Sentence examples for by reason of section from inspiring English sources

During the period in which interest on the debt is not deductible by reason of section 267(a)(2), the debt is allocated to a passive activity expenditure.

L. 103 465, § 314(d)(2)(B), in introductory provisions, substituted "an investigation initiated by reason of section 2412(b)(2) of this title (other than an investigation involving a trade agreement)" for "any investigation initiated by reason of section 2412(b)(2) of this title".

This section shall not apply to any amount allowed as a deduction by reason of section 168 k)(5) (relating to special rules for certain plants bearing fruits and nuts).

L. 95 617, § 204(b)(2), inserted "(other than facilities subject to such jurisdiction solely by reason of section 824i, 824j, or 824k of this title)" after "under this subchapter".

L. 99 508, § 106(d)(4), inserted "(including whether or not the order was an order with respect to which the requirements of sections 2518 1)(b)(ii) and 2518 3)(d) of this title did not apply by reason of section 2518 11) of this title)".

The requirement is deleted from section 742 since the trustee of an intrastate stockbroker will be bound by the provisions of subchapter IV of chapter 7 if the debtor is also a commodity broker by reason of section 103 of title 11.

(iii) A seller shall maintain a record of the gross vehicle weight rating of each truck, trailer and semitrailer sold and excluded from the tax imposed by section 4051 a)(1) by reason of sections 4051(a) (2), (3) and paragraphs (e)(3) (i) through (v) of this section.

The tax imposed solely by reason of this section shall be reduced (but not below zero) by the amount of any income, war profits, and excess profits taxes (within the meaning of section 903) paid to any foreign country or possession of the United States on any income of the taxpayer on which tax is imposed solely by reason of this section.

When the Council has not authorized testimony or production of documents, the individual to whom the subpoena or order has been directed will appear in court and respectfully state that he or she is unable to comply further with the subpoena or order by reason of this section.

It does not apply, however, to a claim for credit or refund of any overpayment described in paragraph (b) of this section which arises by reason of the application of section 6416(b)(2).

The withholding of tax under section 1445 e) does not excuse a foreign person that is subject to U.S. tax by reason of the operation of section 897 from filing a U.S. tax return.