substituted "273" for "271" in par. (3) and added par. (4). 1993—Subsec. (g)(3). Pub. L. 103–182, §684(a)(1), added par. (3). Subsec. (i). Pub. L. 103–182, §414(a)(1), inserted "the North American Free Trade Agreement or" before "the United States-Canada Free-Trade Agreement" in last sentence. 1988—Subsec. (i). Pub. L. 100–449 temporarily inserted at end "This subsection shall not confer jurisdiction over an

,” and forward one copy to the appropriate TTB officer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended (26 U.S.C. 5053, 5056)) [T.D. ATF-224, 51 FR 7699, Mar. 5, 1986, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]

(a) Returns for calendar years beginning after December 31, 1986. A return required by §55.6011-1 for any calendar year beginning after December 31, 1986, shall be filed on or before March 15 of the following calendar year. See

§ 2570.101 Procedures for review by the Secretary. (a) Upon receipt of the notice of appeal, the Secretary shall establish a briefing schedule which shall be served on all parties of record. Upon motion of one or more of the parties, the Secretary may, in his or her discretion, permit the submission of reply briefs.

§ 2570.121 Procedures for review by the Secretary. (a) Upon receipt of the notice of appeal, the Secretary shall establish a briefing schedule which shall be served on all parties of record. Upon motion of one or more of the parties, the Secretary may, in his or her discretion, permit the submission of reply briefs.

§ 2570.141 Procedures for review by the Secretary. (a) Upon receipt of the notice of appeal, the Secretary shall establish a briefing schedule which shall be served on all parties of record. Upon motion of one or more of the parties, the Secretary may, in his or her discretion, permit the submission of reply briefs.

Mellitus Assessment Form, MCSA-5870, an individual with diabetes mellitus treated with insulin for control must be medically examined and certified by a medical examiner as physically qualified in accordance with §391.43 and as free of complications from diabetes mellitus that might impair his or her ability to operate a commercial motor vehicle safely. (1) The medical

The fact that an annuity or other payment is not includible in a decedent's gross estate under section 2039(a) and (b) does not mean that it is not includible under some other section of part III of subchapter A of chapter 11. However, see section 2039(c) and (d) and §20.2039-2 for rules relating to the exclusion from a decedent's gross estate of annuities and

(a) Council staff positions must be filled solely on the basis of merit, fitness for duty, competence, and qualifications. Employment actions must be free from discrimination based on race, religion, color, national origin, sex, age, disability, reprisal, sexual orientation, status as a parent, or on any additional bases protected by applicable Federal, state, or local law. (b) The annual pay rates for Council staff positions shall be

§19.250. Any proprietor who does not elect one of these options must establish an effective tax rate for each batch of distilled spirits product on which a claim for tax credit for alcohol derived from eligible wine or eligible flavor will be made. The proprietor must compute the effective tax rates for these products in accordance with the instructions in

Taxes imposed by two foreign countries with respect to the same property. It is stated as a general rule in paragraph (a)(2) of §20.2014-1 that if credits against the Federal estate tax are allowable under section 2014, or under section 2014 and one or more death tax conventions, for death taxes paid to more than one country, the credits are combined and the aggregate

§1303.108 and providing a request number for further reference. (c) Granting requests. The Board shall have 20 business days from when a request is received to determine whether to grant or deny it. Once the Board determines whether it can grant a request entirely or in part, it shall notify the requestor in writing. The Board shall advise the requestor of any fees to be charged under

paragraph (c)(1)(ii) of this section, if not a full-time member of the news media, must establish that he or she is a person whose main professional activity or occupation is information dissemination, though it need not be his or her sole occupation. The formality of certification may be waived as a matter of OSC's administrative discretion. (4) OSC shall decide whether to grant a request for expedited processing and notify the requester of its decision within 10

respect to such interest by reason of this section is one-half of the value of such qualified joint interest. (2) Qualified joint interest definedFor purposes of paragraph (1), the term "qualified joint interest" means any interest in property held by the decedent and the decedent's spouse as— (A) tenants by the entirety, or (B) joint tenants with right of survivorship, but

currently. (In computing the amount of an accumulation distribution pursuant to the preceding sentence, there is taken into account amounts applied or distributed for the support of a dependent under circumstances specified in section 677(b) and section 678(c) out of corpus or out of other than income for the taxable year and amounts used to discharge or satisfy any person's legal obligation as that term is used in

operated according to the manufacturer's recommendations to the ultimate purchaser. (c) Idle modes less than one minute in length shall be run with automatic transmissions in “Drive” and the wheels braked; manual transmissions shall be in gear with the clutch disengaged, except for the first idle mode (see §§86.134, 86.136, and 86.137). The first idle mode and idle modes longer than one minute in length may be run with automatic transmissions in “Neutral;” manual

operating in the 9 GHz band or an AIS-SART, which must be stowed so that it is easily utilized (this device may be one of those required by §80.1095(b) for a survival craft); (4) A receiver capable of receiving international NAVTEX service broadcasts; (5) If the ship is engaged on voyages in any area of INMARSAT coverage in which an

return required by §54.6011-2 must be filed on or before the due date for filing the person's income tax return and must reflect the portion of the noncompliance period for each failure under section 4980B that falls during the person's taxable year. An extension to file the person's income tax return does not extend the date for filing Form 8928. (2)

bracket amount (in the case of taxable years beginning before January 1, 1977, the taxable income for the taxable year); (ii) $3,000 ($2,000 for taxable years beginning in 1977; $1,000 for taxable years beginning before January 1, 1977); or (iii) The sum of the excess of the net short-term capital loss over the net long-term capital gain, plus one-half of the excess of the net long-term capital loss over the net short-term

and use, together with the water of all lakes, rivers, and other sources of water supply upon the public lands and not navigable, shall remain and be held free for the appropriation and use of the public for irrigation, mining, and manufacturing purposes subject to existing rights. Said declaration shall describe particularly said one-half section of land if surveyed, and, if unsurveyed, shall describe the same as nearly as possible without a survey. At any time within the period of three years

for the filing of his or her spouse's return. (3) A requesting spouse qualifies for traditional relief from the Federal income tax liability resulting from the operation of community property law under §1.66-4(a). (4) A requesting spouse qualifies for equitable relief from the Federal income tax liability resulting from the operation

(a) Limitation on discretionary powersSubject to the provisions and procedures set forth in this chapter, the Administrator shall be responsible for such actions as are taken to assure that adequate provision is made to meet the energy needs of the Nation. To that end, he shall make such plans and direct and conduct such programs related to the production, conservation, use, control, distribution, rationing, and allocation of all

(a) Investment yield defined. Section 804(c) defines the term “investment yield” of a life insurance company for purposes of part I, subchapter L, chapter 1 of the Code. Investment yield means gross investment income (as defined in section 804(b) and paragraph (a) of §1.804-3), less the deductions provided in section 804(c) and