(a) General rule. The rules of §31.6302-1 shall apply to determine the time and manner of making deposits of amounts withheld under the backup withholding requirements of section 3406. (b) Treatment of backup withholding amounts separately. A taxpayer that

(a) In general. Except as indicated in paragraph (b) of this section, §§301.7701(b)-1 through 301.7701(b)-7 apply to taxable years beginning after December 31, 1984. For the rules applicable to earlier taxable years, see

(b) For the purposes of this section, a taxpayer includes a controlled group of corporations, as defined in 26 U.S.C. 1563, and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that the words “at least 80 percent” shall be replaced by the words “more than 50 percent” in each place it appears in subsection (a) of

section 25(g) to file a report with the Secretary who fails to file the report with respect to any mortgage credit certificate at the time and in the manner required by the Secretary shall pay a penalty of $200 for such failure unless it is shown that such failure is due to reasonable cause and not to willful neglect. In the case of any report required under the second sentence of

In the case of any position which is critical to the functionality of the information technology operations of the Internal Revenue Service— (1) section 9503 of title 5, United States Code, shall be applied— (A) by substituting "during the period beginning on the date of the enactment of

(a) In generalA group health plan which is a multiemployer plan (as defined in section 414(f)) or which is a multiple employer welfare arrangement may not deny an employer continued access to the same or different coverage under such plan, other than— (1) for nonpayment of contributions;

(a) Personal liability (1) Taxable distributionsIn the case of a taxable distribution, the tax imposed by section 2601 shall be paid by the transferee. (2) Taxable terminationIn the case of a taxable termination or a direct skip from a

(a) RequirementsBefore any permit required by section 5271(a) is granted, the Secretary may require a bond, in such form and amount as he may prescribe, to insure compliance with the terms of the permit and the provisions of this chapter. (b) ExceptionsNo bond shall be required in the

. 98–369 struck out "(other than a declaration of estimated tax required under section 6015)" after "make any return". 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing. 1968—Subsec. (b)(1). Pub. L. 90–364 struck out reference to

policyholder's share of the increase for the taxable year in policy cash values (within the meaning of section 805(a)(4)(F)) of life insurance policies and annuity and endowment contracts to which section 264(f) applies, such excess shall be included in gross income under

premiums; and (ii) The sum of the specified premiums not paid through advance credit payments, as described in paragraph (a)(3) of this section, and the additional tax (if any) imposed under section 36B(f)(2)(A) and §1.36B-4(a)(1) with respect to the specified premiums after application of the limitation on additional tax in section 36B(f)(2)(B) and

the following deductions: (1) The deductions allowed in the case of estates of decedents who were citizens or residents of the United States under sections 2053 and 2054 (see §§20.2053-1 through 20.2053-9 and §20.2054-1) for expenses, indebtedness and taxes, and

deferred basis. Upon lapse of the existing bond coverage, or upon the date a new bond is required under §19.168(b), the person must pay the tax at the time of withdrawal, except in the case of distilled spirits withdrawn free of tax or withdrawn without payment of tax under 26 U.S.C. 5214 or withdrawn exempt

to the United States free of tax for the purposes authorized in 26 U.S.C. 5214(a) (2) and (3); (2) Denatured spirits manufactured in the Virgin Islands for shipment to the United States free of tax, and (3) Products manufactured in the Virgin Islands with denatured spirits, for shipment to the United States free of tax, conform in all

QBUs subject to section 987 but to which §§1.987-1 through 1.987-11 generally do not apply. Paragraph (b) of this section describes the extent to which section 987 gain or loss is recognized under §1.987-5 or similar principles in the taxable year of a deferral event (as defined in paragraph (b)(2) of

the manner and subject to the conditions stated in the Procedure and Administration Regulations (Part 301 of this chapter) under section 6402, or may claim credit for the overpayment as provided in paragraph (b) of this section. With respect to the payment of withholding tax under section 1446, this section shall only apply to a publicly traded partnership described in §1.1446-4. See

(a) Tax on organizationIf an organization to which this section applies is not described in section 501(c)(3) for any taxable year by reason of making lobbying expenditures, there is hereby imposed a tax on the lobbying expenditures of such organization for such taxable year equal to 5 percent of the amount of such expenditures. The

The application for registration required by section 5171(c) shall, in such manner and form as the Secretary may by regulations prescribe, identify the applicant and persons interested in the business (or businesses) covered by the application, show the nature, location and extent of the premises, show the specific type or types of operations to be

plant in the manufacture of any article. Editorial Notes Prior Provisions A prior section 5241, act