additional amounts) shall not be assessed, and if assessed the assessment shall be abated, and if collected shall be credited or refunded as an overpayment. (b) Individuals in missing statusFor purposes of this section, in the case of an individual who was in a missing status within the meaning of section 6013(f)(3)(A), the date of his death shall be treated

acting in capacity as partner. (b) Certain sales or exchanges of property with respect to controlled partnerships. (1) Losses disallowed. (2) Gains treated as ordinary income. (3) Ownership of a capital or profits interest. (c) Guaranteed payments. §1.707-2   Disguised Payments for Services. [Reserved]

The application for registration required by section 5171(c) shall, in such manner and form as the Secretary may by regulations prescribe, identify the applicant and persons interested in the business (or businesses) covered by the application, show the nature, location and extent of the premises, show the specific type or types of operations to be

Under such regulations as the Secretary shall prescribe, distilled spirits may be denatured on the bonded premises of a distilled spirits plant qualified for the processing of distilled spirits. Distilled spirits to be denatured under this section shall be of such kind and such degree of proof as the Secretary shall by regulations prescribe. Distilled spirits denatured under this section may be used on the bonded premises of a distilled spirits

163(e), sections 1271 through 1275, and the corresponding regulations. In addition, the anti-abuse rule in §1.1275-2(g) applies for purposes of this section. For rules dealing with the treatment of bond premium by a holder, see §§1.171-1 through 1.171-5. (b)

of— (i) the net CFC tested income amount (if any) which is included in the gross income of such domestic corporation under section 951A for such taxable year, and (ii) the amount treated as a dividend received by such corporation under