ELECTION TO FILE A COMBINED RETURN CONSENTS TO THE FILING OF A COMBINED RETURN. (iv) Consequences of filing a combined return. Each target included in a combined return is severally liable for any tax associated with the combined return. See §1.338-1(b)(3). (5)

This need has long been recognized. In 1923, President Harding proposed a Department of Education and Welfare, which was also to include health functions. In 1924, the Joint Committee on Reorganization recommended a new department similar to that suggested by President Harding. In 1932, one of President Hoover's reorganization proposals called for the concentration of health, education, and recreational activities in a single executive department. The President's

This section lists the major paragraph headings contained in §1.1394-1. §1.1394-1 Enterprise zone facility bonds. (a) Scope. (b) Period of

(a) As a recipient, you must use, except as provided in this subpart, the procedures and standards of part 26, §§26.61-91 for certification of ACDBEs to participate in your concessions program. Your ACDBE program must incorporate the use of these standards and procedures and must provide that certification decisions for ACDBEs will be made by the Unified Certification Program (UCP) in your state (see part 26,

A proprietor transferring concentrate, juice, or fruit mash to a bonded wine cellar shall prepare a record of transfer as required by §18.62 and enter the following additional information: (a) Registry number of the bonded wine cellar; (b) For each product manufactured from grapes or berries, variety of

§19.27. (c) Tank Records. A proprietor must maintain a record for tanks in which denatured spirits are stored in accordance with §19.606. (26 U.S.C. 5201)

state in the submission to TTB that the brewer: (a) Will withdraw beer for deferred payment of tax under §25.164; (b) Reasonably expects to be liable for not more than $50,000 in taxes with respect to beer imposed by 26 U.S.C. 5051 and 7652 for

collected samples (or the same sample, if applicable) at each of one or more test sites (as required) is such that the linear regression parameters (slope, intercept, and correlation coefficient) describing the relationship meet the requirements specified in table C-4 of this subpart. (b) Methods for PM10. Test measurements must be made, or derived from

transmitter. Temporary fixed broadband station. A broadband station used for the transmission of material from temporary unspecified points to a broadband station. Time division multiple access (TDMA). A multiple access technique whereby users share a transmission medium by being assigned and using (one-at-a-time) for a limited number of time division

(a) Establishing an average tax rate. The proprietor may establish an average effective tax rate for any eligible distilled spirits product based on the total proof gallons in all batches of the same composition which have been produced during the preceding 6-month period and which have been or will be bottled or packaged, in whole or in part, for domestic consumption. At the beginning of each month, the proprietor must

(a) General. Brewers may record, copy, or reproduce records required by this part. Brewers may use any process which accurately reproduces the original record and which forms a durable medium for reproducing and preserving the original record. (b) Copies of records treated as original records. Whenever records are reproduced under this section, the reproduced

Claim for allowance of drawback of internal revenue taxes on wines removed under the provisions of §28.211 and §28.212, shall be prepared by the exporter on Form 5120.24, in quadruplicate: Provided, That where the withdrawal is for

Every corporation that files an application for a permit as an importer of tobacco products must furnish with its application for the permit required by §41.191 a true copy of the corporate charter or a certificate of corporate existence or incorporation executed by the appropriate officer of the State in which incorporated. The corporation must likewise furnish duly

In certain cases, the taxpayer's payments in respect of a tax liability, made before the filing of the taxpayer's return, may exceed the amount of tax shown on the return. In any case in which the appropriate TTB officer determines that the payments by the taxpayer (made within the period prescribed for payment and before the filing of the return) are in excess of the amount of tax shown on the return, the appropriate TTB officer may make credit or refund of such

(a) A refund of any portion of any internal revenue tax (or any interest, additional amount, addition to the tax, or assessable penalty) shall be considered erroneous and a credit of any such portion shall be considered void: (1) If made after the expiration of the period of limitation prescribed by section 6511 of the Internal Revenue Code for filing claim therefor, unless prior to the expiration of such period claim was filed, or

employers, as well as producers and suppliers involved in providing RUS borrowers with treated wood products, maintain the greatest degree of professional separation during the performance of their respective functions to eliminate any possible conflict of interest. (7) With the exception of financial agreements for inspection services, inspection agencies shall not accept nor provide gratuities or free services to suppliers. (8