(a) Puerto Rico (1) Rate of taxExcept as provided in section 5314, articles of merchandise of Puerto Rican manufacture coming into the United States and withdrawn for consumption or sale shall be subject to a tax equal to the internal revenue tax imposed in the United States upon the

(a) Action. (1) In general. For purposes of section 7623(b) and §§301.7623-1 through 301.7623-4, the term action means an administrative or judicial action. (2)

776.19) “for commerce” (as explained in § 776.21) of anything defined as “goods” in section 3(i) of the Act. This definition is: Goods means goods (including ships and marine equipment), wares, products, commodities, merchandise, or articles or subjects

(B) Self-employed individualsThe deduction allowed under subsection (a) for contributions as an eligible individual described in subclause (II) of subsection (c)(1)(A)(iii) shall not exceed such individual's earned income (as defined in section 401(c)(1)) derived by the taxpayer from the trade or business with respect to which the high deductible health plan is established

at the brewery; or (2) RemovalsAny removal of beer from the brewery. (d) BrewerFor purposes of this chapter, the term "brewer" means any person who brews beer or produces beer for sale. Such term shall not include any person who produces only beer exempt from tax under section 5053(e).

(determined under subsection (b)) of the specified stock compensation held (directly or indirectly) by or for the benefit of such individual or a member of such individual's family (as defined in section 267) at any time during the 12-month period beginning on the date which is 6 months before the expatriation date. (b) ValueFor purposes of subsection (a)—

§1.469-4(b)(1). (e) (3) (i)-(e)(3)(ii) [Reserved] (e) (3) (iii) Average period of customer use—(A) In general. For purposes of

(a) Certain definitions. Except as otherwise provided, the definitions set forth in §1.148-1 apply for purposes of section 149(g) and this section. In addition, the following terms have the following meanings: Reasonable expectations means reasonable

shipping income of an electing corporation, and no credit shall be allowed against the tax imposed by section 1352(2). (2) No deduction shall be allowed for any net operating loss attributable to the qualifying shipping activities of any person to the extent that such loss is carried forward by such person from a taxable year preceding the first taxable year for which such

amount of lobbying expenditures on which no tax is due) is the lobbying nontaxable amount or, on expenditures for influencing legislation through grass roots lobbying, the grass roots nontaxable amount (see paragraph (c) of this section). For rules concerning the application of the excise tax imposed by section 4911(a) to the members of an affiliated group of organizations (as defined in §56.4911-7(e

bonded premises of such plant. (b) Use of premises for other businessesThe Secretary may authorize the carrying on of such other businesses (not specifically prohibited by section 5601(a)(6)) on premises of distilled spirits plants, as he finds will not jeopardize the revenue. Such other businesses shall not be carried on until an application to carry on

(a) In general. This section illustrates the computation of the credit for the elderly in the case of an individual who has attained the age of 65 before the close of the taxable year. This section shall not apply to an individual for any taxable year for which the individual makes the election described in section 37(e)(2) and paragraph (b) of

sections 9102 and 9103 of title 31, United States Code; (B) sums authorized to be appropriated for the Service and the proceeds from the undercover operations may be deposited in banks or other financial institutions without regard to the provisions of section 648 of title 18, United States Code, and

for stock transfers that are subject to §1.6039-1(a) and (b), and occur during the 2007, 2008 and 2009 calendar years. For purposes of furnishing information statements for stock transfers that occur during the 2007 or 2008 calendar years, taxpayers may rely on §1.6039-1 of the 2004 final