68 FR 51373, Aug. 26, 2003. § 101-6.211 Procedure for effecting compliance. {"origins":[{"level":"part","identifier":"101-6","label_level":"Part 101-6","hierarchy":{"title":"41

43 U.S.C. 732-737) may file an application for an unrestricted deed pursuant to the Act of February 26, 1948 (62 Stat. 35; 43 U.S.C. 732-737), with the townsite trustee. The application must be in writing and must contain a description of the land claimed and information regarding the competency of the applicant. It must also contain evidence

(a) Agency Automatic (1%) Contributions. Each pay period, subject to the limitations in paragraph (c) of this section, any agency that employs an individual covered by FERS or BRS must make a contribution to that employee's tax-deferred balance for the benefit of the individual equal to 1% of the basic pay paid to such employee for service performed during that pay period. The employing agency must make Agency Automatic (1

(a) Quantities subject to duties. Customs duties and internal revenue taxes on alcoholic beverages provided for in headings 2207 and 2208, Harmonized Tariff Schedule of the United States (HTSUS), (19 U.S.C. 1202), and subject to internal revenue taxes shall be collected only on the number of proof gallons and fractional parts thereof

(a) General rule. Except as provided by paragraph (b) of this section, a return or return information (including taxpayer return information), as defined in section 6103(b) (1), (2), and (3) of the Internal Revenue Code, disclosed by the Internal Revenue Service before January 1, 1977, to an officer or employee of a Federal agency (as defined in section 6103(b)(9)) for a purpose not involving tax administration (as defined in

be used to provide residences for veterans, such issue also meets the requirements of paragraph (c) of this section. The requirements of section 143(g) and this section are applicable in addition to the requirements of section 148 and §§1.148-0 through 1.148-11. (b) Effective rate of mortgage interest not to exceed bond yield by more

sentence. 2003—Pub. L. 108–83 substituted "$25,000" for "$10,000" in first sentence. 1992—Pub. L. 102–392 substituted "$10,000" for "$4,000". 1987—Pub. L. 100–202 substituted "$4,000" for "$2,000". 1986—Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring

sell Y the remaining barrels of oil. For the purpose of the Act, X is the owner of the oil and must pay a fee of 3 cents per barrel on all 10,000 barrels of oil. (4) Cross-references. See §301.9001-2(a) for the definition of barrel,

Except as otherwise provided in this part, the appropriate TTB officer is authorized to approve all documents, bonds, and consents of surety required by this part. (26 U.S.C. 5171, 5172, 5173, and 5551)

This part applies to the several States of the United States and the District of Columbia. (Sec. 201, Pub. L. 85-859, 72 Stat. 1337, as amended (26 U.S.C. 5065))

Empty barrels, kegs, bottles, other containers, or other supplies stored in the brewery will be segregated from filled containers. (Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (26 U.S.C. 5411))

The consignment, shipment, and delivery of distilled spirits withdrawn without payment of tax under this subpart shall be made under the provisions of subpart M. (72 Stat. 1362; 26 U.S.C. 5214)

The consignment, shipment, and delivery of wines withdrawn without payment of tax under this subpart shall be made under the provisions of subpart M of this part. (72 Stat. 1380; 26 U.S.C. 5362)

The consignment, shipment, and delivery of taxpaid beer removed under this subpart shall be made under the provisions of subpart M of this part. (72 Stat. 1335; 26 U.S.C. 5055)

Anyone who fails to comply with the provisions of this part becomes liable to the civil and criminal penalties, and forfeitures, provided by law. (72 Stat. 1425, 1426; 26 U.S.C. 5761, 5762, 5763)

Anyone who fails to comply with the provisions of this subpart becomes liable to the civil and criminal penalties, and forfeitures, provided by law. (72 Stat. 1425, 1426; 26 U.S.C. 5761, 5762, 5763)

§ 13.2 Definitions. As used in this part, these terms shall have the following meaning: (a) The term Assistant Secretary means the Assistant Secretary of the Treasury (Enforcement and Operations). (b) The term extraordinary protective need means a need for protection requiring

section 6226 with respect to that final partnership administrative adjustment has become final. (b) Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see §301.6231(c)-3T contained in 26 CFR part 1, revised April 1, 2001. [T.D. 8965, 66 FR 50560, Oct. 4, 2001]

(a) Name, registry number, and address of the concentrate plant; (b) Name and address of the consignee; (c) Kind (by fruit from which produced) and description of product, e.g. grape concentrate, concentrated grape juice, unconcentrated grape juice, grape mash; (d) Quantity (in wine gallons); and (e) For concentrate, percent of alcohol by volume.

or are withdrawn based on the production or filling gauge; (d) Prepare a package gauge record in accordance with §19.619, and attach it to the record of shipment if the spirits are in packages that are to be gauged; (e) Prepare a record of shipment (shipping invoice, bill of lading, or other document serving the same purpose) for each

record in the daily records of operations, tank records, dump/batch records, bottling and packaging records, or denaturation records, as appropriate, any overages, gains, or losses disclosed by an inventory. (c) Retention. A proprietor must retain inventory records and make them available for inspection by TTB officers. (

Except for vinegar and salted wine as defined in §24.215, the proprietor shall submit under separate cover at the time of filing any nonbeverage wine formula a 750 mL sample of the base wine used and a 750 mL sample of the finished wine or wine product. The latter sample will be considered representative of the finished product. Any material change in the flavor or

25 degrees Brix. If grape juice or grape wine is ameliorated after chaptalization, the quantity of pure dry sugar added to juice for chaptalization will be included as ameliorating material. If fruit juice or fruit wine is ameliorated after chaptalization, pure dry sugar added under this section is not considered as ameliorating material. However, if fruit juice or fruit wine is ameliorated after chaptalization and liquid sugar or invert sugar syrup is used to chaptalize the fruit juice, the

Remission of the tax liability on tobacco products may be extended to the manufacturer liable for the tax where tobacco products in bond are lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of such manufacturer. Where tobacco products are so lost or destroyed the manufacturer shall report promptly such fact, and the circumstances, to the appropriate TTB officer. If the manufacturer wishes to be

If an administrator, executor, receiver, trustee, assignee, or other fiduciary, is to take over the business of an export warehouse proprietor, as a continuing operation, such fiduciary shall, before commencing operations, make application for permit and file bond as required by subpart D of this part, furnish certified copies, in duplicate, of the order of the court, or other pertinent documents, showing his appointment and qualification as such fiduciary, and make

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). Provisions of section 41(26)

§ 151.2 Issuance of a certificate of pure breeding. The Administrator will issue a certificate of pure breeding for an animal claimed to be entitled to free entry under the act provided the requirements of the regulations in this part are complied with. Such certificate will be presented to the owner, agent, or importer who in turn shall present it to the

(a) In order to be a bank as defined in section 581, an institution must be a corporation for federal tax purposes. See §301.7701-2(b) of this chapter for the definition of a corporation. (b) This section is effective as of January 1, 1997. [T.D. 8697, 61 FR 66588, Dec. 18, 1996]