Overvie Sample Clauses

Overvie. Except as provided in paragraph (a)(2) of this sec- tion, the section 467 loan rules of this section apply to a section 467 rental agreement if, as of the first day of a rental period, there is a difference be- tween the amount of fixed rent payable under the rental agreement on or be- fore the first day and the amount of fixed rent required to be accrued in ac- cordance with § 1.467–1(d)(2) before the first day. Paragraph (b) of this section provides rules for computing the prin- cipal balance of a section 467 loan at the beginning of any rental period. The principal balance of a section 467 loan may be positive or negative. For Fed- eral tax purposes, if the principal bal- ance is positive, the amount represents a loan from the lessor to the lessee, and if the principal balance is negative, the amount represents a loan from the lessee to the lessor.
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Overvie. This section prescribes permissible methods of accounting for long-term contracts. Paragraph (b) of this section describes the percentage- of-completion method under section 460(b) (PCM) that a taxpayer generally must use to determine the income from a long-term contract. Paragraph (c) of this section lists permissible methods of accounting for exempt construction contracts described in § 1.460–3(b)(1) and describes the exempt-contract percent- age-of-completion method (EPCM). Paragraph (d) of this section describes the completed-contract method (CCM), which is one of the permissible meth- ods of accounting for exempt construc- tion contracts. Paragraph (e) of this section describes the percentage-of- completion/capitalized-cost method (PCCM), which is a permissible method of accounting for qualified ship con- tracts described in § 1.460–2(d) and resi- dential construction contracts de- scribed in § 1.460–3(c). Paragraph (f) of this section provides rules for deter- mining the alternative minimum tax- able income (AMTI) from long-term contracts that are not exempted under section 56. Paragraph (g) of this section provides rules concerning consistency in methods of accounting for long-term contracts. Paragraph (h) of this section provides examples illustrating the principles of this section. Paragraph (j) of this section provides rules for tax- payers that file consolidated tax re- turns.
Sample 1
Overvie. This section prescribes methods of allocating costs to long- term contracts accounted for using the percentage-of-completion method de- scribed in § 1.460–4(b) (PCM), the com- pleted-contract method described in § 1.460–4(d) (CCM), or the percentage-of- completion/capitalized-cost method de- scribed in § 1.460–4(e) (PCCM). Exempt construction contracts described in § 1.460–3(b) accounted for using a meth- od other than the PCM or CCM are not subject to the cost allocation rules of this section (other than the require- ment to allocate production-period in- terest under paragraph (b)(2)(v) of this section). Paragraph (b) of this section describes the regular cost allocation methods for contracts subject to the PCM. Paragraph (c) of this section de- scribes an elective simplified cost allo- cation method for contracts subject to the PCM. Paragraph (d) of this section describes the cost allocation methods for exempt construction contracts re- ported using the CCM. Paragraph (e) of this section describes the cost alloca- tion rules for contracts subject to the PCCM. Paragraph (f) of this section de- scribes additional rules applicable to the cost allocation methods described in this section. Paragraph (g) of this section provides rules concerning con- sistency in method of allocating costs to long-term contracts.
Sample 1
Overvie. This section provides rules for the Federal income tax treat- ment of an inflation-indexed debt in- strument. If a debt instrument is an in- flation-indexed debt instrument, one of two methods will apply to the instru- ment: the coupon bond method (as de- scribed in paragraph (d) of this section) or the discount bond method (as de- scribed in paragraph (e) of this sec- tion). Both methods determine the amount of OID that is taken into ac- count each year by a holder or an issuer of an inflation-indexed debt in- strument.
Sample 1
Overvie. Under the provisions of this section, a licensee (in any of the included services) and a spectrum les- see may enter into a short-term de facto transfer leasing arrangement in which the licensee retains de jure con- trol of the license while de facto con- trol of the leased spectrum is trans- ferred to the spectrum lessee for the duration of the spectrum leasing ar- rangement, subject to prior Commis- sion consent pursuant to the applica- tion procedures set forth in this sec- tion. A ‘‘short-term’’ de facto transfer leasing arrangement has an individual or combined term of not longer than one year. The term of a short-term de facto transfer leasing arrangement may be no longer than the term of the li- cense authorization.
Sample 1

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