of distiller after having given notice of suspension, see sections 5601(a)(14) and 5615(3). Editorial Notes Prior Provisions

States; and the Secretary may swear out warrants before United States magistrate judges or other officers or courts authorized to issue warrants for the apprehension of such offenders, and may, subject to the control of such United States Attorney, conduct the prosecution at the committing trial for the purpose of having the offenders held for the action of a grand jury. Section 3041 of title 18 of the

life such insurance is provided, but only to the extent that the cost of such insurance is includible in the employee's gross income under section 79(a). For purposes of this section, the extent to which the cost of group-term life insurance is includible in the employee's gross income under section 79(a) shall

Prior Provisions A prior section 5811, acts Aug. 16, 1954, ch. 736, 68A Stat. 722; Sept. 2, 1958,

not exceed $750,000. (3) Inflation adjustmentIn the case of estates of decedents dying in a calendar year after 1998, the $750,000 amount contained in paragraph (2) shall be increased by an amount equal to— (A) $750,000, multiplied by (B) the cost-of-living adjustment determined under

corporation, as defined in, or established pursuant to, the Alaska Native Claims Settlement Act (43 U.S.C. 1601 et seq.). (2) DependentThe term "dependent" has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and

adjustment for policyholder dividendsFor purposes of this subsection, the term "1984 fresh-start adjustment for policyholder dividends" means the amounts held as of December 31, 1983, by the taxpayer as reserves for dividends to policyholders under section 811(b) (as in effect on the day before the date of the enactment of the Tax Reform Act of 1984) other than for dividends which accrued before

You may submit comments, identified by RIN 3064-AF54, by any of the following methods: Federal eRulemaking Portal: http://www.regulations.gov. Follow the instructions for submitting comments in the portal. Agency Website: https://www.fdic.gov/​regulations/​laws/​federal/​index.html. Follow the instructions for submitting comments on the

and to generate electricity by using steam from the power generation process to reform the natural gas to produce the hydrogen that the Solid Oxide Fuel Cell systems use to generate electricity. 6. We seek comments on these proposed reforms 30 days from the date of publication of the NOPR in the Federal Register. II. Background

(a) Scope. This section provides rules for determining the tested income or tested loss of a controlled foreign corporation for purposes of determining a United States shareholder's net CFC tested income under §1.951A-1(c)(2). Paragraph (b) of this section provides definitions related to tested income and tested loss. Paragraph

surviving spouse is a resident of the United States) unless— (1) The property passes from the decedent to (or pursuant to)— (i) A qualified domestic trust (QDOT) described in section 2056A and §20.2056A-2; (ii) A trust that, although not meeting all of the requirements for a QDOT, is reformed

operator is not liable for tax under this paragraph (c)(2) if, at the time of the removal, the terminal operator— (A) Is a taxable fuel registrant; (B) Has an unexpired notification certificate (as described in §48.4081-5) from the position holder; and (C) Has no reason to believe that

(a) In general. Even though a notice of a lien imposed by section 6321 is filed in accordance with §301.6323(f)-1, the lien is not valid with respect to a security interest which comes into existence, after tax lien filing, by reason of disbursements made before the 46th day after the date of tax lien filing, or if

Applicant. Any person who has filed an initial application for a permit under the Federal Alcohol Administration Act or the Internal Revenue Code (26 U.S.C.). Application. Any application for a permit under the Federal Alcohol Administration Act or the Internal Revenue Code (26 U.S.C.) for operations not covered by an existing permit.

modification primarily designed to reduce consumption of electricity or natural gas or to improve the management of energy demand with respect to a dwelling unit. (2) Other definitionsFor purposes of this subsection— (A) Dwelling unitThe term "dwelling unit" has the meaning given such term by section 280A(f

(a) In generalFor purposes of sections 3121(a)(1) and 3306(b)(1), remuneration paid to a motion picture project worker by a motion picture project employer during a calendar year shall be treated as remuneration paid with respect to employment of such worker by such employer during the calendar year. The identity of such employer for

(a) In generalFor purposes of section 38, the amount of the distilled spirits credit for any taxable year is the amount equal to the product of— (1) in the case of— (A) any eligible wholesaler, the number of cases of bottled distilled spirits—

(C) in the case of— (i) a plan established or maintained by 2 or more employers or jointly by 1 or more employers and 1 or more employee organizations, (ii) a multiple employer welfare arrangement, or (iii) a voluntary employees' beneficiary association described in section 501(c)(9

(a) In general—(1) Information required. An issuer of a specified security (within the meaning of §1.6045-1(a)(14)) that takes an organizational action that affects the basis of the security must file an issuer return setting forth the following information and any other information

) In generalA corporation or partnership meets the gross receipts test of this subsection for any taxable year if the average annual gross receipts of such entity for the 3-taxable-year period ending with the taxable year which precedes such taxable year does not exceed $25,000,000. (2) Aggregation rulesAll persons treated as a single employer under subsection (a) or (b) of

(a) In general. Except as otherwise provided in §1.988-5 and this section, the source of exchange gain or loss shall be determined by reference to the residence of the taxpayer. This rule applies even if the taxpayer has made an election under

(a) Requirement—(1) In general: after 1983 and before April 1, 1991. In the case of a calendar month which begins after December 31, 1983, and before April 1, 1991, if, at a time prescribed under §31.6302(c)-1(a)(1) (i) or (v) for the deposit of undeposited taxes, the aggregate

. In case of an election made by the executor under this section, then— (1) for purposes of the charitable deduction under section 2055 or 2106(a)(2), any bequest, legacy, devise, or transfer enumerated therein, and (2) for the purpose of the marital deduction under

payment with documentation upon which it is permitted to rely to treat the payment as exempt from withholding under paragraph (a)(4) of this section or the payment is made under a grandfathered obligation that is described in paragraph (b) of this section or constitutes gross proceeds from the disposition of such an obligation. A withholding agent that is making a payment must determine who the payee is under

(a) Time to be disregardedIn the case of an individual serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive order as a "combat zone" for purposes of section 112, or when deployed outside the United States away from the

(a) Income in respect of a decedent. For purposes of §§1.642(c)-1 and 1.642(c)-2, an amount received by an estate or trust which is includible in its gross income under section 691(a)(1) as income in respect of a decedent shall be included in the gross income of the estate or trust. (b