for the United States), and §19.282 (general requirements for gauging and measuring equipment). (26 U.S.C. 5201, 5202, 5203, 5204, 5207, 5213, 5555)

Where there is to be a change in the name of the proprietor or operating trade name, the proprietor shall file an amended application and, if a basic permit has been issued under the Federal Alcohol Administration Act (49 Stat. 978; 27 U.S.C. 203), an application for amendment of the basic permit. Where there is a change in or addition of a trade name, the proprietor

beverage on hand; (3) Losses, gains, and shortages; and (4) Signature, under penalties of perjury of the brewer or person taking this inventory. (c) The brewer shall retain inventory records and make them available for inspection by an appropriate TTB officer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended (

zone, or deposited in a manufacturing bonded warehouse, as the case may be, or of evidence satisfactory to him that the distilled spirits or wines have been otherwise lawfully disposed of or accounted for: Provided, That all liability under the bond to be canceled has been terminated. (72 Stat. 1352; 26 U.S.C. 5175

) Supporting documents for receipts and dispositions, such as delivery receipts and bills of lading, also may be filed in accordance with the wholesaler's regular accounting and recordkeeping practices. (26 U.S.C. 5121, 5122, 5123)

Where the issuance, sale, or transfer of the stock of a corporation, operating as an export warehouse proprietor, results in a change in the identity of the principal stockholders exercising actual or legal control of the operations of the corporation, the corporate proprietor shall, within 30 days after the change occurs, make application for a new permit; otherwise, the present permit shall be automatically terminated at the expiration of such 30-day period, and

his warehouse for 3 years following the close of the calendar year covered in such reports, and made available for inspection by any appropriate TTB officer upon his request. (72 Stat. 1422; 26 U.S.C. 5722) [T.D. 6871, 31 FR 51, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF-232, 51 FR

place specified for receipt of bids. (End of provision) [53 FR 43394, Oct. 26, 1988, as amended at 54 FR 48990, Nov. 28, 1989; 67 FR 13056, Mar. 20, 2002; 81 FR 83099, Nov. 18, 2016]

Large cigarettes. Cigarettes weighing more than three pounds per thousand. Large cigars. Cigars weighing more than three pounds per thousand. Manufacturer of cigarette papers and tubes. Any person who manufactures cigarette paper, or makes up cigarette paper into tubes, except for his own personal

) of this section, for purposes of section 403(b), an elective deferral only includes a contribution that is made pursuant to a cash or deferred election (as defined at §1.401(k)-1(a)(3)). Thus, for purposes of section 402(g)(3)(C), an elective deferral does not include a contribution that is made pursuant to an employee's one-time irrevocable election made on or before the employee's first

gallons of spirits capable of being produced every 24 hours, or for column stills a statement of the diameter of the base and number of plates; and (c) The serial number of each condenser. (26 U.S.C. 5172, 5179)

(a) Except as otherwise provided in paragraph (b) of this section, a proprietor must record in a separate record the following information for spirits and fuel alcohol received at the alcohol fuel plant for redistillation: (1) Date of receipt; (2) Identification as spirits or fuel alcohol; (3) Quantity received; (4) From whom

to approval of a formula on TTB F 5530.5, Formula and Process for Nonbeverage Product. Essences made under an approved formula on TTB F 5530.5 will be described on TTB F 5120.29 by showing the name of the manufacturer, the manufacturer's nonbeverage drawback formula number, and the date of approval by the appropriate TTB officer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1386, as amended (

(a) General. Still wine or still hard cider may be removed without payment of tax to the production facilities of a distilled spirits plant for use as distilling material. The volume of distilling material may be determined at either the bonded wine premises or the distilled spirits plant. (b) Special natural wine. Unmarketable special natural wine may be

chapter, the brewer is subject to no additional registration for making sales of wine or beer at the customer's place of business. Otherwise, a brewer who conducts business as a dealer at a location other than the brewery must register and keep records in accordance with part 31 of this chapter. (26 U.S.C. 5124)

