to increases in withholding after September 30, 1981. (Secs. 3402(i) and (m) and 7805 of the Internal Revenue Code of 1954 (26 U.S.C. 3402 (i) and (m), 95 Stat. 172, 184; 26 U.S.C. 7805, 68A Stat. 917)) [T.D

marking requirements of paragraphs (b), (c), and (d) of this section. (b) Dyeing requirements. Diesel fuel or kerosene satisfies the dyeing requirement of this paragraph (b) only if the diesel fuel or kerosene contains— (1) The dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3.9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of

that the vendor's account has been credited with the amount. No interest shall be paid on any credit or refund allowed under this section. For provisions relating to the evidence required in support of a claim for credit or refund, see §301.6402-2 of this chapter (Regulations on Procedure and Administration),

(a) Transportation beginning before November 16, 1962. Section 4261 imposes a tax equal to 10 percent of the amount paid for taxable transportation of persons by rail, motor vehicle, water, or air which begins before November 16, 1962. For the definition of the term “taxable transportation”, see section 4262 and §§49.4262(a

reportable transactions within the meaning of section 6707A(c)(1)— (i) Confidential transactions, as described in §1.6011-4(b)(3) of this chapter; or (ii) Transactions with contractual protection, as described in §1.6011-4(b)(4) of

Except as otherwise provided in this section, a power of attorney, or copy thereof, will be required for a representative of a principal (a) to perform the acts specified in paragraph (c)(1) of §601.502; or (b) to sign any application, bond, notice, return, report, or other document required by, or provided for in, regulations issued pursuant to chapter 51 (Distilled

26 U.S.C. 5181, to cover the proposed alternation; (2) A diagram of the premises, in duplicate, showing the arrangement for the alternation of the premises. Where operations by alternating proprietors are limited to parts of an alcohol fuel plant, a diagram designating the parts that are to be alternated must be submitted. A diagram must be submitted for each arrangement under which the

number 152-0190) (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)) [T.D. ATF-198, 50 FR 8559, Mar. 1, 1985, as amended by

Cigarette papers are taxed at the following rates under 26 U.S.C. 5701(c): Open Table Product

For purpose of determining the amount of wages, salary or other income exempt from levy under 26 U.S.C. 6334(a)(9): (a) Regularly used calendar periods. In the case of wages, salary or other income paid to the taxpayer on the basis of an established calendar period regularly used by the

If the regulations issued pursuant to section 6036 require the giving of notice by any fiduciary in any case under title 11 of the United States Code, or by a receiver in any other court proceeding, to the Secretary of his qualification as such, the running of the period of limitations on the making of assessments shall be suspended for the period from

, see section 7213. Editorial Notes Amendments 1976—Subsecs. (a), (b). Pub. L. 94–455, §1906(b) (13)(A), struck

station deliveries utilizing the U.S. Government National Credit Card. [42 FR 58748, Nov. 11, 1977, as amended at 57 FR 21895, May 26, 1992] {"origins":[{"level":"part

standard wines. Editorial Notes Prior Provisions A prior section 5365, act

otherwise than as authorized by law, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both. Editorial Notes Prior Provisions A prior

an individual, adjusted gross income). The amount of the deduction allowable under this paragraph (a) for any taxable year cannot exceed 50 percent of the W-2 wages of the employer for the taxable year (as determined under §1.199-2). The provisions of this section apply solely for purposes of section 199 of the Internal Revenue Code. (b)

(a) In general. Section 962(d) provides that the earnings and profits of a foreign corporation attributable to amounts which are, or have been, included in the gross income of an individual United States shareholder under section 951(a) by reason of such shareholder's ownership (within the meaning of section 958(a)) of stock in such corporation and with respect to which amounts an election under

that provide for adequate stated interest; stated principal amount. The issue price of a debt instrument that provides for adequate stated interest is the stated principal amount of the debt instrument. For purposes of section 1274, the stated principal amount of a debt instrument is the aggregate amount of all payments due under the debt instrument, excluding any amount of stated interest. Under

1, 1967, by a donor who was not an expatriate to whom section 2501(a)(2) was inapplicable on the date of the gift by reason of section 2501(a)(3) and paragraph (a)(3) of §25.2501-1, or (2) If the gift was made before January 1, 1967, by a donor who was not engaged in business in the United States during the calendar year in which the gift was made, the gift tax