The additional tax imposed by 26 U.S.C. 5001(a)(8), on imported spirits withdrawn from customs custody without payment of tax and later withdrawn from bonded premises for beverage purposes, and the related provisions of §19.257, are not applicable to Puerto Rican

When there is a change in the name of the individual, firm, corporation, or other entity holding the permit, the proprietor must file an application to amend the permit on form TTB F 5110.74, Application and Permit for an Alcohol Fuel Producer Under 26 U.S.C. 5181, or file a letterhead application to amend the permit within 30 days of the change. The proprietor is not

The appropriate TTB officer may require that operations on wine premises be supervised by any number of appropriate TTB officers necessary for the protection of the revenue or for the enforcement of 26 U.S.C. chapter 51 and applicable regulations. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended, 1395, as

All beer, brewed or produced, and removed for consumption or sale, is subject to the tax prescribed by 26 U.S.C. 5051, for every barrel containing not more than 31 gallons, and at a like rate for any other quantity or for the fractional parts of a barrel as authorized in

Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by a civil action pursuant to 26 U.S.C. 7405, shall bear interest at the underpayment rate referred to in

(a) Penalties are provided in 26 U.S.C. 7206 for making any false or fraudulent statement under the penalties of perjury in support of any claim. (b) Penalties are provided in 26 U.S.C. 7207 for filing any false or fraudulent document under this

Persons who violate the provisions of 42 U.S.C. 3544 or 26 U.S.C. 6103(l)(7) with respect to the use and disclosure of income information may be subject to civil or criminal penalties under

(1) For period of limitation in respect of civil actions for fines, penalties, and forfeitures, see section 2462 of Title 28 of the United States Code. (2) For extensions of time by reason of armed service in a combat zone, see section

For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401. Editorial Notes

The rules of §§1.5000C-1 through 1.5000C-4 are illustrated by the following examples. For purposes of the examples: All contracts are executed with acquiring agencies on or after January 2, 2011, and are for the provision of either goods or services; none of the exemptions described in

required in §31.3406(d)-1 and §31.3406(d)-5); (ii) The payee is not subject to withholding due to notified payee underreporting (as required in

the aggregate unadjusted bases of the property of such entity is attributable to collectibles (as defined in section 408(m)(2)) other than collectibles that are held primarily for sale to customers in the ordinary course of such business, and (8) less than 5 percent of the average of the aggregate unadjusted bases of the property of such entity is attributable to

collected, or not accounted for and paid over. No penalty shall be imposed under section 6653 or part II of subchapter A of chapter 68 for any offense to which this section is applicable. (b) Preliminary notice requirement (1) In generalNo penalty shall be imposed under subsection (a) unless the Secretary

(a) General ruleFor purposes of section 38, in the case of an eligible employer, the small employer pension plan startup cost credit determined under this section for any taxable year is an amount equal to 50 percent of the qualified startup costs paid or incurred by the taxpayer during the taxable year.

or business engaged in by such corporation, to the extent of the tenant-stockholder's proportionate share of interest described in section 216(a)(2). Terms used in the preceding sentence shall have the same meanings as when used in section 216. (h) Returns relating to

, see §1.167(a)-8, §1.168(i)-1, or §1.168(i)-8, as applicable. For provisions respecting the obsolescence of depreciable property for which depreciation is determined under section

The following table of contents is provided to facilitate the use of §§1.1366-1 through 1.1366-5: §1.1366-1   Shareholder's share of items of an S

(a) In general. Under section 6075(b)(2), an automatic six-month extension of time granted to a donor to file the donor's return of income under §1.6081-4 of this chapter shall be deemed also to be a six-month extension of time granted to file a return on Form 709, “United States Gift (and Generation-Skipping Transfer) Tax Return

expenditures incurred on behalf of the organization and for direct lobbying, whether or not incurred by an employee; (5) The allocable portion of administrative, overhead, and other general expenditures attributable to direct lobbying; (6) Expenditures for publications or for communications with members to the extent the expenditures are treated as expenditures for direct lobbying under

(a) Additional tax to be withheld—(1) Nominee or representative. The recipient in France of any dividend, paid on or after January 1, 1957, from which United States tax at the reduced rate of 15 percent has been withheld at source pursuant to §514.2(c)(1), who is a nominee or representative

(a) Distilled spirits entered in warehouse under section 5066(a), Internal Revenue Code—(1) General rule. Except as otherwise provided in this section, distilled spirits entered into Customs bonded warehouse in accordance with section 5066(a), Internal Revenue Code, as amended (26 U.S.C. 5066(a)

(a) Eligibility. A brewer who, under the provisions of §25.152, is eligible to pay the reduced rate of tax on beer prescribed by 26 U.S.C. 5051 (a)(2), but who did not pay tax at the reduced rate by return, Form 5000.24, during the

(a) In general. The interest rate established under 26 U.S.C. 6621(a)(2) shall be: (1) On amounts outstanding before July 1, 1975, 6 percent per annum. (2) On amounts outstanding:

Income derived by a foreign central bank of issue from obligations of the United States or of any agency or instrumentality thereof (including beneficial interests, participations, and other instruments issued under section 302(c) of the Federal National Mortgage Association Charter Act (