(3) Brand name; (4) Kind of spirits. However, this may be omitted if the dealer keeps available for inspection a separate list or record identifying “kind” with the brand name; (5) Number of packages, if any, and number of cases by size of bottle; and (6) Package identification numbers of containers of alcohol repackaged for industrial use pursuant to subpart L of

provisions of subpart E of this part: Provided, That where a diagram has been furnished by the manufacturer in accordance with the provisions of §40.69, the proposed successor may adopt such diagram if it is currently complete and accurate. The manufacturer shall give such notice of transfer, and the proposed successor shall make application for permit and file bond, as

officer to supervise destruction of the tobacco products or he may authorize the manufacturer to destroy such products without supervision by so stating on a copy of the manufacturer's notice returned to the manufacturer. When so authorized by the appropriate TTB officer, the manufacturer shall destroy the tobacco products by burning completely or by rendering them unfit for consumption. Upon completion of the destruction, the manufacturer shall make an entry of such destruction in his factory record

(3) Removed, subject to tax; (4) Removed, without payment of tax, for export purposes, use of the United States or transfer in bond pursuant to §40.451; or (5) Lost or destroyed. (b) The entries for each day in the records maintained or kept under this subpart must be made by the close of the

longer necessary to hold such security, he shall fix the date or dates on which a part or all of such security may be released. At any time prior to the release of such security, the appropriate TTB officer may, for proper cause, extend the date of release of such security for such additional length of time as in his judgment may be appropriate. (b) Treasury Department Circular No. 154 is periodically revised and contains the provisions of 31 CFR part 225 and the forms

(a) Purpose. This subpart B requires applicants for and participants in covered HUD programs to disclose, and submit documentation to verify, their Social Security Numbers (SSNs). This subpart B also enables HUD and PHAs to obtain income information about applicants and participants in the covered programs through computer matches with State Wage Information Collection Agencies (SWICAs) and Federal agencies, in order to verify

taxable sale had knowledge at the time of the sale that the article or fuel was being purchased for export to a foreign country or shipment to a possession of the United States. See §48.6416(e)-1 for the circumstances under which a claim for refund by reason of the exportation of an article may be claimed by the exporter or shipper, rather than by the person who paid the tax. For definition of

The remedial action rules of §1.142-2 apply to qualified small issue bonds issued under section 144(a) and to qualified redevelopment bonds issued under section 144(c), for this purpose treating those bonds as exempt facility bonds and the qualifying purposes for those bonds as exempt facilities. [T.D. 8712, 62 FR 2303

No deduction for deficiency dividends shall be allowed under section 547(a) if the determination contains a finding that any part of the deficiency is due to fraud with intent to evade tax, or to wilful failure to file an income tax return within the time prescribed by law or prescribed by the Secretary or his delegate in pursuance of law. See §1.547-7 for effective date.

If the contracting officer determines it may be desirable to hold a preconstruction conference, the contracting officer shall insert a clause substantially the same as the clause at 52.236-26, Preconstruction Conference, in solicitations and fixed price contracts for construction or for dismantling, demolition or removal of improvements.

this section provides examples illustrating the application of the rules of this section. Paragraph (j) of this section provides dates of applicability. For rules regarding the application of this section to members of a consolidated group, see generally §1.385-4. (b) Covered debt instrument treated as stock—(1)

administrator must make certain material available to participants and beneficiaries for inspection at reasonable times and places. (b) Fulfilling the disclosure obligation. (1) Except as provided in paragraph (e) of this section, where certain material, including reports, statements

(a) In general. (1) A husband and wife may elect to make a joint return under section 6013(a) even though one of the spouses has no gross income or deductions. For rules for determining whether individuals occupy the status of husband and wife for purposes of filing a joint return, see paragraph (a) of

(g) Application to inventories. This section does not apply to any loss upon the worthlessness of any security reflected in inventories required to be taken by a dealer in securities under section 471. See §1.471-5. (h) Special rules for banks. For special rules applicable

net loss) shall not be used to reduce gross income or personal holding company income for purposes of the personal holding company tax. Similarly, under section 543(b)(2) the gains which are to be included in gross income, and in personal holding company income with respect to transactions described in section 543(a)(3) and paragraph (b)(6) of §1.543-1, shall be the net gains from commodity

occupying the generation above the highest generation of any person in existence at the time of the GST who then occupies the highest generation level of any person who may subsequently hold an interest in the trust. See §26.2612-1(e) for rules determining when a person has an interest in property held in trust. (b) Examples. The

(a) Taxable articlesAny property on which, or for or in respect whereof, any tax is imposed by this title which shall be found in the possession or custody or within the control of any person, for the purpose of being sold or removed by him in fraud of the internal revenue laws, or with design to avoid payment of such tax, or which is removed, deposited, or concealed, with intent to defraud the United States of such tax or any

notional principal contract may be disregarded if the district director determines that a purpose for such participation was to affect the source of notional principal contract income. (3) Effectively connected notional principal contract income. Notional principal contract income that under principles similar to those set forth in

Any comments must arrive by September 26, 2019. ADDRESSES: Submit your comments, identified by Docket ID No. EPA-R09-OAR-2019-0240 at https://www.regulations.gov. For comments submitted at Regulations.gov, follow the online instructions for submitting comments. Once submitted, comments cannot be edited or removed from Regulations.gov. The EPA may

shall be designated for the unexpired portion of the term by the official who designated the member. (d) The Board shall visit the Academy annually. With the approval of the Secretary of the Navy, the Board or its members may make other visits to the Academy in connection with the duties of the Board or to consult with the Superintendent of the Academy. (e) The Board shall inquire into the state of morale and discipline, the

No person may remove from the vinegar plant premises vinegar or other fluid or any other material containing more than 2 percent alcohol by volume. (26 U.S.C. 5504)

The consignment, shipment, and delivery of wines removed under this subpart shall be made under the provisions of subpart M of this part. (72 Stat. 1336; 26 U.S.C. 5062)

An opening inventory shall be made by the manufacturer of cigarette papers and tubes at the time of first commencing business. (72 Stat. 1422; 26 U.S.C. 5721)

A special inventory shall be made by the manufacturer of cigarette papers and tubes when required by the appropriate TTB officer. (72 Stat. 1422; 26 U.S.C. 5721)

Any number of persons carrying on one business in partnership at any one place during any tax year are required to pay only one special tax. (26 U.S.C. 5733)

(a) In a transfer described in section 381(a), the acquiring corporation, as defined in §1.381(a)-1(b)(2), and only that corporation, succeeds to the earnings and profits of the distributor or transferor corporation (within the meaning of §1.381(a)-1(a

For purposes of the regulations under section 6421, unless otherwise expressly indicated— (a) Gasoline. The term “gasoline” has the same meaning given to such term by section 4082(b) and regulations thereunder. (b) Qualified business use. (1) The term “qualified business use” means any use by

ASB 429-15-26 specify procedures for the same part-numbered T/R links. However, the two service information documents address different unsafe conditions, specifically ASB 429-15-16 Rev. B addresses wear and ASB 429-15-26 addresses corrosion. Accordingly, the two different unsafe conditions are addressed in two separate ADs. The unsafe condition of wear (ASB 429-15-16 Rev. B) is addressed in AD 2019-11-05, Amendment 39-19651 (84 FR 26546, June 7, 2019) (“AD 2019-11-05”). The unsafe condition of