§802

31 on the consolidated accumulatedtaxable income (see §1.1502-43); (e) The tax imposed by section 594(a) in lieu ofthe taxes imposed by section 11 or 1201 on the taxable income ofa life insurance department ofthe common parent ofa group which is a mutual savings bank; (f) The tax imposed by section 802(a) on consolidated life insurance companytaxable income; (g) The tax imposed by section 831(a) on the consolidated insurance company taxable income ofthe members which are subject to such tax; (h)

e (see §1.1502-43); (e) The tax imposed by section 594(a) in lieu of the taxes imposed by section 11 or 1201 on the taxable income of a life insurance department of the common parent of a group which is a mutual savings bank; (f) The tax imposed by section 802(a) on consolidated life insurance company taxable income; (g) The tax imposed by section 831(a) on the consolidated insurance company taxable income of the members which are subject to such tax; (h) The tax imposed by section 1201, instead

Further, the Federal statute criminalizing - 22 - trafficking in counterfeit goods or services provides that "the term 'traffic' means to transport, transfer, or otherwise dispose of, to another, for purposes of commercial advantage or private financial gain, or to make, import, export, obtain control of, or possess, with intent to so transport, transfer, or otherwise dispose of".

Further, the Federal statute criminalizing - 22 - trafficking in counterfeit goods or services provides that "the term 'traffic' means to transport, transfer, or otherwise dispose of, to another, for purposes of commercial advantage or private financial gain, or to make, import, export, obtain control of, or possess, with intent to so transport, transfer, or otherwise dispose of".

Further, the Federal statute criminalizing - 22 - trafficking in counterfeit goods or services provides that "the term 'traffic' means to transport, transfer, or otherwise dispose of, to another, for purposes of commercial advantage or private financial gain, or to make, import, export, obtain control of, or possess, with intent to so transport, transfer, or otherwise dispose of".

Further, the Federal statute criminalizing - 22 - trafficking in counterfeit goods or services provides that "the term 'traffic' means to transport, transfer, or otherwise dispose of, to another, for purposes of commercial advantage or private financial gain, or to make, import, export, obtain control of, or possess, with intent to so transport, transfer, or otherwise dispose of".

Further, the Federal statute criminalizing - 22 - trafficking in counterfeit goods or services provides that "the term 'traffic' means to transport, transfer, or otherwise dispose of, to another, for purposes of commercial advantage or private financial gain, or to make, import, export, obtain control of, or possess, with intent to so transport, transfer, or otherwise dispose of".

Further, the Federal statute criminalizing - 22 - trafficking in counterfeit goods or services provides that "the term 'traffic' means to transport, transfer, or otherwise dispose of, to another, for purposes of commercial advantage or private financial gain, or to make, import, export, obtain control of, or possess, with intent to so transport, transfer, or otherwise dispose of".

802 (2006) ; 22 U .S .C. sec . 2151b-3 (2006) ; 24 U .S .C . sec. 225g (2006) ; 38 U .S .C. secs . 1706, 1718, 7332 (2006) ; 42 U .S .C . secs . 238b, 256e, 280e, 280g-6, 280h-3, 290dd-2, 291o, 300d-41, 1320b-8 (2006) . 9See 8 U .S .C . sec . 1611(b)(1)(C) (2006) (emphasis added) ; see also 8 U .S .C. secs . 1613, 1621, 1632 (2006) ; 42 U .S .

802 (2006); 22 U.S.C. sec. 2161b-3 (2006); 24 U.S.C. sec. 225g (2006); 38 U.S.C. secs. 1706, 1718, 7332 (2006); 42 U.S.C. secs. 238b, 256e, 280e, 280g-6, 280h-3, 290dd-2, 2910, 300d—41, 1320b-8 (2006). See 8 U.S.C. sec. 1611(b)(1)(C) (2006) (emphasis added); see also 8 U.S.C. secs. 1613, 1621, 1632 (2006); 42 U.S.C. secs. 285o-4(d), 300cc-3, 1

(A) The term “earned income” means-- (i) wages, salaries, tips, and other employee compensation, but only if such amounts are includible in gross income for the taxable year, plus (ii) the amount of the taxpayer’s net earnings from self-employment for the taxable year (within the meaning of section 1402(a)), but such net earnings shall be determined with regard to the deduction allowed to the taxpayer by section 164(f).

802(b), 98 Stat. 494, 997. - 39 - it would have specifically done so. See, e.g., Central Bank v. First Interstate Bank, 511 U.S. 164, 184-188 (1994); United States v. Riverside Bayview Homes, Inc., 474 U.S. 121, 137 (1985). Congress’ inaction reflects its intent not to grant export property treatment to computer software copyrights. The tempo

1147, currently codified at 12 U.S.C. sec. 2901 (1994), was enacted by Congress to encourage depository institutions to help meet the credit needs of the communities in which they operate, including low- and moderate-income neighborhoods, consistent with safe and sound banking operations. CRA requires that each insured depository

ering various “haircuts”): $7.9 million face of new senior preferred stock, mandatorily redeemable 10 years after issuance, plus 1,000 new common shares (at a stated price of $100 per common share, i.e., an aggregate of $0.1 million). [Levin, supra, sec. 802.1.1 at 264.] Under the facts of the example, the new common shares received by VC (1,000 out of 3,950) amount to 25 percent of Badco’s post restructuring common stock. It goes without saying that the exchange of cash by VC for newly issued p

of the time that these earnings are actually distributed to the shareholders, section 996(a)(1), a shareholder disposes of the DISC stock in a taxable transaction, section.995(c), or the corporation ceases to 7 The DISC provisions were narrowed by sec. 802 of the Deficit Reduction Act of 1984 (DRA), Pub. L. 98-369, 98 Stat. 494, 997 is change in law was primarily due to complaints from foreign countries that the DISC provisions violated the General Agreement on Tariffs and Trade. See Staff of t