(e) Limitations. (1) No employee of the IRS may use records of tax enforcement results (as described in §801.6) to evaluate any other employee or to impose or suggest production quotas or goals for any employee. (i) For purposes of the limitation contained in this

bond require that the proprietor comply with all provisions of law and regulations relating to activities covered by the bond, and to pay all taxes imposed by 26 U.S.C. chapter 51, including taxes on unexplained shortages of bottled distilled spirits. The bond will further specify that the proprietor will pay all penalties incurred, or fines imposed, for violations of law and regulations relating

72 FR 54544, Sept. 26, 2007. § 10.8 Return preparation and application of rules to other individuals. (a) Preparing all or substantially all of a tax return. Any individual who for compensation prepares or assists with the preparation of all or substantially all of a

taxpayer's name, address, taxpayer identifying number, and be signed under penalties of perjury (as well as the subject disclosure). Also, the taxpayer's taxable year shall be deemed to be the calendar year (unless the taxpayer has previously established, or timely chooses for this purpose to establish, a different taxable year). In the case of a disclosable return position relating solely to income subject to withholding (as defined in

. The facts are the same as in Example 3 of this paragraph (d), except that C receivies solely rights to acquire stock in Corporation Z. Section 354 does not apply. (e) Except as provided in §1.356-6, for purposes of section 354, the term

group. (c) Effect of election. If a United States shareholder elects to treat two or more controlled foreign corporations as a related group for any group taxable year then, for purposes of determining the foreign base company income (see §1.954-1) and the increase or decrease in

In general. Except as otherwise provided in paragraphs (g)(2)(ii) and (g)(3) of this section, a taxpayer required by this section to change from the cash method must take the net section 481(a) adjustment into account over the section 481(a) adjustment period as determined under the applicable administrative procedures issued under §1.446-1(e)(3)(ii) for obtaining the Commissioner's

(a) Scope. This section provides rules under section 501(h) for determining whether an organization that has elected the expenditure test and that is not a member of an affiliated group of organizations (as defined in §56.4911-7(e)) either normally makes lobbying expenditures in excess of its lobbying ceiling amount or normally

by computing the present value (at the time of the transfer) of the life income interest and subtracting that value from the fair market value of the transferred property on the valuation date. The fact that the income beneficiary may not receive the last income payment, as provided in paragraph (b)(7) of §1.642(c)-5, is not taken into account for purposes of determining the value of the

(b) A written request for cancellation of the permit(s); (c) A written statement indicating whether or not— (1) The proprietor has lawfully disposed of all spirits, denatured spirits, articles, wines, liquor bottles, and other pertinent items; (2) There are any spirits, denatured spirits, wines, or liquor bottles in transit to the premises; and

26 U.S.C. 5041 and 7652 for the current calendar year (see definition of “Reasonably expects” in §24.271(b)(1)(iv)(B)); and (c) Was liable for not more than $50,000 in such taxes in the preceding calendar year. [T.D. TTB-146, 82 FR 1125, Jan. 4

Beer brewed or produced in the United States and on which the internal revenue tax has been paid may, subject to this part, be: (a) Exported; (b) Delivered for use as supplies on the vessels and aircraft described in §28.21; or (c) Transferred to and deposited in a foreign

A person shall pay the special (occupational) tax for each location where he engages in any business taxable under 26 U.S.C. 5801. However, a person paying a special (occupational) tax covering his principal place of business may utilize other locations solely for storage of firearms without incurring special (occupational) tax liability at such locations. A manufacturer

, then any letter or document issued to the applicant by the Internal Revenue Service that relates to the application is also open to public inspection. For rules relating to when a letter or document is issued, see §301.6110-2(h). Letters or documents to which this paragraph (c) applies include, but are not limited to— (1) Favorable rulings and determination

apply to losses sustained in connection with the disposition of installment obligations to a life insurance company. (3) For the effective date of the provisions of section 453(d)(5) and this paragraph, see paragraph (f) of §1.453-10. (4) Application of the provisions of this paragraph may be illustrated by the following examples