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Actived: Friday Feb 26, 2021


26 CFR § 1.466-1 - Method of accounting for the redemption

Assume the same facts as in Example 1, except that the sum of the accounting change adjustments that increase income for 1979 is equal to $2. Under these facts the initial opening balance in the suspense account on January 1, 1979 would be $11 (that is, the largest dollar amount of qualified coupon redemption costs in the pertinent years ($13), reduced by the sum of the accounting change

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7 CFR § 249.10 - Coupon, market, and CSA program

(1) If the State agency elects to replace lost, stolen or damaged SFMNP coupons, it must describe its system for doing so in the State Plan. (2) The State agency must use uniform SFMNP coupons within its jurisdiction. (3) SFMNP coupons must include, at a minimum, the following information: (i) The last date by which the participant may use the

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48 CFR § 552.203-71 - Restriction on Advertising. | CFR

Any advertisement by the Contractor, including price-off coupons, that refers to a military resale activity shall contain the following statement: “This advertisement is neither paid for nor sponsored, in whole or in part, by any element of the United States Government.”

Category:  All,  Military,  Coupons Get Voucher

26 U.S. Code § 1286 - Tax treatment of stripped bonds | U

(a) Inclusion in income as if bond and coupons were original issue discount bonds If any person purchases a stripped bond or a stripped coupon, then such bond or coupon while held by such purchaser (or by any other person whose basis is determined by reference to the basis in the hands of such purchaser) shall be treated for purposes of this part as a bond originally issued on the purchase

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7 CFR § 271.5 - Benefits as obligations of the United

(a) Benefits as obligations. Pursuant to section 15(d) of the Food and Nutrition Act of 2008, benefits are an obligation of the United States within the meaning of 18 United States Code (U.S.C.) 8. The provisions of Title 18 of the United States Code, “Crimes and Criminal Procedure,” relative to counterfeiting, misuse and alteration of obligations of the United States are applicable to

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26 U.S. Code § 461 - General rule for taxable year of

Except as provided in regulations prescribed by the Secretary, amounts paid to, or credited to the accounts of, depositors or holders of accounts as dividends or interest on their deposits or withdrawable accounts (if such amounts paid or credited are withdrawable on demand subject only to customary notice to withdraw) by a mutual savings bank not having capital stock represented by shares, a

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26 CFR § 1.165-5 - Worthless securities. | CFR | US Law

(3) A bond, debenture, note, or certificate, or other evidence of indebtedness to pay a fixed or determinable sum of money, which has been issued with interest coupons or in registered form by a domestic or foreign corporation or by any government or political subdivision thereof. (b) Ordinary loss.

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45 CFR § 156.270 - Termination of coverage or enrollment

(a) General requirement. A QHP issuer may only terminate enrollment in a QHP through the Exchange as permitted by the Exchange in accordance with § 155.430(b) of this subchapter. (See also § 147.106 of this subchapter for termination of coverage.) (b) Termination of coverage or enrollment notice requirement. If a QHP issuer terminates an enrollee's coverage or enrollment in a QHP through the

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CFR: Title 31. Money and Finance: Treasury | CFR | US Law

Subtitle A - Office of the Secretary of the Treasury (Parts 0 - 50) Subtitle B - Regulations Relating to Money and Finance (Chapters I - X)

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§ 3-602. PAYMENT. | Uniform Commercial Code | US Law | LII

(a) Subject to subsection (b), an instrument is paid to the extent payment is made (i) by or on behalf of a party obliged to pay the instrument, and (ii) to a person entitled to enforce the instrument. To the extent of the payment, the obligation of the party obliged to pay the instrument is discharged even though payment is made with knowledge of a claim to the instrument under Section 3-306

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