A person may not produce distilled spirits at home for personal use. Except as otherwise provided by law, distilled spirits may only be produced by a distilled spirits plant registered with TTB under the provisions of 26 U.S.C. 5171. All distilled spirits produced in the United States are subject to the tax imposed by

file a Form W-3 under this paragraph and also under §31.6011(a)-4 or §31.6011(a)-5 of this chapter (Employment Tax Regulations), the Form W-3 filed under such §31.6011(a)-4 or

(a) Allowance of credit (1) Wine contentOn each proof gallon of the wine content of distilled spirits, there shall be allowed a credit against the tax imposed by section 5001 (or 7652) equal to the excess of— (A) $13.50, over

(2) Controlled group rulesAll persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1). (3) Certain rules to applyFor purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of

section 168. B selects the use of the accelerated percentages under section 168. B's business/investment use of the property (all of which is qualified business use as defined in section 280F(d)(6)(B) and §1.280F-6(d)(2)) in 1984 through 1988 is 80 percent, 70 percent, 60 percent, and 55 percent, respectively, and B claims recovery deductions for those years based on those percentages. B's qualified

employers (and payors) ending after that date. Also, section 463 shall govern the deduction of vacation pay by a taxpayer that has elected the application of such section. Section 404(b), as amended, generally applies to contributions paid and compensation paid or incurred after July 18, 1984, in taxable years of employers (and payors) ending after that date. See Q&A-3 of

as an item of gross income or deduction from an activity in which the taxpayer materially participated under §1.469-2T(e)(1), the taxpayer is treated as materially participating in the activity for the taxable year for purposes of applying §1.469-5T(a)(5) and (6) to any succeeding taxable year of

interest, additional amounts, and additions to the tax provided for by law). Such tax, additions to the tax, and interest shall thereupon become immediately due and payable, and immediate notice and demand shall be made by the Secretary for the payment thereof. (b) Immediate levyFor provision permitting immediate levy in case of jeopardy, see section 6331(a)

(a) Liability for penaltyAny person who— (1) has a duty to report or may have a duty to report any information under section 6047(d), and (2) fails to keep such records as may be required by regulations prescribed under

Secretary shall prescribe procedures under which a taxpayer or the Internal Revenue Service Independent Office of Appeals may request non-binding mediation on any issue unresolved at the conclusion of— (A) appeals procedures; or (B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under