(a) General. Except as otherwise provided in paragraph (b) of this section, every person who sells or offers for sale distilled spirits, wines, or beer to another dealer is a wholesale dealer in liquors for purposes of this part. Every wholesale dealer in liquors must comply with the registration and other requirements of this part, unless the dealer is covered by an applicable exemption under subpart D of this part.

shall be computed at the underpayment rate of interest established under Section 6621(a)(2) of the Internal Revenue Code, 26 U.S.C. 6621(a)(2), and shall be compounded quarterly. The Commission or the hearing officer may, by order, specify a lower rate of prejudgment interest as to any funds which the respondent has placed in an escrow or otherwise guaranteed for payment of disgorgement upon a

For provisions relating to requirement of gift tax returns, see §§25.6019-1 to 25.6019-4, inclusive, of this chapter (Gift Tax Regulations). Miscellaneous Provisions

For provisions relating to information returns required of U.S. persons with respect to certain foreign corporations, see §§1.6038-1 and 1.6038-2 of this chapter (Income Tax Regulations).

For provisions relating to the requirement of returns of information regarding payments of patronage dividends, see §§1.6044-1 to 1.6044-5, inclusive, of this chapter (Income Tax Regulations).

For provisions relating to the requirement of returns of information regarding certain trusts and annuity and bond purchase plans, see §1.6047-1 of this chapter (Income Tax Regulations).

For penalties and other general and administrative provisions applicable to this subchapter, see sections 4421 to 4423, inclusive; and subtitle F.

(a) There are three categories of requesters for the purposes of determining fees: (1) Commercial-use; (2) Educational and noncommercial scientific institutions and representatives of news media; and (3) All others. (b) If you do not submit sufficient information in your FOIA request for the Agency to determine your proper fee category

Grouping rules—Initial allocation and apportionment of deductions and taxes. For purposes of determining whether passive income is high-taxed, expenses, losses and other deductions shall be allocated and apportioned initially to each of the groups of passive income (described in paragraphs (c)(3), (4), and (5) of this section) under the rules of §§1.861-8

. Interest shall be adjusted for amortization of premium and accrual of discount in accordance with the rules prescribed in section 822(d)(2) and §1.822-10; (ii) Dividends, as described in §1.61-9; (iii) Rents and royalties, as

corporation's taxable year, and then dividing that portion pro rata among the shares outstanding on that day. See paragraph (b) of this section for rules pertaining to the computation of each shareholder's pro rata share when an election is made under section 1377(a)(2) to treat the taxable year of an S corporation as if it consisted of two taxable years in the case of a termination of a shareholder's entire interest in the corporation. See

(a) An application for approval of a motor assembly shall include a composite drawing or drawings with the following information: (1) Model (type), frame size, and rating of the motor assembly. (2) Overall dimensions of the motor assembly, including conduit box if applicable, and internal free volume. (3) Material and quantity for each of the component parts that

the close of the first taxable year of the fund ending after July 18, 1984 (calculated in the manner set forth in Q&A-3 of §1.512(a)-3T, and adjusted under paragraph (c) of Q&A-11 of §1.419-1T), reduced by employer contributions to the fund before the close of such first taxable year to the extent that such contributions are not deductible for the taxable year of the employer with or within

After January 26, 1931, no permit, license, lease, or other authorization for the use of land within the Glacier National Park, Montana, for the erection and maintenance of summer homes or cottages shall be granted or made: Provided, however, That the Secretary of the Interior may, in his discretion, renew any permit, license, lease, or other authorization for such purpose granted or made prior to January 26, 1931.

be adjusted for amortization of premium and accrual of discount in accordance with the rules prescribed in section 822(d)(2) and §1.822-7; (ii) Dividends, as described in §1.61-9; (iii) Rents and royalties, as described in

. The EPA will generally not consider comments or comment contents located outside of the primary submission (i.e., on the web, cloud, or other file sharing system). For additional submission methods, please contact the person identified in the For Further Information Contact section. For the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit http://www.epa.gov/​dockets/​commenting-epa-dockets

AGENCY: Environmental Protection Agency (EPA).

(a) General rule. If a regulated investment company makes an election under section 853(a), in the manner provided in §1.853-4, the regulated investment company is required under section 853(c) to furnish its shareholders with a written notice mailed not later than 60 days after the close of its taxable year. The notice must

Historical and Revision Notes Based on title 28, U.S.C., 1940 ed., §41(26) (Mar. 3, 1911, ch. 231, §24, par. 26, as added Jan. 20, 1936, ch. 13, §1, 49 Stat. 1096). Words "civil action" were substituted for "suits in equity"; word "plaintiff" was

debt instrument that is issued for nonpublicly traded property. Paragraph (d) of this section provides special rules for tax-exempt obligations. See §1.1275-6 for a taxpayer's treatment of a contingent payment debt instrument and a hedge. (2) Exceptions. This section does not apply to— (i) A

See §1.460-2 for rules providing for the application of the long-term contract methods to certain manufacturing contracts. [T.D. 8067, 51 FR 393, Jan. 6, 1986, as amended by T.D. 8929, 66 FR 2240, Jan. 11, 2001]

For regulations providing for a claim of reduced withholding tax under section 1442 by certain foreign corporations pursuant to the provisions of an income tax treaty, see §1.1441-6. [T.D. 8734, 62 FR 53466, Oct. 14, 1997]

The employee representative tax is measured by the amount of compensation received for services rendered as an employee representative. For provisions relating to compensation, see §31.3231(e)-1. [T.D. 8582, 59 FR 66190, Dec. 23, 1994]

305. Statutory Notes and Related Subsidiaries Effective Date Section applicable to generation-skipping transfers (within the meaning of

Editorial Notes Prior Provisions A prior section 5802, act