(B) authorized production and removal of fermented materials produced on authorized brewery or bonded wine cellar premises as provided by law; (C) products exempt from tax under the provisions of section 5042 or 5053(e); or (D) fermented materials used in the manufacture of vinegar by fermentation.

real property interest" has the meaning given to such term by section 897(c). (2) Foreign personThe term "foreign person" means any person who is not a United States person. (3) Attribution of ownershipFor purposes of subsection (b)(2)— (A) Interests held

The valuation of any property not specifically described in §§20.2031-2 to 20.2031-8 is made in accordance with the general principles set forth in §20.2031-1. For example, a future interest in property not subject to valuation in accordance with the actuarial principles set forth in

no member of the group is a personal holding company, the group's earnings and profits are the aggregate of the earnings and profits (or deficit) of each corporation that is a member at the close of the taxable year, determined in accordance with §1.1502-33. (ii) Earnings and profits resulting from the application of

(a) Each importer who was liable, during a calendar year, for a gross amount equal to or exceeding five million dollars in distilled spirits taxes combining tax liabilities incurred under this part and parts 19 and 26 of this chapter, a gross amount equal to or exceeding five million dollars in wine taxes combining tax liabilities incurred under this part and parts 24 and 26 of this chapter, or a gross amount equal to or exceeding five million dollars in beer taxes

(a) Certificate of saleIn the case of property sold as provided in section 6335, the Secretary shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, for whose taxes the same was sold, the name of the

(a) Authority to make (1) In generalIf the Secretary finds that— (A) a section 501(c)(3) organization has made political expenditures, and (B) such expenditures constitute a flagrant violation of the prohibition

(a) Authority to seek injunction (1) In generalIf the requirements of paragraph (2) are met, a civil action in the name of the United States may be commenced at the request of the Secretary to enjoin any section 501(c)(3) organization from further making political expenditures and for

In addition to the operations described in section 5351, the proprietor of a bonded wine cellar may, subject to regulations prescribed by the Secretary, on such premises receive taxpaid wine for return to bond, reconditioning, or destruction; prepare for market and store commercial fruit products and by-products not taxable as wines; produce or receive

the control of the brewer for case packing, loading, or storing which are located within reasonable proximity to the brewery packaging facilities may be approved by the Secretary as a part of the brewery if the revenue will not be jeopardized thereby. (b) BrewerFor definition of brewer, see section 5052(d).

This chapter (other than sections 5178(a)(2)(C), 5179, 5203(b), (c), and (d), and 5552) shall not be applicable with respect to the manufacture, by any process which includes evaporations from the mash or juice of any fruit, of any volatile fruit-flavor concentrate if— (1) such concentrate, and the mash or juice from

(a) General ruleUnder regulations prescribed by the Secretary, if— (1) one member of an affiliated group is the owner or lessee of an aircraft, and (2) such aircraft is not available for hire by persons who are not members of such group, no tax shall be imposed under

(a) In general. This section provides examples that illustrate the application of §§1.1503(d)-1 through 1.1503(d)-6. This section also provides facts that are presumed for such examples. (b) Presumed facts for examples. For purposes of the examples in

Pub. L. 93–238, title VII, §722, Jan. 2, 1974, 87 Stat. 1042. Pub. L. 92–570, title VII, §722, Oct. 26, 1972, 86 Stat. 1200.