See section 6863 and §301.6863-1 of this chapter (regulations on procedure and administration) for rules relating to the furnishing of bond to stay collection. [T.D. 7575, 43 FR 58817, Dec. 18, 1978]

For provisions relating to information returns and statements required in connection with certain options, see §§1.6039-1 and 1.6039-2 of this chapter (Income Tax Regulations). [T.D. 7275, 38 FR 11346, May 7, 1973]

to a partner up to the amount of built-in gain that is allocable to the partner on section 704(c) property (as defined under §1.704-3(a)(3)(ii)) or property for which reverse section 704(c) allocations are applicable (as described in §1.704-3(a)(6)(i)) where such property is subject to the

(a) Except as otherwise provided in sections 264 to 267, inclusive, interest paid or accrued within the taxable year on indebtedness shall be allowed as a deduction in computing taxable income. For rules relating to interest on certain deferred payments, see section 483 and the regulations thereunder. (b) Interest paid by the taxpayer on a mortgage upon real estate of which he is the legal or equitable owner, even though the taxpayer

trust. For this purpose, the income of the trust shall be determined in accordance with section 643(b) and §§1.643(b)-1 and 1.643(b)-2. (2) Trusts described in section 4947(a)(1). For taxable years beginning after December 31, 1980, a trust described in section 4947(a)(1) is not required to file a Form 1041-A.

expenditures paid or incurred prior to January 1, 1970, shall remain in effect with respect to such expenditures unless it is revoked under section 615(e) and §1.615-6. See §1.615-9 for treatment of a section 615(e) election with respect to expenditures paid or incurred after December 31, 1969.

adjustment is the annual rate of interest established under section 6621 of the Internal Revenue Code of 1986 (26 U.S.C. 6621) for the period. Interest accrues from the time payments of the increased costs were made to the contractor or subcontractor to the time the Federal Government receives full compensation

Liquors may be withdrawn without payment of tax for lading, and liquors on which the tax has been paid or determined may be laden with benefit of drawback of tax, subject to this part, for use on vessels and aircraft as follows: (a) Vessels or aircraft operated by the United States; (b) Vessels of the United States employed in the fisheries as provided in

For purposes of the regulations under section 597— (a) Unless the context otherwise requires, the terms consolidated group, member and subsidiary have the meanings provided in §1.1502-1; and (b) The following terms have the

(a) Overview—(1) In general. This section provides operational rules for calculating the section 199A(a) qualified business income deduction (section 199A deduction) under section 199A of the Internal Revenue Code (Code). This section refers to the rules in §§1.199A-2 through 1.199A-6. This

§ 200.519 Criteria for Federal program risk. (a) General. The auditor's determination should be based on an overall evaluation of the risk of noncompliance occurring that could be material to the Federal program. The auditor must consider criteria, such as described in

), May 2, 1996, 110 Stat. 1327, required the Department of the Interior to issue a specific schedule for the completion of title I of Pub. L. 102–436 (formerly set out above) within 30 days after Apr. 26, 1996, and to complete the land exchange not later than Sept. 30, 1996.] Acquisition of Certain Buildings, Etc.; Appropriation Act

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund, see §1.6694-1 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund

section 132(f)(5) of Title 26, Internal Revenue Code. Amendments 2002—Subsec. (a)(1). Pub. L. 107–296 substituted ", a member of a uniformed service, and a student who provides voluntary services under section 3111" for "and a member of a uniformed

(a) Application. No person engaged in business as a distiller, rectifier, importer, wholesaler, or warehouseman and bottler, directly or indirectly, or through an affiliate, shall sell or ship or deliver for sale or shipment or otherwise introduce in interstate or foreign commerce, or receive therein, or remove from customs custody, any distilled spirits in bottles, unless such bottles are marked, branded, labeled, or packaged

copy of the complete approved TTB F 5100.31 for the distinctive liquor bottle. (d) Cross reference. For procedures regarding issuance, denial and revocation of distinctive liquor bottle approvals, as well as appeal procedures, see part 13 of this chapter. (26 U.S.C. 5301)

(a) Measuring devices. The appropriate TTB officer may at any time require proprietors to provide at their own expense equipment for ascertaining the capacity and contents of tanks and other storage containers, and scales and measuring devices for weighing and measuring wine, spirits, volatile fruit-flavor concentrate, or materials received and used in the production or treatment of wine. Where winemaking materials or other

Wines manufactured, produced, bottled in bottles packed in containers, or packaged in casks or other bulk containers in the United States on which an internal revenue tax has been paid or determined, and which are filled on premises qualified under this chapter to package or bottle wines, may, subject to this part, be: (a) Exported; (b) Laden for use on the vessels or aircraft described in

If the customs inspection discloses evidence of fraud, the customs officer shall detain the merchandise and notify the district director of customs who shall report the facts forthwith to the appropriate TTB officer. The appropriate TTB officer shall make investigation and take such action as the facts may warrant. Where the detained merchandise has been withdrawn for transfer and deposit in a manufacturing bonded warehouse, the merchandise shall be deemed not to

Where tobacco products, or cigarette papers or tubes are removed from a factory or an export warehouse for direct delivery to a vessel or aircraft for transportation to a noncontiguous foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, the manufacturer or export warehouse proprietor making the shipment shall file two copies of the notice of removal, Form 5200.14, with the office of the district director of customs at the port

(a) Except as provided by §152.46, any modification in the composition, labeling, or packaging of a registered product must be submitted with an application for amended registration. The applicant must submit the information required by §152.50, as applicable to the change

(a) Requirement. When a contract financing clause is included at the inception of a contract, there shall be no separate consideration for the contract financing clause. The value of the contract financing to the contractor is expected to be reflected in either (1) A bid or negotiated price that will be lower than such price would have been in the absence of the contract financing, or

(a) Laws enforced by Customs Service for administering agencies. Some of the laws enforced in whole or in part by the Customs Service for administering agencies are: (1) Importations and exportations of arms, ammunition, implements of war, helium gas, and other munitions of war are governed by laws administered by the Bureau of Alcohol, Tobacco and Firearms and Department of State;

Administration, Center for Biologics Evaluation and Research, Office of Compliance and Biologics Quality (ATTN: Director), Document Control Center, 10903 New Hampshire Ave., Bldg. 71, Rm. G112, Silver Spring, MD 20993-0002, as appropriate. [64 FR 67756, Dec. 3, 1999, as amended at 69 FR 48775, Aug. 11, 2004; 74 FR 13112, Mar. 26, 2009; 80 FR 18091, Apr. 3, 2013]

valve that meets §56.50-60(d) of this chapter. [CGD 73-96, 42 FR 49027, Sept. 26, 1977, as amended by CGD 78-128, 47 FR 21208, May 17, 1982]