(2) By adding an amount equal to the amount of the taxpayer's net State income tax deduction, as defined in paragraph (a) of §301.6362-4, for the taxable year; (3) By adding an amount equal to the amount of the taxpayer's net tax-exempt income, as defined in paragraph (b) of

(determined under the provisions of §70.204(b) of this part), to the appropriate TTB officer. The provisions of 26 U.S.C. 7502 (relating to timely mailing treated as timely filing) and 7503 (relating to time for performance of acts where the last day falls on Saturday, Sunday, or legal holiday) apply in the case

The fee charged for any laboratory analysis for oilseeds shall be obtained from the Laboratory Director for aflatoxin laboratories at the Dothan administrative office as listed in 7 CFR 93.14(a). [65 FR 64318, Oct. 26, 2000]

), the sum of the following amounts: (1) Amounts required to be distributed currentlyThe amount of income for the taxable year required to be distributed currently to such beneficiary, whether distributed or not. If the amount of income required to be distributed currently to all beneficiaries exceeds the distributable net income (computed without the deduction allowed by

(g) Records. (h) Effective date. §1.453A-3   Requirements for adoption of or change to installment method by dealers in personal property. (a) In general. (b) Time and manner of electing installment method reporting. (1) Time for election. (2) Adoption of installation method. (3) Change to installment method. (4) Deemed

Wine may, subject to this part, be withdrawn from a bonded wine cellar, without payment of tax, for: (a) Exportation; (b) Use on the vessels and aircraft described in §28.21; (c) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending

, of the length of each as one cigarette tube. *Tax rate for less than 50 tubes is the same. The tax is not prorated. (72 Stat. 1414; 26 U.S.C. 5701) [T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]

section 5611, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for using false weights and measures, prior to the general revision of this chapter by Pub. L. 85–859. See

” includes the possible unascertained takers of a property interest, as, for example, the members of a class to be ascertained in the future. As another example, assume that the decedent created a power of appointment over a property interest, which does not come within the purview of §20.2056(b)-5 or

satisfies the requirements of section 62(c) and §1.62-2, but the allowance is paid at a rate for each day or mile of travel that exceeds the amount of the employee's expenses deemed substantiated for a day or mile of travel, the excess portion is treated as paid under a nonaccountable plan and is included in wages. In the case of a per diem or mileage allowance paid as a reimbursement, the excess portion

(a) Material open to inspection. Except as provided in §301.6104(a)-4 with respect to plans having fewer than 26 participants, an application for a determination letter which is filed with the Internal Revenue Service after September 2, 1974, together with supporting documents filed by the applicant in support of the