For regulations under 26 U.S.C. 7652, see 27 CFR part 26 relating to liquors and articles from Puerto Rico and the Virgin Islands; and 27 CFR part 41 relating to cigars, cigarettes, and cigarette papers and tubes. (68A Stat. 907, as amended (

inapplicable to taxes imposed for periods before such date. Statutory Notes and Related Subsidiaries Effective Date Section effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see

Beer may be removed from the brewery for consumption or sale only in hogsheads, packages, and similar containers, marked, branded, or labeled in such manner as the Secretary may by regulation require, except that beer may be removed from the brewery pursuant to section 5414 or by pipeline to contiguous distilled spirits plants under

(a) General ruleFor purposes of this part— (1) In generalThe term "qualified zone property" means any property to which section 168 applies (or would apply but for section 179) if—

(3) Computation of tax. The tax on tires, inner tubes, and tread rubber is computed by applying to the total weight (including a fractional part of a pound) of the article the rate in effect at the time the article is sold. See §48.4071-2, relating to determination of weight. (c) Liability for

(a) Plans and fundsFor purposes of this chapter— (1) UMWA Benefit Plan (A) In generalThe term "UMWA Benefit Plan" means a plan— (i) which is described in section 404(c), or a continuation

(a) In general. Sections 1.414(r)-1 through 1.414(r)-11 provide rules for determining whether an employer is treated as operating qualified separate lines of business under section 414(r) of the Internal Revenue Code of 1986 as added to the Code by section 1115(a) of the Tax Reform Act of 1986 (Pub. L. No. 99-514), as well

(a) General ruleIf a corporation redeems its stock (within the meaning of section 317(b)), and if paragraph (1), (2), (3), (4), or (5) of subsection (b) applies, such redemption shall be treated as a distribution in part or full payment in exchange for the stock. (b) Redemptions treated as

respect to gifts made on or before such date, donors may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of §§25.2523(e)-1(c), 25.2523(f)-1, 25.2523(g)-1, and 25.2523(h)-1, (as well as project LR-211-76, 1984-1 C.B., page 598, see §601.601(d

(B) Taxes subsequently paidAny such taxes if subsequently paid— (i) shall be taken into account for the taxable year to which such taxes relate, and (ii) shall be translated as provided in section 986(a)(2)(A). (3) Adjustments

(a) Scope. Section 301.7701(b)-1(b) provides rules for determining whether an alien individual is a lawful permanent resident of the United States. Section 301.7701(b)-1(c) provides rules for determining if an alien individual satisfies the substantial presence test. Section 301.7701(b)-2 provides rules for determining

by a representative of the news media; and (4) All other requests. (h) When records are requested by a commercial requester and/or for a commercial use, the fees assessed are reasonable standard charges for document search, duplication, and review. (i) When records are requested by an educational or noncommercial scientific institution whose purpose is scholarly or scientific research or by a