§1.1250-5), see paragraph (a)(2)(ii) of §1.1250-5 for application of this section to determination of holding period of each element. Section 1250(e) does not affect the determination of the amount of additional depreciation in respect of section 1250 property. (b)

of this Act to the Code, see section 3128 of this title and Tables. Amendments 1976—Pub. L. 94–455 substituted "United States Postal Service" for "Post Office Department" in

(a) Disclosure requirementIf an organization described in section 170(c) (other than paragraph (1) thereof) receives a quid pro quo contribution in excess of $75, the organization shall, in connection with the solicitation or receipt of the contribution, provide a written statement which— (1) informs

on or before such date, taxpayers may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of §20.2044-1 (as well as project LR-211-76, 1984-1 C.B., page 598, see §601.601(d)(2)(ii)(b) of this chapter), are

section 2056(b)(7) or section 2523(f) transfer may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of §25.2519-1 (as well as project LR-211-76, 1984-1 C.B., page 598, see §601.601(d)(2)(ii)(b) of this chapter

If a hospital organization to which section 501(r) applies fails to meet the requirement of section 501(r)(3) for any taxable year, there is imposed on the organization a tax equal to $50,000.

redistill, warehouse, or process distilled spirits, so far as permitted by law. (b) Proprietors of class 8 customs bonded warehouses. If the permittee operates a class 8 customs bonded warehouse, the permittee may acquire or receive in bulk, and warehouse and bottle, imported distilled spirits, so far as permitted by the customs laws. (

The claimant, upon release of the tobacco products, or cigarette papers or tubes by the appropriate TTB officer for exportation with benefit of drawback of tax under this subpart, shall be responsible for delivery of such articles to the port of exportation for customs inspection, supervision of lading, and clearance of the articles. The claimant shall file with the district director of customs at the port of exportation the two copies of Form 5620.7 returned to the

necessary determinations concerning the amount of remuneration paid for your work and the periods for which such remuneration was paid have been made as shown by— (1) A tax return filed under section 3122 of the Internal Revenue Code (26 U.S.C. 3122); or (2) A certification by the head of the Federal agency or instrumentality of which you

For purposes of paragraph (1), the term "new identifiable treatment facility" includes only tangible property (not including a building and its structural components, other than a building which is exclusively a treatment facility) which is of a character subject to the allowance for depreciation provided in section 167, which is identifiable as a treatment facility, and which is property—

(c) Beer received at a distilled spirits plantAny tax paid by any brewer on beer removed for consumption or sale may be refunded or credited to the brewer, without interest, or if the tax has not been paid, the brewer may be relieved of liability therefor, under regulations as the Secretary may prescribe, if such beer is received on the bonded premises of a distilled spirits plant pursuant to the provisions of

to public inspection in the places provided in paragraph (c)(1) of this section. The text of any written determination issued pursuant to a request postmarked or hand delivered before November 1, 1976, shall be open to public inspection pursuant to section 6110(h) and §301.6110-6, when funds are appropriated by Congress for such purpose. The procedures and rules set forth in §§301.6110-1 through

Amendments 1989—Pub. L. 101–239 substituted "Sanctions and costs awarded by courts" for "Damages assessable for instituting proceedings before the Court primarily for delay, etc." in section catchline and amended text generally, making changes in substance and structure of subsecs. (a) and (b).

amounts certified by it under section 9005 for payment to the eligible candidates of each political party; and (3) the amount of payments, if any, required from such candidates under section 9007, and the reasons for each payment required.

section restricting transfers to bulk distilled spirits shall not apply to alcohol bottled under the provisions of section 5235 which is to be withdrawn for industrial purposes. In the case of distilled spirits transferred in bond after December 31, 2017, between bonded premises belonging to the same person or members of the same controlled group (within the meaning of

ownership. (6) Common parent not common parent for five years. (h) Recognized built-in gain or loss. (1) In general. [Reserved] (2) Disposition of stock or an intercompany obligation of a member. (3) Intercompany transactions. (4) Exchanged basis property. (i) [Reserved] (j) Predecessor and successor corporations. §1.1502-92

(a) through (b) [Reserved]. For further guidance, see §1.199-2(a) through (b). (c) Acquisitions, dispositions, and short taxable years—(1) Allocation of wages between more than one taxpayer. For purposes of computing the section 199 deduction of a taxpayer

section 832(e). (b) For a taxable year in which amounts are deducted from the mortgage guaranty account referred to in section 832(e)(3) of the Internal Revenue Code of 1986 (26 U.S.C. 832(e)(3)), an amount