. 1.704-1(b)(4)(ii):
Treasury Treas. Reg. 1.704-1(b)(4)(ii) 26 CFR 1.704-1-b-4-ii Renewable Energy ...
Treas. Reg. 1.704-1(b)(2)(iv)(j):
Treasury Treas. Reg. 1.704-1(b)(2)(iv)(j) 26 CFR 1.704-1-b-2-iv-j Renewable Energy ...
Treasury Renewable Energy ...
Bank Service Company Act (12 U.S.C. 1861-67)
US Congress Bank Service Company Act ...
BSCA 12 USC 1861 - Short title and definitions
Click to see a list of terms defined on this page Terms defined on this page Appropriate Federal Banking Agency 1861(b)(1) Bank Service Company 1861(b)(2) Board 1861(b)(3) Depository Institution 1861(b)(4) Insured Depository Institution 1861(b)(5) Invest 1861(b)(6) Limited Liability Company 1861(b) ...
BSCA 12 USC 1862 - Amount of investment in bank service company
Notwithstanding any limitation or prohibition otherwise imposed by any provision of law exclusively relating to banks or savings associations, other than the limitation on the amount of investment by a Federal savings association contained in section 1464(c)(4)(B) of this title, an insured ...
BSCA 12 USC 1863 - Permissible bank service company activities for depository institutions
Without regard to the provisions of sections 1864 and 1865 of this title, an insured depository institution may invest in a bank service company that performs, and a bank service company may perform, the following services only for depository institutions: check and deposit sorting and posting, ...
BSCA 12 USC 1864 - Permissible bank service company activities for other persons
(a) Services permissible other than taking deposits A bank service company may provide to any person any service authorized by this section, except that a bank service company shall not take deposits. (b) Services to be performed in State where shareholders or members are located Except as ...
BSCA 12 USC 1865 - Prior approval for investments in bank service companies
(a) Approval of Federal banking agency No insured depository institution shall invest in the capital stock of a bank service company that performs any service under authority of subsection (c), (d), or (e) of section 1864 of this title without prior notice, as determined by the appropriate Federal ...
BSCA 12 USC 1866 - Services to nonstockholders or nonmembers
No bank service company shall unreasonably discriminate in the provision of any services authorized under this chapter to any depository institution that does not own stock in or is not a member of the service company on the basis of the fact that such depository institution is in competition with ...
BSCA 12 USC 1867 - Regulation and examination of bank service companies
(a) Principal investor A bank service company shall be subject to examination and regulation by the appropriate Federal banking agency of its principal investor to the same extent as its principal investor. The appropriate Federal banking agency of the principal shareholder or principal member of ...
Outsourcing, Technology (not Cyber)
Treas. Reg. 1.263A-1: Uniform capitalization of costs
(a) Introduction -(1) In general. The regulations under §§ 1.263A-1 through 1.263A-6 provide guidance to taxpayers that are required to capitalize certain costs under section 263A. These regulations generally apply to all costs required to be capitalized under section 263A except for interest that ...
Treas. Reg. 1.168(j)-1T: Questions and answers concerning tax-exempt entity leasing rules (temporary)
The following questions and answers concern tax-exempt entity leasing under section 168(j) of the Internal Revenue Code of 1954, as enacted by section 31 of the Tax Reform Act of 1984 (“TRA”) (Pub. L. 98-369): Consequences of Tax-Exempt Use Status Q-1. If recovery property is subject to the tax ...
Treas. Reg. 1.1502-3: Consolidated tax credits
(a) Determination of amount of consolidated credit -(1) In general. The credit allowed by section 38 for a consolidated return year of a group shall be equal to the consolidated credit earned. The consolidated credit earned is equal to the aggregate of the credit earned (as determined under ...
Treas. Reg. 1.612-5: Charges to capital and to expense in case of geothermal wells
(a) Option with respect to intangible drilling and development costs. In accordance with the provisions of section 263(c), intangible drilling and development costs incurred by an operator (one who holds a working or operating interest in any tract or parcel of land either as a fee owner or under a ...
Treas. Reg. 1.704-1: Partner's distributive share
This rule is proposed to be amended. See 83 FR 39292 and 83 FR 41954. (a) Effect of partnership agreement. A partner's distributive share of any item or class of items of income, gain, loss, deduction, or credit of the partnership shall be determined by the partnership agreement, unless ...
Treas. Reg. 1.46-1: Determination of amount
(a) Effective dates -(1) In general. This section is effective for taxable years beginning after December 31, 1975. However, transitional rules under paragraph (g) of this section are effective for certain earlier taxable years. (2) Acts covered. This section reflects changes made by the following ...
Treas. Reg. 1.46-2: Carryback and carryover of unused credit
(a) Effective date. This section is effective for taxable years beginning after December 31, 1975. For taxable years beginning before January 1, 1976, see 26 CFR 1.46-2 (Rev. as of April 1, 1979). (b) In general. Under section 46(b)(1), unused credit may be carried back and carried over. Carrybacks ...
Treas. Reg. 1.46-3: Qualified investment
(a) In general. (1) With respect to any taxable year, the qualified investment of the taxpayer is the aggregate (expressed in dollars) of (i) the applicable percentage of the basis of each new section 38 property placed in service by the taxpayer during such taxable year, plus (ii) the applicable ...
Treas. Reg. 1.46-4: Limitations with respect to certain persons
(a) Mutual savings institutions. In the case of an organization to which section 593 applies (that is, a mutual savings bank, a cooperative bank, or a domestic building and loan association)- (1) The qualified investment with respect to each section 38 property shall be 50 percent of the amount ...
Treas. Reg. 1.46-5: Qualified progress expenditures
(a) Effective date. This section applies to taxable years ending after December 31, 1974. This section reflects amendments to the Internal Revenue Code made only by the Tax Reduction Act of 1975, the Tax Reform Act of 1976, and the Revenue Act of 1978. (b) General rule. Under section 46(d), a ...
Treas. Reg. 1.47-1: Recomputation of credit allowed by section 38
(a) General rule -(1) In general. (i) If during the taxable year any section 38 property the basis (or cost) of which was taken into account, under paragraph (a) of § 1.46-3, in computing the taxpayer's qualified investment is disposed of, or otherwise ceases to be section 38 property or ...
Treas. Reg. 1.47-2: “Disposition” and “cessation”
(a) General rule -(1) “Disposition”. For purposes of this section and § 1.47-1 and §§ 1.47-3 through 1.47-6, the term “disposition” includes a sale in a sale-and-leaseback transaction, a transfer upon the foreclosure of a security interest and a gift, but such term does not include a mere transfer ...
Treas. Reg. 1.47-3: Exceptions to the application of §1.47-1
(a) In general. Notwithstanding the provisions of § 1.47-2, relating to “disposition” and “cessation,” paragraph (a) of § 1.47-1 shall not apply if paragraph (b) of this section (relating to transfers by reason of death), paragraph (c) of this section (relating to property destroyed by casualty), ...