26 U.S.C. 5723) [T.D. 6871, 31 FR 58, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; and amended by T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. TTB-26, 70 FR 19890, Apr. 15, 2005]

(a) The following West Virginia medical device requirements are enforceable notwithstanding section 521(a) of the act because the Food and Drug Administration has exempted them from preemption: West Virginia Code, sections 30-26-14 (b) and (c) and section 30-26-15(a) on the condition that in enforcing section 30-26-15(a) West Virginia apply the definition of “used hearing aid” in

Any explosive materials involved or used or intended to be used in any violation of the Act or of this part or in any violation of any criminal law of the United States are subject to seizure and forfeiture, and all provisions of title 26, U.S.C. relating to the seizure, forfeiture, and disposition of firearms, as defined in 26 U.S.C. 5845(a), will, so far as applicable

Section 1.881-3(a)(2)(i)(A) defines a financing arrangement to mean a series of transactions by which one person (the “financing entity”) advances money or other property, or grants rights to use property, and another person (the “financed entity”) receives money or other property, or rights to use property, if the advance and receipt are effected through one or

(a) through (b)(3)(ii)(B) [Reserved] For further guidance, see §1.1502-21(a) through (b)(3)(ii)(B). (C) Partial waiver of carryback period for an applicable consolidated net operating loss—(1)

possessions of the United States) applies for the taxable year of the corporation in which the distribution is made or for its next preceding taxable year; or (d) A real estate investment trust which, for its taxable year in which the distribution is made, is taxable under Part II, Subchapter M, Chapter 1 of the Code. See section 243(c)(3), paragraph (c) of §1.243-2, section

(a) While the general principles for determining the taxable income of a corporation are applicable to a mutual savings bank, a building and loan association, and a cooperative bank not having capital stock represented by shares, there are certain exceptions and special rules governing the computation in the case of such institutions. See section 593 for special rules concerning reserves for bad debts. See section 591 and

(a) or (c) of this section is applicable, the deduction is limited to income actually paid out for charitable purposes, and is not allowed for income only set aside or to be used for those purposes. If the circumstance set forth in paragraph (b) of this section is applicable, deductions for contributions to the trust may be disallowed. The provisions of section 681 are discussed in detail in

(a) In general. Returns, statements, and other documents required to be made by partnerships under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A of the Code shall be signed by any one of the partners. However, with respect to the signing of powers of attorney, see paragraph (a)(2) of

The internal revenue taxes imposed by 26 U.S.C. 7652(a), with respect to tobacco products manufactured in Puerto Rico and shipped to the United States on computation of tax under the provisions of this subpart shall be paid on the basis of a semimonthly tax return. The bonded manufacturer of such products shall prepare TTB Form 5000.25 in duplicate, and file the original

(a) Permits with an effective date on or after August 26, 2013. A person operating as an importer of tobacco products that holds a permit required under §41.191 and issued under §41.200 bearing an effective date of August 26, 2013 or

(a) Permits with an effective date on or after August 26, 2013. A person operating as an importer of processed tobacco that holds a permit issued under §41.240 bearing an effective date of August 26, 2013 or later, and that wishes to continue operations beyond the expiration of the permit, must apply for renewal of the permit

herein shall be interpreted as precluding the use of portable radiotelephone equipment to satisfy the requirements of this act. [CGD 93–072, 59 FR 39963, Aug. 5, 1994] {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"33","chapter":"I

English language. [CGD 90–020, 59 FR 36323, July 15, 1994, as amended by CGD 95–033, 60 FR 28329, May 31, 1995] {"origins":[{"level":"part","identifier":"26","label_level

":"26","label_level":"Part 26","hierarchy":{"title":"33","chapter":"I","subchapter":"A","part":"26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/14/102\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e14 U.S.C. 102\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/33/1201\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e33 U.S.C. 1201–1208\u003c/a\u003e; \u003ca href=\"https://www.govinfo.gov

(1) All policy matters related to the issuance and control of activity address codes within DOE; and (2) Furnishing the identity of the lead field organization points of contact to GSA. {"origins":[{"level":"part","identifier":"109-26","label_level":"Part 109-26","hierarchy":{"title":"41","subtitle":"C","chapter":"109","subchapter":"A","part":"109-26"},"current":false

{"origins":[{"level":"part","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"}]}

{"origins":[{"level":"part","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

52 FR 29525, Aug. 10, 1987] {"origins":[{"level":"part","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

{"origins":[{"level":"part","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"}]}

{"origins":[{"level":"part","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"}]}

{"origins":[{"level":"part","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

36 FR 17424, Aug. 31, 1971, as amended at 38 FR 28566, Oct. 15, 1973] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part

(beginning in fiscal year 1974) of grants to States to assist them in meeting the cost of Youth Conservation Corps projects on non-Federal public lands and waters within the States. Public Law 93-408 made the Youth Conservation Corps program permanent. {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"43","subtitle":"A","part":"26"},"current":false,"authority":["Sec. 4, 86 Stat. 1320, as

preparer for an understatement of liability with respect to tax that is due to a willful attempt to understate tax liability or that is due to reckless or intentional disregard of rules or regulations. Refer to §1.6694-2 for rules relating to the penalty under section 6694(a). Refer to §1.6694-3 for

does not meet the private business tests of paragraphs (1) and (2) of section 141(b), and (iv) except as provided in subparagraph (D)(ii), repayments of principal on financing provided by the issue are used not later than the close of the 1st semiannual period beginning after the date the prepayment (or complete repayment) is received to redeem bonds which are part

(a) Scope. This section applies to any defined benefit plan that benefits former employees in a plan year within the meaning of §1.401(a)(26)-5(b) and does not meet one of the exceptions in §1.401(a)(26)-1(b). (b) Minimum participation rule for former employees. Except as set forth in paragraph (c) of this section, a plan that is subject to this section must

. [Reserved] (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. 7915, 48 FR 44074, Sept. 27, 1983]