a standardized buying program, as described in § 101-26.501-2, or a consolidated purchase program, as described in § 101-26.501-3, unless a statement is included justifying the need for delivery other than the delivery times indicated in this section. Requisitions containing a statement of

household employer referred to in paragraph (b) of this section) shall be shown in the employer's records, and shall be shown in his claims to the extent required by the applicable forms, regulations, and instructions. For provisions relating to the inclusion of identification numbers in returns, statements on Form W-2, and depositary receipts, see §31.6109-1.

, 1974 Persons registered before Dec. 1, 1974 under this section (as in effect on July 1, 1974) for the year ending June 30, 1975, not required to reregister under this section for such year, see section 3(d)(2) of Pub. L. 93–499, set out as a note under section 4411 of this title.

complete termination a waiver of the period of limitations, as described in paragraph (a)(2)(ii) of this section. If a foreign corporation fails to completely terminate all of its U.S. trade or business because of the failure to meet any of the requirements of this paragraph (a)(2), then its branch profits tax liability for the taxable year and all subsequent taxable years shall be determined under the provisions of

The amount includible in the gross income of a successor in interest of a deceased partner under section 736(a) shall be considered income in respect of a decedent under section 691.

unusual or distinctive bottles for purposes not involving the packaging of any product for sale; and (c) Any person may assemble used liquor bottles for the purpose of recycling or reclaiming the glass or other approved liquor bottle material. (26 U.S.C. 5301)

, 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

(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

§1.901(m)-1, and §§1.901(m)-3 through 1.901(m)-8 (excluding §1.901(m)-4(e)) to all CAAs occurring on or after January 1, 2011, on any original or amended tax return for each taxable year for which the application of the provisions listed in this

litigation expenses may incorporate presumptive limits on payment only if means are authorized for payment of necessary expenses above such limits. {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"28","chapter":"I","part":"26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/5/301\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e5

are generally inapplicable to amounts paid, credited, or required to be distributed by a trust in a taxable year in which it qualifies as a simple trust (one that is subject to subpart B (section 651 and following) of such part I). However, see §1.665(e)-1A(b) for rules relating to the treatment of a simple trust as a complex trust. (2) An accumulation

A total disability income provision which is lapsed may be reinstated if the insured meets the same requirements as those for reinstatement of the policy to which the total disability income provision is attached; except that in no event shall the requirement of a health statement or other medical evidence be waived in connection with the reinstatement of the total disability income provision. [61 FR 29293, June 10

Each certificate holder conducting domestic or flag operations shall prepare a dispatch release for each flight between specified points, based on information furnished by an authorized aircraft dispatcher. The pilot in command and an authorized aircraft dispatcher shall sign the release only if they both believe that the flight can be made with safety. The aircraft dispatcher may delegate authority to sign a release for a particular flight, but he may not delegate

Statements of agreed facts (also referred to as stipulations) to be used by the Department of Justice in submitting cases to the Court of International Trade may be referred for certification to Customs officials by the office of the Assistant Attorney General, International Trade Field Office, Civil Division, Department of Justice, 26 Federal Plaza, New York, N.Y. 10278. [T.D. 70-181, 35 FR 13433, Aug. 22, 1970, as

This section lists the major paragraph headings contained in §1.1394-1. §1.1394-1 Enterprise zone facility bonds. (a) Scope. (b) Period of

(a) Prescription. The form of Annual Report for Nonmajor Public Utilities and Licensees, designated herein as FERC Form No. 1-F, is prescribed for the year 1980 and each year thereafter. (b) Filing Requirements— (1) Who Must File— (i)

newscasts or on-the-spot coverage of news events.

written notice to its shareholders mailed not later than 45 days (30 days for a taxable year ending before Feb. 26, 1964) after the close of the company's taxable year. If, however, the amount so designated by the company in the notice exceeds the amount which may be treated by the shareholder as a dividend for such purposes, the shareholder is limited to the amount as correctly ascertained under section 854(b)(1) and paragraph (c) of

be made if another provision of the Internal Revenue Code or the regulations thereunder contemplates the event occurring before or after S's change in status. For example, S's items restored under §1.1502-13 immediately before it becomes a nonmember are taken into account in determining the basis of S's stock under

26 U.S.C. 170(h)(4)(A)). For the purposes of the CFP, a qualified nonprofit organization must meet the following requirements: (1) Consistent with regulations of the Internal Revenue Service at 26 CFR 1.170A-14(c)(1): (i) Have a commitment to protect in perpetuity the purposes for which the tract was acquired under the CFP; and

(e) Specify when only a room or floor of a building will be used for plant operations and provide the location and description of the building, floor, and room. (26 U.S.C. 5172)

(b) Special provision for limited retail dealers. A limited retail dealer may purchase distilled spirits from a retail dealer in liquors for resale. (26 U.S.C. 5132)

In cases of emergency, the appropriate TTB officer may authorize, for a stated period, the temporary storage of tobacco products at a place outside the factory without the application for amended permit required under §40.114, where such action will not hinder the effective administration of this part, is not contrary to law, and will not jeopardize the revenue

changed to Secretary of the Army by act July 26, 1947, ch. 343, title II, §205(a), 61 Stat. 501. Section 205(a) of act July 26, 1947, was repealed by act Aug. 10, 1956, ch. 1041, §53, 70A Stat. 641. Section 1 of act Aug. 10, 1956 enacted "Title 10, Armed Forces", which in

(A) the proprietors of transferring and receiving premises are independent of each other and neither has a proprietary interest, directly or indirectly, in the business of the other, and (B) the transferor has divested itself of all interest in the beer so transferred and the transferee has accepted responsibility for payment of the tax. (b) Transfer of liability for taxFor purposes of subsection (a