The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. (c) Long-term care benefitsFor purposes of this section, the term "long-term care benefit" means— (1) any payment under a product which is advertised, marketed, or offered

26 U.S.C. chapter 52 and the provisions of this part which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale. [T.D. ATF-420, 64 FR 71942, Dec. 22, 1999. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004; T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]

currency as bail for any individual charged with a specified criminal offense must make a report of information with respect to that receipt of currency. For purposes of this section, a clerk is the clerk's office or the office, department, division, branch, or unit of the court that is authorized to receive bail. If someone other than a clerk receives bail on behalf of a clerk, the clerk is treated as receiving the bail for purposes of this

unless so specified in the extension. (b) Certain rules relating to extension of time for paying income tax to apply. The provisions of §1.6161-1 (b), and (c), and (d) of this chapter (relating to a requirement for undue hardship, the application for extension, and payment pursuant to an extension) shall apply to extensions of time

payment of the tax or any part thereof unless so specified in the extension. (b) Certain rules relating to extensions of time for paying income tax to apply. The provisions of §1.6161-1 (b), (c), and (d) of this chapter (relating to a requirement for undue hardship, to the application for extension, and to payment pursuant to an

Retirement Income Security Act of 1974. See H.R. Rep. No. 1280, 93d Cong., 2d Sess. 266 (1974). In addition, a plan is not treated as maintained under a collective bargaining agreement unless the employee representatives satisfy section 7701(a)(46) of the Internal Revenue Code after March 31, 1984. See §301.7701-17T of this chapter for other requirements for a plan to be considered to be collectively

than cost, the cost of securities sold (as defined in subsection (b)(2)) during such year shall be reduced by an amount equal to the amortizable bond premium which would be disallowed as a deduction for such year by section 171(a)(2) (relating to deduction for amortizable bond premium) if the definition in section

(a) General. The application for registration on form TTB F 5110.41, Registration of Distilled Spirits Plant, must include the following information: (1) The serial number; (2) The name, principal business address, and location of the distilled spirits plant if different from the applicant's business address; (3) The operations

§ 101-26.506-4 Acceptance and processing of requests. Agency requests for interior planning and design service will be reviewed and if considered feasible, will be accepted. Upon acceptance of a request by GSA, a proposal will be furnished the requesting activity for review and approval within 30

§ 101-26.507-2 Procurement time schedule. Requisitions for security equipment will be consolidated by GSA on January 31, April 30, July 31, and October 31 of each year. The consolidated requisitions will be used in executing definite quantity contracts. To ensure inclusion in the invitation for

(ii) Amended returns that show a decrease in tax liability. (iii) Amended returns and other documents as notice. (iv) Joint return after filing separate return. (3) Separate application. (4) Duration of suspension period. (5) Certain notices provided on or after November 26, 2007. (i) Eighteen-month period has closed. (ii) All other cases. (6) Examples. (7) Notice of liability and the basis for the liability. (i) In general

the divorce from, or death of a former President; and "(2) should the death of a President occur while in office or within one year after leaving office, the spouse shall receive protection for one year from the time of such death: Provided, That the Secretary of the Treasury shall have the authority to direct the Secret Service to provide temporary protection for any of these

The UIC program for Class I, II, III, IV, and V wells in the State of Maryland, except those wells on Indian lands, is the program administered by the Maryland Department of the Environment approved by EPA pursuant to section 1422 of the SDWA. Notice of this approval was published in the FR on April 19, 1984 (49 FR 15553); the effective date of this program is June 4, 1984. This program consists of the following elements, as submitted to EPA in the State's program

On the exportation of beer, brewed or produced in the United States, the brewer thereof shall be allowed a drawback equal in amount to the tax paid on such beer if there is such proof of exportation as the Secretary may by regulations require. For the purpose of this section, exportation shall include delivery for use as supplies on the vessels and aircraft described in

(a) General ruleThe Secretary shall establish a program requiring the payment of user fees for— (1) requests to the Internal Revenue Service for ruling letters, opinion letters, and determination letters, and (2) other similar requests. (b) Program criteria (1) In general

Double withholding not required. If tax is required to be withheld with respect to a transfer of property in accordance with the rules of this section, then no additional tax is required to be withheld by the transferee of the property with respect to that transfer pursuant to the general rules of section 1445(a) and §1.1445-1. For rules coordinating the withholding under section 1441

(A) Joint return or surviving spouseIn the case of a joint return or a surviving spouse (as defined in section 2(a)), paragraph (1) shall be applied by substituting "$150,000" for "$75,000" and "$10,000" for "$5,000". (B) Head of householdIn the case of a head of household (as defined in

A former spouse portion of an employee annuity stops accruing at the earliest of— (a) The date on which the terms of the court order require termination; (b) (1) The last day of the first month before OPM receives a court order invalidating, vacating, or setting aside the court order submitted by the former spouse if OPM receives the latest court order no later than 20

This section lists the captions contained in §§1.441-1 through 1.441-4 as follows: §1.441-1   Period for computation of taxable income. (a

This section lists the major headings for §§1.881-1 through 1.881-4. §1.881-1   Manner of Taxing Foreign Corporations (a) Classes of foreign

1984—Subsec. (c). Pub. L. 98–369 struck out "stamping," before "marking" in heading and text. 1979—Subsec. (a). Pub. L. 96–39 struck out ", in addition to those specified in section 5202(f)," after "spirits for such purposes". 1976—Subsecs. (a) to (c). Pub. L. 94–455 struck out "or his delegate" after "Secretary

qualified investments in foreign base company shipping operations for a taxable year in the manner provided in such provisions, a United States shareholder of such controlled foreign corporation may elect, under the provisions of section 955(b)(3) and this section, to determine such increase in accordance with the provisions of §1.954-7(b) and to determine such decrease by ascertaining the amount by which

and is not required to deposit under either the monthly or semi-weekly rules set forth in paragraphs (c)(1) and (c)(2) of this section during that taxable year. An employer who files Form 944 whose actual employment tax liability exceeds the eligibility threshold, as set forth in §§31.6011(a)-1(a)(5) and 31.6011(a)-4(a)(4), will not qualify for this exception and should follow the deposit

(a) Adoption of election. The adoption of, or the election to use, a functional currency shall be treated as a method of accounting. The functional currency shall be used for the year of adoption (or election) and for all subsequent taxable years unless permission to change is granted, or considered to be granted under §1.985-2 or

window transactions). See §31.6051-4 for the requirement to furnish a statement to the payee if tax is withheld under section 3406. (2) Special rule for tax-exempt interest. When an issuer is required to make an information return under