Except as otherwise provided, the definitions in this section apply for all purposes of sections 103 and 141 through 150.
If a taxpayer ceases for any taxable year to be a closely held C corporation or personal service corporation, this section shall continue to apply to losses and credits to which this section applied for any preceding taxable year in the same manner as if such taxpayer continued to be a closely held C corporation or personal service corporation, whichever is applicable.
(5 Effective/applicability date.Paragraph (a)(4) of this section applies to returns filed for tax years beginning on or after January 1 , 2010
(i) This section applies to all facilities for which provider-based status is sought, including remote locations of hospitals, as defined in paragraph (a)(2) of this section and satellite facilities as defined in §§ 412.22(h)(1) and 412.25 e)(1) of this chapter, other than facilities described in paragraph (a)(1)(ii) of this section.
The terms used in this paragraph that are not defined in this subchapter or otherwise defined in section 1813(s) of title 12 shall have the meaning given to them in section 3101 of title 12. Any person to whom a rule under subsection (a)(1)(B) of this section applies may petition the Commission for an exemption from such rule.
L. 96 222, § 105(a)(7)(A), substituted provisions allowing the taxpayer to elect not to have this section apply to any excludable portion for provisions relating to the application of subsec.
The methods explained in this section are applied for both the hand model image and the captured image.
L. 114 113, § 124(b), substituted "and to which section 167 applies" for ", to which section 167 applies, and which is placed in service in a taxable year beginning after 2002 and before 2015".
L. 100 647, § 1002(a)(19), substituted "tangible property (to which section 168 applies)" for "recovery property".
Section 205.20 applies, for example, to an account number or bar code that can be used to access underlying funds.
