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However, the HQS standards in this section apply in place of § 982.401 d) (space and security).
The definitions listed in this section apply beginning with the 2004 model year.
The requirements of this section apply only within a group of individuals who are treated as similarly situated individuals.
For purposes of determining stock ownership, the attribution rules described in paragraph (h)(4) of this section apply.
(a) The standards set forth in this section apply to the compromise of debts pursuant to 31 U.S.C. 3711.
Except as otherwise provided, the definitions in this section apply for all purposes of sections 103 and 141 through 150.
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(1) This section applies on and after September 16, 2014.
This section applies to taxable years beginning after December 31 , 2013
This section applies only to loan participations as defined in paragraph (a) of this section.
This section applies to transactions of interest entered into on or after November 2, 2006.
The Secretary may provide simplified filing procedures for foreign partnerships to which this section applies.
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