recent estimates of population contained in the Bureau of the Census publication, Current Population Report, Series P-25; Population Estimates and Projections, Estimates of the Population of States. For convenience, the Internal Revenue Service publishes the population estimates annually in the Internal Revenue Bulletin. (See §601.601(d)(2)(ii)(

(a) Years other than years affected by a net operating loss carryback. If the taxpayer files a timely statement in accordance with the provisions of §1.9000-3, the amount of the increase in tax shown on such statement for a taxable year shall, except as provided in paragraph (b) of this section, be considered for all purposes of

U.S.C. 30101 et seq. and 26 U.S.C. 9001 et seq. (ii) (A) Expenditures for payroll (including payroll taxes), overhead and computer services, a portion of which are related to ensuring compliance with Title 52 of the United States Code and

§ 102.168 Federal income tax refund offset; purpose and scope. The regulations in this subpart specify the Agency procedures that will be followed to implement the federal income tax refund offset procedures set forth in

The following rules apply to the testing and analysis of samples of spirits and fuel alcohol for purposes of this subpart: (a) A proprietor may take samples of spirits and fuel alcohol for on-site testing and analysis at the proprietor's alcohol fuel plant; (b) A proprietor may not remove samples of spirits from the premises of the alcohol fuel plant for testing and analysis;

As part of its duties and programs under this subchapter, Voice of America/Europe shall— (1) target news and features in accordance with the findings and recommendations of the Young European Survey; (2) conduct periodic audience evaluations and measurements; and (3) promote and advertise Voice of America/Europe.

section 4911(d) of title 26. (b) Entities covered by section 162(e) of title 26A person, other than a lobbying firm, who is required to account and does account for lobbying expenditures pursuant to section 162(e) of title 26 may—

","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/40/121\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e40 U.S.C. 121(c)\u003c/a\u003e.\n"],"source":[],"link":"/current/title-41/part-101-26","title":"Part 101-26"},{"level":"subpart","identifier":"101-26.8","label_level":"Subpart 101-26.8","hierarchy":{"title

under the Bankruptcy Rules.) (ii) Paragraph (a)(1)(i) of this section is effective for appointments, qualifications and authorizations to act made on or after January 29, 1988. For appointments, qualifications and authorizations to act made before the foregoing date, 26 CFR 301.6036-1 (a)(1) and (4)(i) (revised as of April 1, 1986) apply. (2) Proceedings other than bankruptcy. A receiver in

)(1) and the foundation manager refused to agree to part or all of the correction of the self-dealing act. The tax imposed by section 4941(b)(2) is at the rate of 50 percent of the amount involved and shall be paid by any foundation manager who refused to agree to part or all of the correction of the self-dealing act. For the limitations on liability of a foundation manager, see §53.4941(c)-1

(a) In general. A whistleblower administrative proceeding (as described in §301.7623-3) is an administrative proceeding pertaining to tax administration within the meaning of section 6103(h)(4). (b) Disclosures in whistleblower administrative proceedings.

section 1404 of this title, for administrative expenses in administering this chapter, prior to the amendment of act June 26, 1934, by Pub. L. 86–354. Provisions similar to those comprising this section were contained in section 20 of act June 26, 1934, ch. 750, 48 Stat. 1222 (formerly

On and after December 26, 2007, none of the funds appropriated under this heading shall be available to carry out research related to the production, processing, or marketing of tobacco or tobacco products. References in Text This heading, referred to in text, refers

comprise its bench, for provisions continuing the Board of Tax Appeals, known as the Tax Court, as an independent agency in the Executive Branch of Government and enumerating the members that comprise its bench. Statutory Notes and Related Subsidiaries Effective Date of 1969 Amendment

swap" means the purchase of qualified debt by, or the donation of such debt to, an organization described in section 501(c)(3) of title 26 which is exempt from taxation under section 501(a) of title 26, and the subsequent transfer of such debt to an organization located in such foreign country in exchange for

