(a) General ruleIf any person manufactures, produces, or imports an article (other than a tire taxable under section 4071) and uses it (otherwise than as material in the manufacture or production of, or as a component part of, another article taxable under this chapter to be manufactured or produced by him), then he shall be liable

(a) Scope. This section provides examples that illustrate the application of §§1.267A-1 through 1.267A-5. (b) Presumed facts. For purposes of the examples in this section, unless otherwise indicated, the following facts are presumed:

(a) Certain requirements must be met in the case of organizations described in section 501(c)(9) (1) Voluntary employees' beneficiary associations, etc.An organization described in section 501(c)(9

(a) Imposition of tax table tax (1) In generalIn lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual— (A) who does not itemize his deductions for the taxable year, and

(1) in the case of an actual distribution of earnings and profits, the spot rate on the date such distribution is included in income, (2) in the case of an actual or deemed sale or exchange of stock in a foreign corporation treated as a dividend under section 1248, the spot rate on the date the deemed dividend is included in income,

(a) General rule (1) In generalFor purposes of section 46, for any taxable year during the 5-year period beginning in the taxable year in which a qualified rehabilitated building is placed in service, the rehabilitation credit for such year is an amount equal to the ratable share for such

(a) General ruleIn the case of returns under section 6012, 6013, or 6017 (relating to income tax under subtitle A), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the