The appropriate TTB officer is authorized to allow claims for remission, abatement, credit, and refund of tax, filed under the provisions of this part. (26 U.S.C. 5008)

When packages are to be individually gauged for withdrawal from bonded premises, the actual tare must be determined in accordance with part 30 of this chapter. (26 U.S.C. 5204)

When spirits are mingled, the age of the spirits for the entire lot will be the age of the youngest spirits contained in the lot. (26 U.S.C. 5201)

A report for each calendar month shall be made on or before the 20th day of the next succeeding month. (72 Stat. 1422; 26 U.S.C. 5722)

English language. [CGD 90–020, 59 FR 36323, July 15, 1994, as amended by CGD 95–033, 60 FR 28329, May 31, 1995] {"origins":[{"level":"part","identifier":"26","label_level

pays the transportation charges. (b) Reporting discrepancies or deficiencies in material or shipments and processing requests for or documenting adjustments in billings from or directed by GSA activities shall be in accordance with the provisions of subpart 101-26.8. [41 FR 56320, Dec. 28, 1976]

with § 101-39.205 prior to using these established mandatory use contracts. For further information on existing contracts, including vehicles covered, rates, and terms and conditions of the contract(s), contact General Services Administration (FCA), Washington, DC 20406. [

purpose. (b) When an agency determines that items available from GSA stock will not serve the required functional end-use purpose of the item proposed to be procured, a request to waive the requirement to use this source shall be submitted to GSA for consideration in accordance with the provisions of § 101-26.100-2. [

date of death. If there is doubt as to whether the gross estate exceeds $60,000, $30,000, or $2,000, as the case may be, the notice shall be filed as a matter of precaution in order to avoid the possibility of penalties attaching. (5) The primary purpose of the preliminary notice is to advise the Internal Revenue Service of the existence of taxable estates, and filing shall not be delayed beyond the period provided for in

A proprietor may not use any liquor bottle that the appropriate TTB officer finds is misleading within the meaning of §5.46 of this chapter. Misleading liquor bottles do not constitute approved containers for the purposes of this part, and a proprietor may not use them for packaging distilled spirits for domestic purposes.

A brewer may remove sour or damaged beer, or beer which the brewer has deliberately rendered unfit for beverage use, from the brewery without payment of tax for use in manufacturing. Unfit beer may be removed under this section for use as distilling material at alcohol fuel plants qualified under subpart Y of part 19 of this chapter. (Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (

A retail liquor dealer shall not mix cocktails, or compound any alcoholic liquors in advance of sale, except for the purpose of filling, for immediate consumption on the premises, orders received, or expected to be immediately received, at the bar. See §31.204 for additional mixed cocktail rules. (

An applicant or proprietor of a distilled spirits plant must execute and submit to the appropriate TTB officer form TTB F 5000.8, Power of Attorney, for each person authorized to sign or to act on behalf of the applicant or proprietor unless the authority has been granted in the application for registration. (26 U.S.C. 5172

The brewer shall accurately and reliably measure the quantity of beer transferred from the brewery cellars for bottling and for racking. The brewer may use a measuring device, such as a meter or gauge glass, or any other suitable method. (Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5552))

The brewer shall execute and file a Form 1534 (5000.8) for each person authorized to sign or act on behalf of the brewer. The Form 1534 (5000.8) is not required for persons whose authority is furnished in the Brewer's Notice, Form 5130.10. (Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401))

§ 1908.9 Monitoring and evaluation. (a) Assistant Secretary responsibility. A State's performance under a Cooperative Agreement will be regularly monitored and evaluated by the Assistant Secretary as part of a systematic Federal plan for this activity. The Assistant Secretary may require

If a recipient operating a program or activity provides special benefits to the elderly or to children, such use of age distinctions shall be presumed to be necessary to the normal operation of the program or activity, notwithstanding the provision of §1252.10. [50 FR 13311, Apr. 4, 1985, as amended at 68 FR 51352, Aug. 26, 2003]

(a) All aqueous-based drug products for oral inhalation must be manufactured to be sterile. (b) Manufacturers must also comply with the requirements in §211.113(b) of this chapter. [65 FR 34089, May 26, 2000]

Subject to the provisions of §§301.6316-3 to 301.6316-5, inclusive, that portion of the income tax which is attributable to amounts received by a citizen of the United States in nonconvertible foreign currency may be paid in such currency— (a) For any taxable year beginning on or after January 1, 1955, and before January 1, 1964, if

“Whereas the purpose of this extension is to bind the obligors for the purpose of the tax imposed by 26 U.S.C. 7652(b), on tobacco products and cigarette papers and tubes exported from the Virgin Islands and removed from customs custody in the United States without payment of internal revenue tax, for delivery to the principal on said bond.” “Now, therefore, the

)(1) and (2). (2) Scope. An interrogatory may relate to any matter that may be inquired into under Rule 26(b). An interrogatory is not objectionable merely because it asks for an opinion or contention that relates to fact or the application of law to fact, but the court may order that the interrogatory need not be answered until designated discovery is

(a) Effective/applicability date. The rules of §§1.501(r)-1 through 1.501(r)-6 apply to taxable years beginning after December 29, 2015. (b) Reasonable interpretation for taxable years beginning on or before December 29, 2015. For taxable years beginning

name of the bottler; (5) The effective tax rate (if other than the rate prescribed by 26 U.S.C. 5001); and (6) The kind, quantity, and proof (or alcohol percentage by volume) of the spirits. (c) Distilled spirits received by pipeline. For distilled spirits received

and the regulations thereunder on all taxable income, including gains or losses on regulated futures contracts subject to section 1256(a) and the regulations thereunder, using rates applicable to the taxpayer for the taxable year which includes June 23, 1981. Step (2). Compute tax under section 1301 and the regulations thereunder on all taxable income, including gains or losses on regulated futures contracts subject to section 1256(a) and

section 935 possession of which such individual is a citizen; and (C) With respect to an individual described in paragraph (a)(2)(iii) of this section, the section 935 possession from which such individual derives income. (iii) The rules of §1.937-1 will apply for determining whether an individual is a bona fide resident of a

The analytical methods used by the USDA laboratories to perform analyses for processed poultry products are found in the latest edition of the Official Methods of Analysis of AOAC INTERNATIONAL, Suite 500, 481 North Frederick Avenue, Gaithersburg, MD 20877-2417. [61 FR 51352, Oct. 2, 1996]

The latest edition of the catalogue, United States Military Academy, contains additional information regarding the Academy and requirements for admission. This publication may be obtained free of charge from the Registrar, United States Military Academy, West Point, NY 10996, or from the United States Army Military Personnel Center, HQDA (DAPC-OPP-PM), 200 Stovall Street, Alexandria, VA 22332.