(a) Actual notice or knowledge. For purposes of 26 U.S.C. 6321 through 6327, an organization is deemed, in any transaction, to have actual notice or knowledge of any fact from the time the fact is brought to the attention of the individual conducting the transaction, and in any event from the time the fact would have been brought to

(a) Imposition of penaltyIf there is a failure to meet the requirement of section 6113 with respect to a fundraising solicitation by (or on behalf of) an organization to which section 6113 applies, such organization shall pay a penalty of

(a) Imposition of penalty (1) TamperingIf any person tampers with a mechanical dye injection system used to indelibly dye fuel for purposes of section 4082, such person shall pay a penalty in addition to the tax (if any). (2) Failure to maintain

(a) In generalExcept in the case of a failure described in subsection (b) or (c), any person required to notify a group health plan under section 9501(a)(2)(B) of the American Rescue Plan Act of 2021 who fails to make such a notification at such time and in such manner as the Secretary of Labor may require shall pay a penalty of $250

) DefinitionsFor purposes of subsection (a)— (1) Qualified revocable trustThe term "qualified revocable trust" means any trust (or portion thereof) which was treated under section 676 as owned by the decedent of the estate referred to in subsection (a) by reason of a power in the grantor (determined without regard to

granted to a judicial council under such chapter. (b) Judicial councilThe provisions of sections 354(b) through 360 of title 28, United States Code, regarding referral or certification to, and petition for review in the Judicial Conference of the United States, and action thereon, shall apply to the exercise by the Tax Court of the powers of a judicial

(2) to the extent that any provision of this subchapter conflicts with a provision of such part A with respect to group health plans, or health insurance issuers providing health insurance coverage in connection with group health plans, the provisions of such part A shall apply. (b) ExceptionNotwithstanding subsection (a), the provisions of

of paragraphs (1), (2), (3), and (4) of section 4262(b), or (2) under regulations prescribed by the Secretary, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported. (c) Excess baggage of passengersFor

extra sweet kosher wine and similarly heavily sweetened wines. (b) Cellar treatmentSpecially sweetened natural wines may be blended with each other, or with natural wine or heavy bodied blending wine in the further production of specially sweetened natural wine only, if the wines so blended are made from the same kind of fruit. Wines produced under this section may be cellar treated under the provisions of

valid consent for each insured employee (or, if all such consents are not obtained, the number of insured employees for whom such consent was not obtained). (b) Recordkeeping requirementEach applicable policyholder owning 1 or more employer-owned life insurance contracts during any year shall keep such records as may be necessary for purposes of determining whether the requirements of this section and

(a) Business with United StatesAny person required to pay special (occupational) tax under section 5801 shall be relieved from payment of that tax if he establishes to the satisfaction of the Secretary that his business is conducted exclusively with, or on behalf of, the United States or any department, independent establishment, or

(a) Determination of amountFor purposes of section 38, the amount of the work opportunity credit determined under this section for the taxable year shall be equal to 40 percent of the qualified first-year wages for such year. (b) Qualified wages definedFor purposes of this subpart—

), 301.6109-4(c). FOR FURTHER INFORMATION CONTACT: Concerning these regulations, Eliezer Mishory, (202) 317-6844 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background: This document contains amendments to the Income Tax Regulations (26 CFR part 1), the Employment Taxes and

recognizing gain on section 367(a) property, not willful relief provisions, an anti-abuse rule, and special rules that take into account income inclusions under §1.367(b)-4 and gain recognition under §1.367(a)-6. Paragraph (f) of this section provides definitions, and paragraph (g) of this

(B) Self-employed individualsThe deduction allowed under subsection (a) for contributions as an eligible individual described in subclause (II) of subsection (c)(1)(A)(iii) shall not exceed such individual's earned income (as defined in section 401(c)(1)) derived by the taxpayer from the trade or business with respect to which the high deductible health plan is established

organization taxable income of every political organization. Such tax shall be computed by multiplying the political organization taxable income by the highest rate of tax specified in section 11(b). (c) Political organization taxable income defined (1) Taxable income definedFor purposes of this section, the

treated as a domestic corporation for purposes of applying the rules of §1.672(f)-1. (b) Gratuitous transfers to United States persons—(1) Transfer from trust to which corporation made a gratuitous transfer. If a trust (or portion of a trust) to which a controlled foreign corporation

(a) In general. Requesting spouses may petition the Tax Court to review the denial of relief under §1.6015-1. (b) Time period for petitioning the Tax Court. Pursuant to section 6015(e), the requesting spouse may petition the Tax Court to review a denial of

§48.4072-1 of the regulations. (b) Rates and computation of tax—(1) Rates of tax before January 1, 1984—(i) Tires: (A) Of the type used on highway vehicles: (1

(a) Standard wineFor purposes of this subchapter the term "standard wine" means natural wine, specially sweetened natural wine, special natural wine, and standard agricultural wine, produced in accordance with the provisions of sections 5381, 5385, 5386, and 5387, respectively. (b) Heavy bodied

Editorial Notes Prior Provisions A prior section 5732, acts

, see section 3 of Pub. L. 111–3, set out as an Effective Date note under section 1396 of Title 42, The Public Health and Welfare.

expiration of the term of his office and not later than 6 months preceding such date, he advised the President in writing that he was willing to accept reappointment to the Tax Court. (4) Any judge who becomes permanently disabled from performing his duties shall retire. Section 8335(a) of title 5 of the United States Code (relating to

This section lists the captioned paragraphs contained in §§1.142-1 through 1.142-3. §1.142-1   Exempt facility bonds. (a) Overview. (b) Scope

(a) In generalSubject to the modifications provided by subsection (b), section 7433 shall apply to the acts and omissions of any person performing services under a qualified tax collection contract (as defined in section 6306(b)) to the

Prior Provisions A prior section 7464 was renumbered section 7465 of this title. Statutory Notes and Related Subsidiaries

material, or requesting adjustments in billings from or directed by GSA unless exempted therefrom, in which case the provisions of this § 101-26.801 apply. {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26

denominator of the base erosion percentage computation. A transaction (or component of a transaction or series of transactions), plan or arrangement that has a principal purpose of increasing the deductions taken into account for purposes of §1.59A-2(e)(3)(i)(B) (the denominator of the base erosion percentage computation) is disregarded for purposes of

(a) General ruleIn the case of any individual who dies while in active service as a member of the Armed Forces of the United States, if such death occurred while serving in a combat zone (as determined under section 112) or as a result of wounds, disease, or injury incurred while so serving— (1) any

This section lists the major captions in §§1.475(a)-3, 1.475(a)-4, 1.475(b)-1, 1.475(b)-2, 1.475(c)-1, 1.475(c)-2, 1.475(d)-1 and 1.475(g)-1. §§1.475(a)-1—1.475(a)-2 [Reserved]