appropriate TTB officer. The permittee shall describe the proposed alternate method or procedure and shall set forth the reasons for its use. (2) Approval by appropriate TTB officer. The appropriate TTB officer may approve the use of an alternate method or procedure if: (i) The applicant shows good cause for its use; (ii) It is consistent with the purpose and

finds the revenue is jeopardized or the effective administration of this part is hindered by the approval, such TTB officer may withdraw approval for an alternate method or procedure or for an emergency variation from requirements, approved under paragraph (a) or (b) of this section. (Act of August 16, 1954, Ch. 736, 68A Stat. 917 (26 U.S.C. 7805); sec

(a) Chapter 53 of the Internal Revenue Code (26 U.S.C. 5801-5872), the provisions of which are derived from the National Firearms Act Amendments of 1968 (82 Stat. 1227), imposes a tax on the making and transfer in the United States of machine guns, destructive devices, and certain other types of firearms, and an occupational tax upon every importer and manufacturer

program— (i) The State must notify the program in writing, indicating the reason(s) for withdrawal of approval of the program. (ii) Students who have started a training and competency evaluation program from which approval has been withdrawn must be allowed to complete the course. [56 FR 48919, Sept. 26, 1991, as amended at 75 FR 21179, Apr. 23, 2010; 81 FR 61563, Sept. 6, 2016; 81

(a) Filing an application. In accordance with §33.204, an entity may apply to EPA's Office of Small and Disadvantaged Business Utilization (EPA OSDBU) for certification as an MBE or WBE. EPA's Regional Offices will provide further information and required application forms to any entity interested in MBE or WBE certification. The

income (labor or proprietor) derived from forestry, the wood products industry, or related commercial enterprises such as recreation and tourism in the national forest. (3) The term "rural community" means— (A) any town, township, municipality, or other similar unit of general purpose local government, or any area represented by a not-for-profit corporation or institution organized under State or Federal law to promote broad based

who may receive a property interest transferred by the donor, such interest is considered as transferred to a person other than the donee spouse for the purpose of section 2523(b). This rule is particularly applicable in the case of the transfer of a property interest by the donor subject to a reserved power. See §25.2511-2. Under this rule, any property interest over which the donor reserved a

In the case of a shareholder who is a nonresident alien individual or a foreign corporation, trust, or estate, amounts taxable as dividends by reason of the application of §1.995-4 (relating to gain on disposition of stock in a DISC), amounts treated under §1.996-1 as

corporation N at a price of $350 per share. Corporation N satisfies the requirements of paragraph (d) of §1.959-1 so as to qualify as M Corporation's successor in interest. On September 30, 1964, the earnings and profits attributable to the $100,000 included in M Corporation's gross income under section 951(a) for 1963 are distributed to R Corporation which incurs a withholding tax of $10,000 on such

Creditable coverage means creditable coverage within the meaning of §54.9801-4(a). Dependent means any individual who is or may become eligible for coverage under the terms of a group health plan because of a relationship to a participant.

appointment of any receiver for any taxpayer in a receivership proceeding before any court of the United States or of any State or Territory or of the District of Columbia, the district director shall immediately assess any deficiency of income, estate, or gift tax (together with all interest, additional amounts, or additions to the tax provided by law), determined by him, if such deficiency has not heretofore been assessed in accordance with law. Such assessment shall be made immediately, whether or not

establish minimum documentation requirements that ordinarily must be satisfied in order for debt obligations among related parties to be treated as debt for Federal tax purposes (Documentation Regulations). Treasury Decision 9790 also included §§ 1.385-3, 1.385-3T, and 1.385-4T, which treat as stock certain debt that is issued by a corporation to a controlling shareholder in a distribution or in another

June 10, 1890, ch. 407, §10, 26 Stat. 136, as reenacted by the Payne-Aldrich Tariff Act of Aug. 5, 1909, ch. 6, §28, 36 Stat. 97. A provision somewhat similar to subdivision (a)(5) of