(6) Extension of time for making a QSub election. An extension of time to make a QSub election may be available under the procedures applicable under §§301.9100-1 and 301.9100-3 of this chapter. (b) Revocation of QSub election—(1) Manner of

§1.6033-2(a): (1) An itemized statement of its securities and all other assets at the close of the year, showing both book and market value, (2) An itemized list of all grants and contributions made or approved for future payment during the year, showing the amount of each such grant or contribution, the name and address of the recipient (other than a

26 U.S.C. 6109). For an individual, the taxpayer identifying number is the individual's social security number. Tax refund offset means withholding or reducing a tax refund payment by an amount necessary to satisfy a debt owed to the United States by the payee(s) of a tax refund payment.

§1.1092(b)-5T relating to definitions. (2) Positions held for the long-term capital gain holding period (or longer) prior to establishment of the straddle. Paragraph (a)(1) of this section shall not apply to a position held by a taxpayer for the long-term capital gain holding period (or longer) before a straddle that includes such position is established. The

described in clause (i), and (B) the common parent of the controlled group of corporations described in section 9704(j)(2)(B) is jointly and severally liable for the provision of health care under this section which, but for this paragraph, would be required to be provided by the last signatory operator or related person, then, as

transferring, receiving, or withdrawing spirits and wines and also includes related rules for taking samples and securing conveyances. (b) Other transfers and withdrawals. For withdrawals of spirits from bonded premises on determination or payment of tax, see subpart I of this part. For rules regarding withdrawals for exportation and transfers to foreign trade zones or to customs bonded warehouses, see part 28 of this chapter.

A consignor may reconsign an in-bond shipment of spirits, denatured spirits, or wines prior to, or upon, arrival of the shipment at the premises of the consignee for any good faith reason. The consignor may reconsign the shipment to himself or to another consignee who is qualified to receive the shipment and has an adequate bond. In either case, an Application for Transfer of Spirits and/or Denatured Spirits in Bond on form TTB F 5100.16 must have been previously

(a) In addition to the other marks prescribed in this part, a proprietor must mark portable containers of spirits or denatured spirits (other than bottles enclosed in cases) that will be withdrawn from the bonded premises as follows: (1) Without payment of tax, for export, for transfer to customs manufacturing bonded warehouses, for transfer to foreign trade zones, or as supplies for certain vessels and aircraft, in accordance with

If a proprietor wishes to use a material to render spirits unfit for beverage use that is not authorized under §19.746 or that is not on the published list of materials, the proprietor may submit an application for approval to the appropriate TTB officer. The application must include the name of the material and the quantity of material that the proprietor proposes to

the excise tax return. A brewer may make an adjustment (without interest) to the excise tax return, Form 5000.24, covering the tax paid on beer produced in the United States and destroyed in accordance with this subpart. Procedures for making adjustments to tax returns are contained in subpart T of this part. (Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (

On removal of the wines from the premises of the bonded wine cellar, the proprietor shall forward one copy of TTB Form 5100.11 to the appropriate TTB officer, retain one copy for his files, and deliver the original and remaining copy to the officer to whom the shipment is consigned, or in whose care it is shipped, as required by subpart M. Where the shipment is for delivery for use on aircraft, the copy marked “Consignee's Copy”, provided for in

(a) General. The payment of special (occupational) tax does not exempt any person from any penalty or punishment provided by the laws of any State for carrying on any trade or business within that State, nor does it authorize the commencement or continuance of any trade or business contrary to State law or in places prohibited by county or municipal law. Payment of this tax does not prohibit any State from placing an additional

(a) The Library of Congress may, at its sole discretion, enter into an agreement whereby the provision of copies or phonorecords of transmission programs of regularly scheduled newscasts or on-the-spot coverage of news events on terms different from those contained in this part is authorized. (b) Any such agreement may be terminated without notice by the Library of Congress.

(a) Any person born in the Canal Zone on or after February 26, 1904, and whether before or after the effective date of this chapter, whose father or mother or both at the time of the birth of such person was or is a citizen of the United States, is declared to be a citizen of the United States. (b) Any person born in the Republic of Panama on or after February 26, 1904, and whether before or after the effective

Health, Education, and Welfare". 1986—Subsec. (a)(1). Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text. 1981—Subsec. (a)(1). Pub. L. 97–119 substituted "section 9501(d) of title 26" for "

notice must be filed on or before January 31, 1981 (or if earlier, the date on which the period of limitation for assessment expires). (Approved by the Office of Management and Budget under control number 1545-0754) (Secs. 2032A and 7805 of the Internal Revenue Code of 1954 (90 Stat. 1856, 68A Stat. 917; 26

(a) Amounts to be released—(1) Dividends derived from domestic corporation. If United States tax has been withheld at the statutory rate on or after January 1, 1957, from dividends described in §514.2(a) and derived from a domestic corporation by a nonresident alien (including a nonresident

, therefore, subject to the tax imposed by section 2101 which is the tax applicable in the case of a “nonresident not a citizen of the United States.” See paragraph (a)(2) of §20.0-1 and §20.2208-1 for further information relating to the application of the Federal estate tax to the estates of decedents who

exclusion amount in effect in the year of the decedent's death. For the rules on computing the DSUE amount, see §§20.2010-2(c) and 20.2010-3(b). (5) Last deceased spouse. The term last deceased spouse means the most recently deceased individual who, at that individual's death after December 31

(a) Any regulated investment company, whether or not such company meets the requirements of section 852(a) and paragraphs (a)(1) (i) and (ii) of §1.852-1, shall apply paragraph (b) of this section in computing its earnings and profits for a taxable year beginning after February 28, 1958. However, for a taxable year of a regulated investment company beginning before

bank has been active in the party no bad debt deduction will be allowed with respect to the loan. (b) Definitions—(1) Political party. For purposes of this section and §1.276-1, the term political party means a political party (as commonly understood

See Public Notice, FCC 84-366, dated August 2, 1984, 49 FR 47331, December 3, 1984. [49 FR 50048, Dec. 26, 1984]

(a) In general. A decedent's gross estate includes under section 2036 the value of any interest in property transferred by the decedent after March 3, 1931, whether in trust or otherwise, except to the extent that the transfer was for an adequate and full consideration in money or money's worth (see §20.2043-1), if the decedent

may apply this section to any original Federal income tax return (including any amended return filed on or before the due date (including extensions) of such original return) timely filed on or after May 30, 2006. For taxable years beginning before May 30, 2006, see §1.368-3 as contained in 26 CFR part 1 in effect on April 1, 2006. Paragraphs (a)(3) and (b)(3) of this section apply with respect to reorganizations occurring on or after March 28, 2016, and also with respect to reorganizations