distilling apparatus on the registration or permit application prescribed in this chapter for qualification under 26 U.S.C. chapter 51 or, if qualification is not required under 26 U.S.C. chapter 51, on a letter application, and filing the application with the appropriate TTB officer. Approval of the

Sections 1.481-1, 1.481-2, 1.481-3, and 1.481-4 are effective for Consent Agreements signed on or after December 27, 1994. For Consent Agreements signed before December 27, 1994, see §§1.481-1, 1.481-2, 1.481-3, 1.481-4, and 1.481-5 (as contained in the 26 CFR part 1

compensation for services rendered by the employee representative as such. For rules regarding the treatment of deductions by an employer from remuneration of an employee, see §31.3123-1. (3) The term compensation is not confined to amounts paid for active service, but includes amounts paid for an identifiable period during which the

contributions include annual additions described in §1.415(c)-1(b)(4) (regarding amounts arising from certain transactions between the plan and the employer). In the case of a defined contribution plan subject to section 412, an employer contribution is taken into account in the plan year for which it is required to be contributed and allocated to employees' accounts under the plan, even if all or part

), constitute a consent dividend for purposes of section 561 (relating to the deduction for dividends paid). (b) LimitationsA consent dividend shall not include— (1) an amount specified in a consent which, if distributed in money, would constitute, or be part of, a distribution which would be disqualified for purposes of the

instrument issued by the taxpayer (including a synthetic debt instrument, within the meaning of §1.1275-6(b)(4), that §1.1275-6(b) treats the taxpayer as having issued); or (3) A REMIC residual interest, or an interest or arrangement that is determined by the Commissioner

; shall indicate all acts to which it relates; should contain the mailing address of the representative; and, if more than one representative is authorized to perform the same acts on behalf of the industry member or other person, a designation as to which representative is to receive notices and other written communications. For rules relating to the mailing of notices or other written communications to a representative, see

(a) This subpart C does not apply to animals that are used to assist, support, or provide service to persons with disabilities. Project owners and PHAs may not apply or enforce any policies established under this subpart against animals that are necessary as a reasonable accommodation to assist, support, or provide service to persons with disabilities. This exclusion applies to animals that reside in projects for the elderly or persons with disabilities, as well as

highest bid price, whichever is higher, offered for the property separately or in groups shall be treated as the value. (c) Record. When any real property is redeemed, the appropriate TTB officer must cause entry of the fact to be made upon the record of sale kept in accordance with 26 U.S.C. 6340 and

amounts equivalent to the tax on such tips from wages (exclusive of tips) which are under the control of the employer or other funds turned over by the employee to the employer. For provisions relating to the repayment to an employee, or other disposition, of amounts deducted from an employee's remuneration in excess of the correct amount of tax, see §31.6413(a)-1. (As to the exclusion from

In addition to the requirements set forth in paragraph (g) of §1.611-2, a taxpayer who claims the percentage depletion deduction under section 613 for any taxable year shall attach to his return for such year a statement setting forth in complete, summary form, with respect to each property for which such deduction is allowable, the following information:

(a) Self-service copiers are available in some of our facilities. Contact the appropriate facility to ask about availability before you visit. (b) In the Washington, DC, area, self-service card-operated copiers are located in research rooms. Other copiers we set aside for use by reservation are located in designated research areas. Procedures for use are outlined in

donee organization. (e) Substantiation of out-of-pocket expenses. Paragraph (a)(1) of this section does not apply to a donor who incurs unreimbursed expenses of less than $250 incident to the rendition of services, within the meaning of §1.170A-1(g). For substantiation of unreimbursed out-of-pocket expenses of $250 or more, see

in such paragraph (b) as applicable is not within the short taxable year. See §1.6016-4, relating to the requirement of a declaration in the case of a short taxable year, and paragraph (b) of §1.6154-2, relating to the time for payment of the estimated tax in case of a short taxable year. (2) Examples. The application of the

individuals does not constitute wages subject to withholding under section 3402. For withholding of income tax on remuneration paid for services performed within the United States in the case of nonresident alien individuals generally, see §1.1441-1 and following of this chapter (Income Tax Regulations). (b) Remuneration paid to nonresident aliens who are residents of a

corporation of another corporation, (B) an election is not made under section 338 with respect to such purchase, (C) the acquired corporation is liquidated pursuant to a plan of liquidation adopted not more than 2 years after the acquisition date, and (D) the principal purpose for such liquidation is

Subject to the rules in §§1.652(a)-2 and 1.652(b)-1, a beneficiary of a simple trust includes in his gross income for the taxable year the amounts of income required to be distributed to him for such year, whether or not distributed. Thus, the income of a simple trust is includible in the beneficiary's gross income for the taxable year in which the income is required to be distributed

limitations rules. (f) Effective date for imposition of taxes. (1) In general. (2) Existing binding contracts. §53.4958-2   Definition of applicable tax-exempt organization (a) Organizations described in section 501(c)(3) or (4) and exempt from tax under section 501(a). (1) In general. (2) Exceptions from definition of applicable tax

Claim for deduction. A claim for deduction under this section shall be made by the acquiring corporation on Form 976 and shall be filed within 120 days after the date of the determination. The form shall contain, or be accompanied by, the information required under §1.860-2(b)(2) in sufficient detail to properly identify the facts with respect to the distributor or transferor corporation

) Application of multipurpose issue rules. Except as otherwise provided, if any portion of an issue is treated as a separate issue allocable to refunding purposes under §1.148-9(h) (relating to multipurpose issues), for purposes of this section, that portion is treated as a separate issue. (3)

transition period. (a) In general. (b) Special rules for post-termination transition period. (c) Determination defined. (d) Date a determination becomes effective. (1) Determination under section 1313(a). (2) Written agreement. (3) Implied agreement. §1.1377-3 Effective date.

(5) Rental period length. §1.467-2   Rent accrual for section 467 rental agreements without adequate interest. (a) Section 467 rental agreements for which proportional rental accrual is required. (b) Adequate interest on fixed rent. (1) In general. (2) Section 467 rental agreements that provide for a variable rate of interest. (3) Agreements

measure of an arm's length result. (B) Adjustments for differences between controlled and uncontrolled transactions. If there are differences between the controlled and uncontrolled transactions that would affect price, adjustments should be made to the price of the uncontrolled transaction according to the comparability provisions of

This section lists the captions that appear in the regulations under section 461 of the Internal Revenue Code. §1.461-1   General rule for taxable year of deduction. (a) General rule. (1) Taxpayer using cash receipts and disbursements method

) General rule. (ii) Special rule for transactions that occur in the plan year prior to the first plan year to which section 401(a)(26) applies. (iii) Definition of “acquisition” or “disposition”. (c) Additional rules. §1.401(a)(26)-2   Minimum participation rule (a) General rule. (b) Frozen plans. (c) Plan. (d) Disaggregation of certain plans. (1) Mandatory disaggregation. (i) ESOPs and non-ESOPs.

. Thus, if a plan holds or has distributed securities acquired with the proceeds of an exempt loan and either the loan is repaid or the plan ceases to be an ESOP, these protections and rights must continue to exist under the terms of the plan. However, the protections and rights will not fail to be nonterminable merely because they are not exercisable under §54.4975-7(b) (11) and (12)(ii). For