For purposes of this subtitle— (1) a nonresident alien individual or foreign corporation shall be considered as being engaged in a trade or business within the United States if the partnership of which such individual or corporation is a member is so engaged, and (2) a nonresident alien individual or foreign corporation which is a beneficiary of an estate or trust which is engaged in

Except as otherwise provided, §§1.508-1 through 1.508-3 shall take effect on January 1, 1970. (Sec. 7805 of the Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805)

(c)(3) applies if at the beginning of the day after the acquisition date— (A) The purchasing corporation holds nonrecently purchased stock for which a gain recognition election under section 338(b)(3) and §1.338-5(d) is not made; and (B) The hypothetical purchase price determined under paragraph (c)(3)(ii) of this section

(b) Effective date. The provisions of this section are effective for information which must be furnished after April 15, 1974. See 26 CFR §31.6109-1 (revised as of April 1, 1973) for provisions with respect to information which must be furnished before April 16, 1974. [39 FR 9946, Mar. 15, 1974]

(a) In general. A partner who is not properly identified on the partnership return (including an indirect partner) remains an unidentified partner for purposes of section 6229(e) until identifying information is furnished as provided in §301.6223(c)-1. (b)

accumulated on cards, tapes, discs, or other accepted record media must be retrievable within five business days. Applicable data processing programs must be made available for examination if requested by any authorized TTB officer. (26 U.S.C. 5207)

; or (b) The serial numbers of the records of tax determination, the total tax for each record of tax determination, and the total tax. (26 U.S.C. 5207)

specified for dealers in part 31 of this chapter. (26 U.S.C. 5121, 5122, 5123) [T.D. TTB-79, 74 FR 37404, July 28, 2009]

If a claim for drawback of tax is not allowed in full, the appropriate TTB officer shall notify the claimant in writing of the reasons for any disallowance. (46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335, 1336; 19 U.S.C. 1309, 81c,

other document is so required, a written statement, in duplicate, to that effect by such person will be sufficient for the purpose of this section. (72 Stat. 1421; 26 U.S.C. 5712)

Where a tobacco products factory is to be changed to an extent which will make inaccurate the description of the factory as set forth in the last application by the manufacturer for permit, on the diagram, if any, furnished with such application, the manufacturer shall first make an application on TTB F 5200.16 for, and obtain, an amended permit. Such application shall describe the proposed change in the factory and shall be accompanied by a new diagram if required

association has previously filed such documents with the appropriate TTB officer, a written statement by the partnership or association, in duplicate, to that effect will be sufficient for the purpose of this section. (72 Stat. 1421; 26 U.S.C. 5712)

Whoever fails to pay any tax imposed by Part I of Subchapter A of Chapter 51 of the Internal Revenue Code (liquor taxes) or by Chapter 52 (tobacco taxes) at the time prescribed shall, in addition to any other penalty provided in the Internal Revenue Code, be liable to a penalty of 5 percent of the tax due but unpaid. For additional penalties for failure to pay tax, see 27 CFR 70.97. (

valid, the return must be filed not later than the time prescribed by law for filing the return (including extensions thereof) for the taxable year for which the election is to apply. (b) Scope of election. An election under section 190(a) shall apply to all expenditures described in §1.190-2 (or in the case of a taxpayer whose

) Acquiring. No federal income tax liability (including the several liability for federal income taxes under §1.1502-6) of a transferor in a Taxable Transfer will be collected from an Acquiring. (2) New Entity. Federal income tax liability (including the several liability for federal income

(2) For each debt referred under this part, the Secretary will include the following information: (i) The name and taxpayer identifying number, as defined in 26 U.S.C. 6109, of the debtor responsible for the debt; (ii) The amount of such past-due and legally enforceable debt;

August 16, 1954, and the due date of the return was on or before September 2, 1958. See also §20.6075-1 for the due date of the return, and §20.6166-2 for definition of the term “interest in a closely held business.” Since the election must be made on or before the due date of the return, the provisions of section 6166 will not apply to a deficiency in a case where, for whatever reason, no election

(a) Tax exempt organizations—(1) Trade secrets, patents, processes, styles of work, or apparatus. An organization whose application for tax exemption is open to public inspection under section 6104(a)(1)(A) and §301.6104(a)-1 may in writing request the withholding of information

General. CUSOs must not acquire control of, either directly or indirectly, another depository financial institution, nor invest in shares, stocks, or obligations of an insurance company, trade association, liquidity facility or similar organization, corporation, or association. [63 FR 10756, Mar. 5, 1998, as amended at 64 FR 66361, Nov. 26, 1999]

(a) Application filing procedures for amateur radio operator licenses are set forth in part 97 of this chapter. (b) Application filing procedures for commercial radio operator licenses are set forth in part 13 of this chapter. [47 FR 53378, Nov. 26, 1982, as amended at 78 FR 23151, Apr. 18, 2013]

latest edition of RUS Informational Publication 344-2, “List of Materials Acceptable for Use on Telecommunications Systems of RUS Borrowers.” This document contains a convenient listing of products which have been determined to be acceptable by the Agency. The List of Acceptable Materials is available on the Internet at http://www.usda.gov/rus/telecom/materials/lstomat.htm. (16)

(i) Made payments for contraceptive services on behalf of a third party administrator pursuant to 26 CFR 54.9815-2713A(b)(2)(ii) or 29 CFR 2590.715-2713A(b)(2)(ii); or (ii) Seeks an adjustment in the Federally-facilitated Exchange user fee with respect to a third party administrator that, following receipt of a copy of the self-certification referenced in 26 CFR 54.9815-2713A(a)(4) or 29 CFR 2590.715-2713A(a)(4), made or arranged for payments for