(a) Receipt of bulk spirits. A proprietor may receive bulk spirits into the processing account: (1) From the production or storage account at the same plant; (2) By transfer in bond from another distilled spirits plant; or (3) By withdrawal from customs custody under

imposed in the United States by 26 U.S.C. 5001(a)(1) are to be paid before distilled spirits may be released for shipment, the proprietor shall pay such taxes pursuant to a return on TTB Form 5000.25, as prescribed in §26.81. (d) Wine

distilling apparatus on the registration or permit application prescribed in this chapter for qualification under 26 U.S.C. chapter 51 or, if qualification is not required under 26 U.S.C. chapter 51, on a letter application, and filing the application with the appropriate TTB officer. Approval of the

(75 Stat. 674; 26 U.S.C. 613 note) [T.D. 6575, 26 FR 9632, Oct. 12, 1961]

Withholding under section 1445(a)—(1) Dispositions by corporation. A foreign corporation that has made an election under section 897(i) may provide a transferee with a certification of non-foreign status in connection with the corporation's disposition of a U.S. real property interest. However, in accordance with the provisions of §§1.1445-2(b)(2

(a) In general. Every person required to pay the special tax imposed by section 4411 shall register and file a return on Form 11-C. For provisions relating to the general requirement for filing a return, see §44.6011(a)-1. (b) Information to be reported on

(1) The covered entity's allocated fee; (2) The covered entity's adjustment amount calculated as described in §51.5; (3) The covered entity's branded prescription drug sales, by NDC, by Program; (4) The covered entity's branded prescription drug sales taken into account after application of