For inspection of records, returns, etc., concerning gasoline or lubricating oils, see section 4102. Editorial Notes

accordance with §1.467-1(d)(2) before the first day. Paragraph (b) of this section provides rules for computing the principal 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 Federal tax purposes, if the principal balance is positive, the amount represents a loan from the lessor to the lessee, and if the

(a) Exportation of tobacco productsThe shipment or delivery of manufactured tobacco, snuff, cigars, or cigarettes, for consumption beyond the jurisdiction of the internal-revenue laws of the United States, as defined by section 2197(a) of title 26, shall be deemed exportation within the meaning of the customs and internal-revenue laws

the expropriation, intervention, seizure, or similar taking by the government of any foreign country, any political subdivision thereof, or any agency or instrumentality of the foregoing of property to which such security was related, and (2) which was taken into account as a loss from the sale or exchange of a capital asset or with respect to which a deduction for a loss was allowed under

(a) Definitions and special effective date. For purposes of section 902, this section, and §1.902-2, the definitions provided in paragraphs (a) (1) through (12) of this section and the special effective date of paragraph (a)(13) of this section apply. (1) Domestic

(a) Assembling of Forces and Detailing of Instructors.—The Secretary of the Army or Secretary of the Air Force, within the limits of appropriations that may be available for that purpose, may assemble in camp at such season of the year and for such period as the Secretary of the Army or Secretary of the Air Force may designate, at the field of military maneuvers, such portions of the military forces of the United States

-positive sample taken under the provisions of this section, systems must comply with the repeat monitoring requirements and E. coli analytical requirements in §141.858. (3) Once all monitoring required by this section and §141.858 for

(a) Allowance of deductionThere shall be allowed as a deduction for the taxable year an amount equal to the amount— (1) which is contributed by an employer to a trust described in section 501(c)(22) (relating to withdrawal liability payment fund) which meets the requirements of

26 U.S.C. 5001; (ii) Wine gallons of each eligible wine, multiplied by the tax rate which would be imposed on the wine under 26 U.S.C. 5041(b)(1), (2), or (3) but for its removal to bonded premises; and (iii) Proof gallons of all distilled

refer to the additions to the tax, additional amounts, and penalties provided by this chapter. (b) Procedure for assessing certain additions to taxFor purposes of subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes), subsection (a) shall not apply to any addition to tax under section 6651, 6654

§ 97.110). (b) After a favorable evaluation of the organization's request, the Commandant may arrange to visit the organization's corporate and port offices for an on-site evaluation of operations. (c) When a request is approved, the organization and the Coast Guard will enter into the written agreement provided for by

subsection (a) shall be paid by the Secretary to the Trump account with respect to which such eligible child is the account beneficiary. (c) Eligible childFor purposes of this section, the term "eligible child" means a qualifying child (as defined in section 152(c))— (1) who is born after December 31, 2024, and before

Amendment by section 1901(a)(36) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

(1) For penalties and administrative provisions applicable to this subchapter, see subtitle F. (2) For exemption for uses by Indian tribal governments (or their subdivisions), see section 7871.