(a) In general. Whenever any person summoned under 26 U.S.C. 7602 neglects or refuses to obey such summons, or to produce books, papers, records, or other data, or to give testimony, as required, application may be made to the judge of the district court or to a U.S. magistrate for the district within which the person so summoned

(A) there is an installment agreement between the taxpayer and the Secretary, prior to the date which is 90 days after the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer at the time the installment agreement was entered into; or (B) there is a release of levy under section 6343 after such 10-year period, prior

§1.6049-2) which would aggregate $10 or more on the statement to the holder during a calendar year after 1970 and prior to calendar year 1983: (a) The aggregate amount or original issue discount includible by (or on behalf of) such person with respect to the obligation, as shown on Form 1099-OID or Form 1087-OID for such calendar year (determined by applying

(B) The increase or decrease in the tax for any taxable year for which an assessment of any deficiency, or a credit or refund of any overpayment, is prevented by any law or rule of law, shall be determined by reference to the tax previously determined (within the meaning of section 1314(a)) for such year. (c) Adjustments under regulationsIn the case of

members or former members, (C) jointly by 1 or more employers and 1 or more employee organizations for the benefit of employees or former employees, (D) by a voluntary employees' beneficiary association described in section 501(c)(9), (E) by any organization described in

Amendments 2007—Subsec. (c)(2). Pub. L. 110–172, which directed amendment of section 5732 of this title, as redesignated by Pub. L. 109–59, §11125(b)(20)(A), by substituting "this subchapter" for "this subpart" in subsec. (c)(2) effective Dec. 29, 2007, was executed to this section to reflect the probable intent of Congress even though the redesignation of

are suitable for growing all but the latest of the late-ripening grape varietals. The average CCVSI number for the three locations within the proposed Royal Slope AVA is 234, indicating a long growing period without hard freezes. Only the region to the south has a greater CCVSI number than any of the stations within the proposed AVA, while the Quincy station to the north has the same CCVSI number as the warmest station within

prior to the later of December 6, 1976, or 120 days after the date of notification referred to in §1.503(a)-1(b) of this chapter (Income Tax Regulations), relating to loss of exemption for certain prohibited transactions. If there has been no notification of loss of exemption, the election may be made at any time. However, these limitations do not preclude an agreement between the disqualified

26 U.S.C. 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the person who made the overpayment. Unemployment compensation debt

) Exception for contribution of capital loss property. (c) Gross income of a shareholder. (1) In general. (2) Gross income for substantial omission of items. (d) Shareholders holding stock subject to community property laws. (e) Net operating loss deduction of shareholder of S corporation. (f) Cross-reference. §1.1366-2   Limitations on

The rules of §§1.5000C-1 through 1.5000C-4 are illustrated by the following examples. For purposes of the examples: All contracts are executed with acquiring agencies on or after January 2, 2011, and are for the provision of either goods or services; none of the exemptions described in

Special rule for brokers. A broker may act as the payee's agent for purposes of furnishing a taxpayer identification number or certification to a payor with respect to any readily tradable instrument (as defined in §31.3406(h)-1(d)) provided the payee provides a taxpayer identification number on Form W-9 or other acceptable substitute form to the broker. The payor

which there are reasonable arrangements designed to ensure that— (A) residual interests in such entity are not held by disqualified organizations (as defined in section 860E(e)(5)), and (B) information necessary for the application of

drawbacks, credits, or refunds, for all premises from which such activities are conducted. (b) For the purposes of this section, a “person” includes a controlled group of corporations, as defined in 26 U.S.C. 1563, and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that the words “at least 80 percent” shall be replaced by the words “more than 50 percent

(a) Loan applicants that do not have outstanding loans from RUS should contact the Rural Utilities Service via Email at [email protected], call RUS at (202) 720-9545 or write to the Rural Utilities Service Administrator, United States Department of Agriculture, 1400 Independence Ave. SW, STOP 1560, Room 5165, Washington, DC 20250-1560. Loan Applicants may also visit RUS' website to locate a local General Field Representative at

(ii) Works of art and copyright treated as separate properties. For purposes of paragraphs (c)(1)(i) and (c)(2) of this section, rules similar to the rules in §20.2055-2(e)(1)(ii) shall apply in the case of transfers made after December 31, 1981. (2)