warehouse, or used in certain research, development, or testing, as provided by law. (b) Cross referenceFor provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).

section 901 (relating to foreign tax credit). For purposes of the preceding sentence (and for purposes of applying section 906 with respect to a foreign corporation subject to tax under this subchapter), the term "taxable income" as used in section 904 means— (1) in the case

(d) Special rules for overpaymentsThe rules of section 7508(b) shall apply for purposes of this section. (e) Mandatory 120-day extension (1) In generalIn the case of any qualified taxpayer, the period— (A) beginning on the

(B) the rate of tax which would be imposed on the wine under section 5041(b) but for its removal to bonded premises. (2) Flavors contentOn each proof gallon of the flavors content of distilled spirits, there shall be allowed a credit against the tax imposed by

Every person, before commencing business as a manufacturer or importer of tobacco products or processed tobacco or as an export warehouse proprietor, and at such other time as the Secretary shall by regulation prescribe, shall make application for the permit provided for in section 5713. The application shall be in such form as the Secretary shall

performance under its expiring Educational Opportunity Centers project; (2) Uses the approved project objectives for the applicant's expiring Educational Opportunity Centers grant and the information the applicant submitted in its annual performance reports (APRs) to determine the number of PE points; and (3) May adjust a calculated PE score or decide not to award PE points if other information such as audit reports, site visit

. Do not slaughter cattle within 45 days of latest treatment. This product is not approved for use in female dairy cattle 20 months of age or older, including dry dairy cows. Use in these cattle may cause drug residues in milk and/or in calves born to these cows. A withdrawal period has not been established for this product in preruminating calves. Do not use in calves to be processed for veal. [69 FR 48392, Aug. 10, 2004, as amended at 70 FR 43046

(a) Regular interest—(1) Designation as a regular interest. For purposes of section 860G(a)(1), a REMIC designates an interest as a regular interest by providing to the Internal Revenue Service the information specified in §1.860D-1(d)(2)(ii) in the time and manner specified in

. ACTION: Final rule. SUMMARY: The Federal Energy Regulatory Commission (Commission) is revising its regulations to incorporate by reference, with certain enumerated exceptions, the latest version (Version 003.2) of the Standards for Business Practices and Communication Protocols for Public Utilities adopted by the

The manufacturer who removes tobacco products, or cigarette papers or tubes under this part shall be liable for the taxes imposed thereon by 26 U.S.C. 5701, until such tobacco products, or cigarette papers or tubes are received by the Federal agency. Any person who possesses tobacco products, or cigarette papers or tubes in violation of