(redirected from regs)
Also found in: Dictionary, Acronyms, Idioms.
Related to regs: RGIS, Rugs


An extensive, nearly level, low desert plain from which fine sand has been removed by wind, leaving a sheet of coarse, smoothly angular, wind-polished gravel and small stones lying on an alluvial soil, strongly cemented by mineralized solutions to form a broad desert pavement. Also known as gravel desert.


Abbr. for “regular.”


1. On drawings, abbr. for register.
2. On drawings, abbr. for regulator.
References in periodicals archive ?
If an existing hedging transaction is "recycled" to hedge a different asset or liability, it must be re-identified on the day that it is recycled; see Regs. Sec.
parent enters into a new GRA (for the remainder of the original five-year term), in which it agrees to recognize the gain that is the subject of the original GRA, and substituting the successor transferee foreign corporation for the original transferee foreign corporation, and agreeing to treat the successor transferee corporation as the original transferee foreign corporation for purposes of Regs. Sec.
Accordingly, the IRS's allocation relating to the grant date value fails to meet the arm's-length standard mandated by Regs. Sec.
The income is excluded by attaching a statement to the income tax return, under Regs. Sec.
To the extent that the sum of debt issuance costs and any OID on the debt does not exceed the de minimis OID threshold, Regs. Sec.
In the third situation, X owned all of the membership interests in limited liability company LLC, an eligible entity that elected under Regs. Sec.
Treasury and the IRS explain in the preamble to the proposed regulations that the addition of the GPA language to Regs. Sec.
The IRS will waive the filing deadlines set forth in Regs. Secs.
This election allows a taxpayer to use the mark-to-market (MTM) method, which permits him or her to deduct all trading losses as ordinary in one tax year (instead of as capital losses, limited to $3,000 per tax year).The court found that Vines met the requirement for an extension under Regs. Sec.
A unanimous Tax Court rejected the argument stating: We do not believe that the language of section 1.1016-6(a), Income Tax Regs., should be read to override the more specific provisions contained in section 1.1502-32, Income Tax Regs....
Controlled services: The previously proposed regulations set forth a simplified cost-based method (SCBM) to preserve the Regs. Sec.