(a) The provisions of this subpart, with the exception of §95.10-90, shall apply to all fire main installations contracted for on or after May 26, 1965. Installations contracted for prior to May 26, 1965, shall meet the requirements of §95.10-90.

(a) In general. (1) If the election to treat exploration expenditures under section 615 has been made or is deemed made under §1.615-6(b) subject to the total limitation of $100,000, a taxpayer who has made exploration expenditures prior to January 1, 1970, with respect to more than one mine or

This subpart covers the establishment and operation of alcohol fuel plants. (26 U.S.C. 5181)

) In respect of which, before February 23, 2000, an amount has been included in income or added to earnings and profits pursuant to §7.367(b)-7 or §7.367(b)-10 of this chapter (as in effect prior to February 23, 2000, see 26 CFR part 1 revised as of April 1, 1999). (b) Applicable rules. See §7.367(b)-12(b) through (e) of this chapter (as in effect prior to January 11, 2001, see 26 CFR part 1 revised as of April 1, 2000) for

(a) Receipts into storage. When a proprietor receives into the storage account packages of spirits from customs custody, the proprietor must use the last official gauge to compute and record the average content of the packages received in the storage records required under §19.590. That gauge also will constitute the basis for

(a) On each container of spirits withdrawn under §19.434, the proprietor must affix a label showing the following information: (1) The proprietor's name and plant number; (2) The date withdrawn; (3) The purpose for which withdrawn; (4

(a) Each proprietor must submit monthly reports of its distilled spirits plant operations to TTB in accordance with paragraph (b) of this section. The proprietor must submit the original reports to TTB and must retain a copy for its records. The required monthly report forms are as follows: (1) Monthly Report of Production Operations, form TTB F 5110.40, except that no report is required when production operations are suspended as

(c) Additional security. The appropriate TTB officer may require additional security measures for the premises if the alcohol fuel plant's security is found to be inadequate. The additional measures required may depend upon past security problems experienced at the alcohol fuel plant, the volume of alcohol produced, the risk to tax revenue, and any safety requirements. Additional security measures may include, but are not limited to:

(a) Claims. All claims filed under this part for abatement, refund, credit, or remission of tax will be filed on TTB F 5620.8 (2635). Each claim filed under this part will: (1) Show the name, address, and title of the claimant; (2) Be signed by the claimant or the duly authorized agent of the claimant; and (3) Be executed under

distilled spirits have not been unlawfully diverted, or lost by theft with connivance, collusion, fraud, or negligence on the part of the exporter, owner, consignor, consignee, bailee, or carrier or the employees or agents of any of them: Provided, That such remission in the case of loss of distilled spirits by theft shall only be allowed to the extent that the claimant is not indemnified against or recompensed in respect of the tax for such loss.

deposited in the mail in the United States within the time prescribed for filing in an envelope or other appropriate wrapper that was properly addressed with postage prepaid, the form will be considered as timely filed. If the postmark is not legible, the sender has the burden of proving the date when the postmark was made. When registered mail is used, the date of postal registration will be accepted as the postmark date. (b) Transition

, (d) The amount of the bond is no longer sufficient under the provisions of §40.133 or §40.134 and a strengthening bond has not been filed, or (e) The appropriate TTB officer considers such a superseding bond necessary for the protection

certificate of receipt on each copy of the notice of removal, noting thereon any discrepancy; return one copy to the manufacturer or export warehouse proprietor making the shipment for filing with the appropriate TTB officer; retain one copy at his warehouse as a part of his records; and file the remaining copy with his report, required by §44.147. (72 Stat

Classification. Class III (premarket approval). (c) Date PMA or notice of completion of a PDP is required. A PMA or a notice of completion of a PDP is required to be filed with the Food and Drug Administration on or before December 26, 1996 for any fetal scalp clip electrode and applicator that was in commercial distribution before May 28, 1976, or that has, on or before December 26, 1996 been found to be substantially equivalent

Need for Correction As published October 31, 2019 (84 FR 58460), the final regulations (TD 9879; FR Doc. 2019-23559) contained errors that may prove misleading and therefore need to be corrected. List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Correction of Publication

American history, except that the term does not include any such item which is located within the interior of a structure or a structure which is primarily used for other purposes. (2) The district of columbia and its environs.—The term "the District of Columbia and its environs" means those lands and properties administered by the National Park Service and the General Services Administration located in the Reserve, Area I, and Area II as

§1.704-1(b)(4) does not provide a method for deeming the allocations to be in accordance with the partners' interests in the partnership) must otherwise comply with the requirements of §1.704-1(b)(4). Allocations attributable to nonrecourse liabilities or partner nonrecourse debt must comply with the requirements of

Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002. [T.D. 8996, 67 FR 35012, May 17, 2002]

The provisions of §§1.7519-1T through §1.7519-3T are effective for taxable years beginning after December 31, 1986. [T.D. 8205, 53 FR 19710, May 27, 1988]

See §40.6011(a)-1(a)(2) for the rules relating to the period covered by the return. [T.D. 8963, 66 FR 41776, Aug. 9, 2001]

For provisions relating to the requirement of returns of partnership income, see §1.6031(a)-1 of this chapter. [T.D. 8841, 64 FR 61502, Nov. 12, 1999]

For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§301.6103(a)-1, 301.6103 (b)-1, 301.6103(c)-1, 301.6103 (d)-1, and 301.6103(f)-1.

Any reference in §§301.6316-1 to 301.6316-8, inclusive, to “tax” shall be deemed also to refer to the interest, additions to the tax, additional amounts, and penalties attributable to the tax. Lien for Taxes

For regulations under section 6425, see §§1.6425-1 to 1.6425-3, inclusive, of this chapter (Income Tax Regulations). [T.D. 7059, 35 FR 14548, Sept. 17, 1970]

For regulations under section 6654, see §§1.6654-1 to 1.6654-5, inclusive, of this chapter (Income Tax Regulations). [T.D. 7282, 38 FR 19029, July 19, 1973]

Notwithstanding section 7605(b), the books of account of any person liable for tax under this chapter may be examined and inspected as frequently as may be needful to the enforcement of this chapter.

(a) Whenever handling is regulated pursuant to §966.54, each handler desiring to make shipments of tomatoes for any of the following purposes shall, prior thereto, apply to the committee for and obtain a Certificate of Privilege permitting such shipment: (1) For pickling, or (2) For processing, or

which base acres are allocated through the base acres reallocation process a yield will be established for the covered commodity on the farm using the yield on similarly situated farms, as determined by FSA. The yield on similarly situated farms will then be used as the 2013 county average counter-cyclical yield for the covered commodity. [79 FR 57716, Sept. 26, 2014, as amended at 83 FR 40658, Aug. 16, 2018]