TTB officer or permit him to examine such articles shall be liable to the penalties prescribed by law for the offense. (68A Stat. 872, 903; 26 U.S.C. 7342, 7606) [T.D. 6871, 31 FR 40, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. ATF

Any appropriate TTB officer may enter, during business hours, the premises of any regulated establishment for the purpose of inspecting and examining any records, articles, or other objects required to be kept by such establishment under 18 U.S.C. chapter 40 or 44, or provisions of 26 U.S.C. enforced and administered by the Bureau, or regulations issued pursuant

If the United States is not a party to a civil action or suit, the United States may intervene in such action or suit to assert any lien arising under provisions of 26 U.S.C. enforced and administered by the Bureau on the property which is the subject of such action or suit. The provisions of 28 U.S.C. 2410 (except subsection (b)) and of

All provisions of law relating to special taxes imposed by chapter 51 and to engraving, issuance, sale, accountability, cancellation, and distribution of stamps for tax payment shall, insofar as not inconsistent with the provisions of this chapter, be applicable with respect to the taxes imposed by sections 5801, 5811, and 5821.

Every person other than the owner, or his agent authorized so to do, who intentionally removes or defaces any mark, brand, or label required by section 5412 and regulations issued pursuant thereto shall be liable to a penalty of $50 for each barrel or other container from which such mark, brand, or label is so removed or defaced.

(a) Scope. This section prescribes rules for qualification for a section 338(h)(10) election and for making a section 338(h)(10) election. This section also prescribes the consequences of such election. The rules of this section are in addition to the rules of §§1.338-1 through 1.338-10 and, in appropriate cases, apply instead of

). (2) Acquisition date assets. Acquisition date assets are the assets of the target held at the beginning of the day after the acquisition date (but see §1.338-1(d) (regarding certain transactions on the acquisition date)). (3) Affiliated group. The term

character in the hands of that beneficiary of income from real property, or from any interest in real property. It is immaterial that no tax would be imposed on the income by section 871(a) and paragraph (a) of §1.871-7, or by section 881(a) and paragraph (a) of §1.881-2, if the election were not in effect

(ii) Administrative proceeding. The costs were incurred in connection with an administrative proceeding as defined in §301.7430-3(a); (iii) Administrative proceeding date. The costs were incurred on or after the administrative proceeding date as defined in

(a) In general. Except as otherwise provided in this section and in §1.50A-2, the amount of the work incentive program (WIN) credit allowed by section 40 for the taxable year is equal to 20 percent of the taxpayer's WIN expenses (as determined under paragraph (a) of

(a) Allowance of deduction—(1) In general. Under section 187(a), every person, at his election, shall be entitled to a deduction with respect to the amortization of the adjusted basis (for determining gain) of any certified coal mine safety equipment (as defined in §1.187-2), based on a

This section lists the captions contained in the regulations under section 338 as follows: §1.338-1   General principles; status of old target and new target. (a) In general. (1) Deemed transaction. (2) Application of other rules of

(a) Scope. This section provides rules under section 338(b) to determine the adjusted grossed-up basis (AGUB) for target. AGUB is the amount for which new target is deemed to have purchased all of its assets in the deemed purchase under section 338(a)(2). AGUB is allocated among target's assets in accordance with §1.338-6 to

(ii) both the issuing corporation and the acquired corporation, in any case where the issuing corporation has acquired control (as defined in section 368(c)), or has acquired substantially all of the properties, of the acquired corporation. (B) The average annual earnings referred to in subparagraph (A) is, for any corporation

If requested by the appropriate TTB officer, a proprietor must immediately return for correction any operating permit that contains an error. (26 U.S.C. 5271)

A proprietor must mark packages and portable containers containing denatured spirits in accordance with the requirements of subpart S of this part. (26 U.S.C. 5206)

A special inventory shall be made by the export warehouse proprietor whenever required by any appropriate TTB officer. (72 Stat. 1422; 26 U.S.C. 5721)

are published on RMA's website are considered matters of general applicability and are not appealable to NAD. Before obtaining judicial review of any final agency determination, you must obtain an Administrative Final Determination from the Director of NAD on the issue of whether the final agency determination is a matter of general applicability. (6) With respect to an administrative review of a FCIC interpretation: (i) If

, the Secretary shall submit an interim report to the Committee on Health, Education, Labor, and Pensions of the Senate and the Committee on Energy and Commerce of the House of Representatives regarding aggregate information collected pursuant to this section and epidemiological analyses, as appropriate. Such report shall be posted on the Internet website of the Department of Health and Human Services and shall be updated biennially. (2) Implementation report

, and the Committee on Health, Education, Labor, and Pensions of the Senate; and (B) make such report publicly available on the Internet website of the Department of Health and Human Services. (6) Applicability of FACAThe Working Group shall be treated as an advisory committee subject to the Federal Advisory Committee Act (5 U.S.C. App.). (7) SunsetThe Working

and State taxes and licensing or regulatory fees. The Secretary shall make reports received under this section available to the public on the Internet website of the Department of Health and Human Services. (b) Ensuring that consumers receive value for their premium payments (1) Requirement to provide value for premium payments (A

webinars is required. Registration information will be posted on the Council's website at www.safmc.net as it becomes available. Listening stations for each hearing will be available at the following locations: August 12, 2019 Webinar 1. Jacksonville University, 2800 University Blvd. N, Jacksonville, FL 32211. (Meeting in Davis College of Business Conference Room 171);

NRC-2020-0037 when contacting the NRC about the availability of information for this action. You may obtain publicly-available information related to this action by any of the following methods: Federal Rulemaking Website: Go to https://www.regulations.gov and search for Docket ID NRC-2020-0037. Address questions about NRC dockets to Carol Gallagher; telephone: 301-415-3463; email: Carol.Gallagher

December 30, 2019. ADDRESSES: Please refer to Docket ID NRC-2019-0170 when contacting the NRC about the availability of information for this action. You may obtain publicly-available information related to this action by any of the following methods: Federal Rulemaking Website: Go to https://www.regulations.gov