sections 5601(a)(1) and 5615(1). (2) For provisions requiring notification to set up a still, boiler, or other vessel for distilling, see section 5101(a)(2).

) for any contribution or gift which would be allowable as a deduction under section 170 were it not for the percentage limitations, the dollar limitations, or the requirements as to the time of payment, set forth in such section. (c) Illegal bribes, kickbacks, and other payments (1) Illegal payments to government

section 6112(b) within 20 business days after the date of such request, such person shall pay a penalty of $10,000 for each day of such failure after such 20th day. (2) Reasonable cause exceptionNo penalty shall be imposed by paragraph (1) with respect to the failure on any day if such failure is due to reasonable cause. (b) Penalty in addition to other penaltiesThe penalty imposed

(a) Machine guns and short barrelled firearmsThe tax imposed by section 4181 shall not apply to any firearm on which the tax provided by section 5811 has been paid. For purposes of the preceding sentence, any firearm described in

(d) SalaryEach special trial judge shall receive salary— (1) at a rate equal to 90 percent of the rate for judges of the Tax Court, and (2) in the same installments as such judges. (e) Expenses for travel and subsistenceSubsection (d) of section

meaning given to such term by section 85(b). (2) PersonThe term "person" means the officer or employee having control of the payment of the unemployment compensation, or the person appropriately designated for purposes of this section.

(a) In general. For purposes of §§1.141-0 through 1.141-16, the following definitions and rules apply: The definitions in this section, the definitions in §1.150-1, the definition of placed in service in

section 5001 shall not again be collected on such spirits. (d) Cross referenceFor provisions relating to the abatement, credit, or refund of tax on distilled spirits returned to a distilled spirits plant under this section, see section 5008(c).

, and seventh sentences, (b), and (c) Example 3, do not apply to any liability incurred or assumed by a partnership prior to October 31, 2000. Nevertheless, §1.752-3(a)(3) fifth, sixth, and seventh sentences, (b), and (c) Example 3, may be relied upon for any liability incurred or assumed by a partnership prior to October 31

distribution of a controlled substance before the end of the taxable year with or within which such period ends. (3) Eligible studentFor purposes of this subsection, the term "eligible student" means, with respect to any academic period, a student who— (A) meets the requirements of section 484(a)(1) of the Higher Education

26 U.S.C. 5382, but without other addition or abstraction except as may occur in cellar treatment of the type authorized for natural wine under 26 U.S.C. 5382. (2) Still grape wine may be ameliorated, or sweetened, before, during, or after fermentation, in a way that is consistent with the

1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date. Another prior section 5111, act Aug. 16, 1954, ch

The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard. Editorial Notes

There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer

written waiver of the prohibition in paragraph (a) of this section on a determination that the financial interest is not prohibited by 26 U.S.C. 7214(b) and that, in the mind of a reasonable person with knowledge of the particular circumstances, the financial interest will not create an appearance of misuse of position or loss of impartiality, or call into question the impartiality and objectivity with

(a) Effect of taking adjustments into account on tax imposed by chapter 1. Except as otherwise provided in this section, the tax imposed by chapter 1 of the Internal Revenue Code (chapter 1 tax) for each reviewed year partner (as defined in §301.6241-1(a)(9)) for the taxable year that includes the date a statement was furnished

in which the corporation, trust, or association maintains its principal place of business or principal office or agency, that its failure to be a qualified real estate investment trust for the taxable year in question was due to reasonable cause and not due to willful neglect. The principles of §1.856-7(c) (including the principles relating to expert advice) will apply in determining whether, for

must be in active status, that is, a pending application or a registration which is not expired, or canceled, at the time of the application for recordal. (d) Applications and other documents should be addressed to: Director, United States Patent and Trademark Office, ATTN: FQA, 600 Dulany Street, MDE-10A71, Alexandria, VA 22314-5793. [61 FR 50558, Sept. 26, 1996. Redesignated and amended at 65 FR 39803, June 28, 2000