” shall include a State individual income tax which is a “qualified tax”, as defined in paragraph (b) of §301.6361-4. The lien attaches to all property and rights to property belonging to such person at any time during the period of the lien, including any property or rights to property acquired by such person after the lien arises. Solely for purposes of sections 6321 and 6331, any interest in

(a) Request for administrative review. Any request for the review of a jeopardy or termination assessment or jeopardy levy provided for by section 7429(a)(2) shall be filed with the district director within 30 days after the statement described in §301.7429-1 is given to the taxpayer. However, if no statement is given within

(a) Application for waiver. If the producer of a nonpotable chemical mixture containing spirits, as described in §19.36, wishes to obtain a waiver from the provisions of 26 U.S.C. chapter 51, or of this part, the producer must

(c) Distilling materials produced, received for production, and used in the production of distilled spirits; (d) Receipt of beer from brewery premises without payment of tax, and receipt of beer removed from brewery premises upon determination of tax as authorized by 26 U.S.C. 5222(b); (e) Distilling material destroyed in, or removed

regularly carried on and which are exempt from Federal income tax under 26 U.S.C. 501(a). (b) Colleges of learning. Colleges of learning, for the purposes of this subpart, have a recognized curriculum and confer degrees after specified periods of attendance at classes or research work. (c)

, 1362, as amended, 1380, as amended, 1381, 1382 (26 U.S.C. 5175, 5214, 5362) sec. 3. Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066, 5370, 5371)) [T.D. ATF-88, 46 FR 39815, Aug. 5, 1981, as amended by T.D. TTB-8, 69 FR 3832, Jan. 27, 2004; T.D. TTB-146

); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066

26 U.S.C. 5362(c)(4). (b) Exception. When containers are being removed to a contiguous manufacturing bonded warehouse, the proprietor need not place the word “Export” on the containers if the appropriate TTB officer finds the omission will not jeopardize the revenue. (Sec. 309, Tariff Act of

authenticated extracts of the stockholders' meetings, bylaws, or directors' meetings, listing the offices the incumbents of which are authorized to sign documents or otherwise act in behalf of the corporation in matters relating to 26 U.S.C. chapter 52, and regulations issued thereunder. The corporation shall also furnish evidence, in duplicate, of the identity of the officers and directors and each person

(a) Department means the United States Department of Labor. (b) FUTA means the Federal Unemployment Tax Act, 26 U.S.C. 3301 et seq. (c) Social Security Act

The entire Central Valley project, California, heretofore authorized under the Act of August 26, 1937 (50 Stat. 844, 850), and reauthorized under the Act of October 17, 1940 (54 Stat. 1198, 1199), the Act of October 14, 1949 (63 Stat. 852), and the Act of September 26, 1950 (64 Stat. 1036), is reauthorized and declared to be for the purposes set forth in said Acts, and also for the use of the waters thereof for fish and wildlife purposes, subject to

) 24 CFR Part 590   Urban homesteading (12 U.S.C. 1706e) 24 CFR Part 597   Urban empowerment zones and enterprise communities (Round one designations) (26 U.S.C. 1391) 24

§ 102-41.200 Are there special disposal provisions for firearms that are seized and forfeited for a violation of the National Firearms Act? Yes, firearms seized and forfeited for a violation of the National Firearms Act (

In the case of property acquired before March 1, 1913, if the basis otherwise determined under this subtitle, adjusted (for the period before March 1, 1913) as provided in section 1016, is less than the fair market value of the property as of March 1, 1913, then the basis for determining gain shall be such fair market value. In determining the fair

section 4101(d) on or before the date prescribed therefor, and (2) any failure to include all of the information required to be shown on such report or the inclusion of incorrect information. (c) Reasonable cause exceptionNo penalty shall be imposed under this section with respect to any failure if it is shown that

§ 101-26.301(b)(1) through (3) are followed. [56 FR 12456, Mar. 26, 1991]

section 5216, act Aug. 16, 1954, ch. 736, 68A Stat. 640, related to "mash, wort and vinegar; vinegar factories", prior to the general revision of this chapter by Pub. L. 85–859. See

Prior Provisions A prior section 5313, act Aug. 16, 1954, ch. 736, 68A Stat. 659, related to powers and duties of persons enforcing provisions

Prior Provisions A prior section 5416, act Aug. 16, 1954, ch. 736, 68A Stat. 676, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by

assigned by the Secretary to duties at premises established and operated under the provisions of this chapter. Editorial Notes Prior Provisions A prior

Every receiver, trustee in a case under title 11 of the United States Code, assignee for benefit of creditors, or other like fiduciary, and every executor (as defined in section 2203), shall give notice of his qualification as such to the Secretary in such manner and at such time as may be required by regulations of the Secretary. The Secretary may by

This section lists the paragraphs contained in §§1.367(a)-1 through 1.367(a)-8. §1.367(a)-1   Transfers to foreign corporations subject to

(a) Addition to the tax— (1) Failure to file tax return. In the case of failure to file a return required under authority of: (i) Title 26 U.S.C. 61, relating to returns and records; (ii