transmitter. (2) Not be capable of amplifying the input RF power (driving signal) by more than 15 dB gain. Gain is defined as the ratio of the input RF power to the output RF power of the amplifier where both power measurements are expressed in peak envelope power or mean power. (3) Exhibit no amplification (0 dB gain) between 26 MHz and 28 MHz. (b) Certification shall be denied when:

, together with the costs and expenses of every description to be allowed by the court, shall be first paid, and the balance shall be deposited according to the order of the court, to be paid under its direction to the person entitled thereto. This section insofar as it applies to the collection of a deficiency shall be subject to the provisions of sections 6213 and 6601.

This subpart covers the taxation of distilled spirits and the procedures for payment of taxes by proprietors of distilled spirits plants. Issues covered in this subpart include tax rates, liability for tax, tax determination, return periods, filing of tax returns, forms of payment, electronic fund transfers, and credits under 26 U.S.C. 5010.

approval given a manufacturer does not affect a manufacturer's tax liability for tires sold prior to the effective date of the notice of termination. (Secs. 4071(b), 4071(c), 4073(c), and 7805, Internal Revenue Code of 1954. (80 Stat. 331, 26 U.S.C. 4071(b); 68A Stat. 482,

disregardIf any failure to which subsection (a) applies is due to intentional disregard of the requirement of section 6113— (1) the penalty under subsection (a) for the day on which such failure occurred shall be the greater of— (A) $1,000, or (B) 50 percent of the aggregate cost of the

(3) The approval of a master, prototype, pattern or other such plan or account. (b) Scope. Internal Revenue Service letters and documents open to public inspection under section 6104(a)(1)(B)(iv) and this section are not limited to those issued in response to an application for a determination letter described in