(a) Tobacco products and cigarette papers and tubes manufactured in Puerto Rico which are brought into the United States and withdrawn for consumption or sale are subject to the tax imposed by 26 U.S.C. 7652(a), at the rates set forth in 26 U.S.C. 5701.

The Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 (44 Stat. 10–87), or by laws enacted subsequent to February 26, 1926.

in subsection (a)(2)(B) (determined after the application of section 6724(a)) with respect to such return, and (C) such failure is corrected on or before August 1 of the calendar year in which the required filing date occurs, for purposes of this section, such return shall be treated as having been filed with all of the correct

(a) General ruleIf a determination with respect to any qualified investment entity results in any adjustment for any taxable year, a deduction shall be allowed to such entity for the amount of deficiency dividends for purposes of determining the deduction for dividends paid (for purposes of section 852 or 857, whichever applies) for

(a) General rule (1) Ordinary incomeExcept as otherwise provided in this section, if farm land which the taxpayer has held for less than 10 years is disposed of, the lower of— (A) the applicable percentage of the aggregate of the deductions allowed under

his return (determined as provided in section 6211(b)(1), (3), and (4), relating to the definition of deficiency), if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (B) the amounts previously assessed (or collected without assessment) as a deficiency, over— (2) the amount of

normally employed at least 100 employees on a typical business day during the previous calendar year. For purposes of the preceding sentence— (A) all employers treated as a single employer under subsection (a) or (b) of section 52 shall be treated as a single employer, (B) all employees of the members of an affiliated service group (as

(a) In general. A plan is not a qualified plan (and a trust forming a part of such plan is not a qualified trust) unless the plan satisfies— (1) The minimum age and service requirements of section 410(a)(1) and §1.410(a)-3, (2) The maximum age requirements