Idaho Admin. Code r.

This includes coupons issued by a manufacturer allowing the buyer to buy one item and get a second item free if the retailer will be reimbursed by the manufacturer. (7-1-21)T off-highway equipment, and other property will be treated as discussed in Subsection 051.01.b. of this rule. (7-1-21)T. 03. Coupon Books. (7-1-21)T

Actived: 4 days ago


31 U.S. Code § 3123

In subsection (a), the words “legal tender” are substituted for “in coin or its equivalent” in 31:731 and “gold coin of the present standard of value” in section 1 of the Act of Feb. 1, 1910, and section 18(d)(2d sentence) of the Second Liberty Bond Act because of section 1 of the Act of June 5, 1933 (ch. 48, 48 Stat. 113).The words “obligations of the Government” are

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7 CFR § 271.5

(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 …

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26 CFR § 1.167(a)-14

Mortgage servicing rights are not depreciable to the extent the rights are stripped coupons under section 1286. (2) Treatment of rights acquired as a pool - (i) In general.

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26 U.S. Code § 461

In the case of a taxpayer whose taxable income is computed under an accrual method of accounting, to the extent that the time for accruing taxes is earlier than it would be but for any action of any taxing jurisdiction taken after December 31, 1960, then, under regulations prescribed by the Secretary, such taxes shall be treated as accruing at the time they would …

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12 CFR § 1026.41

(a) In general - (1) Scope. This section applies to a closed-end consumer credit transaction secured by a dwelling, unless an exemption in paragraph (e) of this section applies. A closed-end consumer credit transaction secured by a dwelling is referred to as a mortgage loan for purposes of this section. (2) Periodic statements. A servicer of a transaction subject to this section shall …

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26 U.S. Code § 165

Amendments. 2017—Subsec. (d). Pub. L. 115–97, § 11050(a), inserted at end “For purposes of the preceding sentence, in the case of taxable years beginning after December 31, 2017, and before January 1, 2026, the term ‘losses from wagering transactions’ includes any deduction otherwise allowable under this chapter incurred in carrying on any wagering transaction.”

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

LII. Uniform Commercial Code. § 3-602. PAYMENT. § 3-602. PAYMENT. (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

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Uniform Commercial Code. § 3-603. TENDER OF PAYMENT. § 3-603. TENDER OF PAYMENT. (a) If tender of payment of an obligation to pay an instrument is made to a person entitled to enforce the instrument, the effect of tender is governed by principles of law applicable to tender of payment under a simple contract.

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26 CFR § 1.451-2

(a) General rule. Income although not actually reduced to a taxpayer's possession is constructively received by him in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable year if notice of intention to withdraw had been …

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Fla. Admin. Code Ann. R. 53ER21-8

Total Number of Coupons. $1.00 Scratch-Off Coupon. 200,000. $5.00 Scratch-Off Coupon. 150,000. $10.00 Scratch-Off Coupon. 100,000. $25.00 Cash Coupon. 100,000. Total. 550,000. A Scratch-Off Coupon may be redeemed for a Scratch-Off ticket of the same value, or the coupon may be applied towards the purchase of a higher valued Scratch-Off …

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28 Pa. Code § 1105.3

(10) Accept cents-off coupons, a store discount card or other discounts from a participant or authorized representative for an allowable food, and deduct the savings in calculating the total purchase price entered into the "Pay Exactly" amount on WIC checks.

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26 U.S. Code § 542

a small business investment company which is licensed by the Small Business Administration and operating under the Small Business Investment Act of 1958 (15 U.S.C. 661 and following) and which is actively engaged in the business of providing funds to small business concerns under that Act. This paragraph shall not apply if any shareholder of the small business investment …

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26 CFR § 1.197-2

(a) Overview - (1) In general. Section 197 allows an amortization deduction for the capitalized costs of an amortizable section 197 intangible and prohibits any other depreciation or amortization with respect to that property.Paragraphs , , and of this section provide rules and definitions for determining whether property is a section 197 intangible, and paragraphs and …

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25 Pa. Code § 121.1

(i) Insulates cryogenic or subcooled surfaces to limit propellant boil-off. (ii) Maintains structural integrity of metallic structures during ascent or reentry. (iii) Prevents ice formation. (i) For purposes of 129.77 and Chapter 130, Subchapter D, an adhesive with a cyanoacrylate content of at least 95% by weight.

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61 Pa. Code § 101.7

(2) An amount will not be considered to have been paid to the employee because the amount is specified in a written cafeteria plan document as being available to the participant for the purpose of selecting or purchasing benefits under a plan or as additional cash remuneration received in lieu of coverage under a plan. Whether an amount is specified in a …

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14B N.C. Admin. Code 15B .1004

(2) A permittee who holds an on-premises or off-premises malt beverage or wine permit under G.S. 18B-1001(1) through (6) or a wine shop permit under G.S. 18B-1001(16) may advertise discounts, coupons and rebates with the requirement of the use of the permittee's loyalty card, discount card or membership card in the following circumstances;

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7 U.S. Code § 2016

L. 110–246, § 4115(a)(2), inserted heading, substituted “Benefits” for “Coupons”, and struck out before period at end “: Provided further, That eligible households using coupons to purchase food may receive cash in change therefor so long as the cash received does not equal or exceed the value of the lowest coupon denomination

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This is a suit upon interest coupons originally attached to bonds issued under the Township Aid Act of Missouri, and presents the following facts:—— 1872, but antedated as of March 28. Merwin delivered them during the same month, with the first two coupons cut off, to the Union Savings Bank of St. Louis, for the use of Edward Burgess, a

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