...FR 83490, Dec. 19, 1980, unless otherwise noted. Redesignated at 46 FR 34329, July 1, 1981. § 67.1 The Tax Reform Act of 1976 and the Revenue Act of 1978. The Tax Reform Act of 1976, 90 Stat. 1519, and the Revenue Act of 1978, 92 Stat. 2828, require the Secretary...

...section reflects amendments to the Internal Revenue Code made only by the Tax Reduction Act of 1975, the Tax Reform Act of 1976, and the Revenue Act of 1978. (b) General rule. Under section 46(d), a taxpayer may elect to take the investment credit for qualified...

...Historic Landmarks Program. 66 Recreation fees. 67 Historic preservation certifications pursuant to the Tax Reform Act of 1976 and the Revenue Act of 1978. 68 The Secretary of the Interior's standards for historic preservation projects. 69 Urban Park and...

...for tax purposes. We do not find petitioner's constitutional argument more persuasive merely because the Tax Reform Act of 1976 and the Revenue Act of 1978 removed, in whole or in part, the restriction on payments to relatives. "The mere fact that Congress...

...criteria are then officially listed in the National Register and become eligible for benefits provided by the Tax Reform Act of 1976 and the Revenue Act of 1978. FINANCIAL INFORMATION: Obligations: (Salaries and expenses) FY 79 $1,433,000; FY 80 $1,389,000; and...

...section of the offering memoranda entitled " 'At Risk' Provisions." This section explained that, due to the Tax Reform Act of 1976 and the Revenue Act of 1978, the investors would be limited in recognizing losses from the partnership to the extent their investment...

...various provisions. First of all, what we are working with here is essentially the legislation contained in the Tax Reform Act of 1976 and the Revenue Act of 1978. Because of the recency of both of these pieces of legislation, considerable involvement of an administrative...

...forward notwithstanding the recognition given the gravity of this problem by Congress when considering the Tax Reform Act of 1976, and the Revenue Act of 1978. On September 13, 1976, the conferees urged the IRS to refrain from further aggravation of the situation...

...forward notwithstanding the recognition given the gravity of this problem by Congress when considering the Tax Reform Act of 1976, and the Revenue Act of 1978. On September 13, 1976, the conferees urged the IRS to refrain from further aggravation of the situation...

...ISSUES AND CONCERNS: CERTIFICATION PROCESS Introduction: The Secretary of the Interior is required under the Tax Reform Act of 1976 and the Revenue Act of 1978 to certify: 1. that State or local statutes contain preservation criteria; 2. that districts created...