Such notice shall be sufficient if, on or before such third day, such notice is served in the manner provided in section 7603 (relating to service of summons) upon the person entitled to notice, or is mailed by certified or registered mail to the last known address of such person, or, in the absence of a last known address, is left with the person summoned. If such notice is mailed, it shall be

This section sets forth the following question and answer that provides definitions of terms used in the provisions of §§1.408A-1 through 1.408A-7 and this section: Q-1. Are there any special definitions that govern in applying the provisions of

(a) General rule. Section 373(c) of the Revenue Act of 1978 (92 Stat. 2865) allows certain taxpayers, who in prior years have accounted for discount coupons under a method of accounting reasonably similar to the method described in §1.451-4, to elect to treat that method of accounting as a proper one for those prior years. There

This section lists the paragraphs contained in §§1.468A-1 through 1.468A-9. §1.468A-1   Nuclear decommissioning costs; general rules. (a

applies as if the section 965(a) inclusion, translated (if necessary) into the functional currency of the deferred foreign income corporation using the spot rate on December 31, 2017, were a dividend paid by the deferred foreign income corporation. For purposes of computing the amount of foreign income taxes deemed paid under section 960(a)(1), §§1.965-2(b), 1.965-5, sections 902 and 960, the

section 6223 and §301.6223-1)— (1) Notice of any administrative proceeding initiated at the partnership level with respect to an adjustment of any partnership-related item (as defined in §301.6241-1(a)(6)(ii)) for any partnership taxable year under subchapter C of

(a) In generalIn the case of any foreign controlled United States shareholder of a foreign controlled foreign corporation— (1) this subpart (other than sections 951A, 951(b), and 957) shall be applied with respect to such shareholder (separately from, and in addition to, the application of this

(a) Allowance of deductionIn the case of a small business refiner (as defined in section 45H(c)(1)) which elects the application of this section, there shall be allowed as a deduction an amount equal to 75 percent of qualified costs (as defined in

provided by the Federal government to Indian tribes or members of such a tribe. (c) DefinitionsFor purposes of this section— (1) Indian tribeThe term "Indian tribe" has the meaning given such term by section 45A(c)(6). (2) Tribal organizationThe term

(a) General ruleIf a corporation redeems its stock (within the meaning of section 317(b)), and if paragraph (1), (2), (3), (4), or (5) of subsection (b) applies, such redemption shall be treated as a distribution in part or full payment in exchange for the stock. (b) Redemptions treated as

(a) Puerto Rico (1) Rate of taxExcept as provided in section 5314, articles of merchandise of Puerto Rican manufacture coming into the United States and withdrawn for consumption or sale shall be subject to a tax equal to the internal revenue tax imposed in the United States upon the

Alcohol dealer registration forms are “information returns” as that term is used in 26 U.S.C. 6103 and, as such, are not subject to disclosure except as provided in that law. (26 U.S.C. 6103)