valueless in any year before its expiration the unrecovered cost or other basis may be deducted in that year. See §1.167(a)-14(c)(4) for depreciation of a separately acquired interest in a patent or copyright described in section 167(f)(2) acquired after January 25, 2000. See §1.197-2 for

§1.168A-5). However, if the property constituting such facility is depreciable property under section 167 and the regulations thereunder, then the depreciation deduction provided by such section and regulations is allowable with respect to the amount attributable to such construction on or before December 31, 1949. (b) Similarly, if only a portion of the construction, reconstruction

to a foreign corporation or entity that has no office or place of business in the United States. (b) Deposits by electronic funds transfer. For the requirement to deposit corporation income and estimated income taxes and certain taxes of tax-exempt organizations by electronic funds transfer, see §31.6302-1(h) of this chapter

§301.6223(c)-1. (2) In addition to the information specified in §301.6223(c)-1, notification that a person is (or was) a debtor in a bankruptcy proceeding shall include the date the bankruptcy proceeding was filed, the name and address of the court in which the

(a) In general. A civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture (with respect to the provisions of 26 U.S.C. enforced and administered by the Bureau) will be commenced when the appropriate TTB officer, directs that the action be commenced. (b) Property held by banks. The appropriate TTB officer shall not

(a) Transportation by airIn the case of any amount paid for transportation by air (including any amount treated as paid for transportation by air by reason of section 4261(e)(3) of title 26) during the excise tax holiday period, no tax shall be imposed under

delivery to the carrier. (3) Service by electronic means is effected on sending. {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"29","subtitle":"A","part":"26"},"current":false,"authority":["Secretary's Order 01–2020, \u003ca href=\"https://www.federalregister.gov/citation/85-FR-13186\" class=\"fr-reference\" data-reference=\"85 FR 13186\"\u003e85

/30108\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e30108\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/52/30111\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e30111(a)(8)\u003c/a\u003e, and \u003ca href=\"https://www.govinfo.gov/link/uscode/52/30111\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e30111(b)\u003c/a\u003e; \u003ca href=\"https://www.govinfo.gov/link/uscode/26/9007\" class=\"usc

provided no later than 30 days after the disposition of the vehicle. Replaced passenger motor vehicles shall not be retained in service after receipt of the replacement vehicle. {"origins":[{"level":"part","identifier":"109-26","label_level":"Part 109-26","hierarchy":{"title":"41","subtitle":"C","chapter":"109","subchapter":"A","part":"109-26"},"current":false,"authority":["Sec. 644, Pub. L. 95-91, 91 Stat. 599 (\u003ca href

[39 FR 20599, June 12, 1974, as amended at 40 FR 7619, Feb. 21, 1975] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41

(a) Reserve strengthening or weakening. Section 810(d)(1) provides that if the basis for determining any item referred to in section 810(c) and paragraph (b) of §1.810-2 at the end of any taxable year differs from the basis for such determination at the end of the preceding taxable year, then so much of the difference between:

for this action. Following a periodic review of the 2008 NAAQS for O3, EPA revised the primary and secondary O3 NAAQS to 0.070 ppm (80 FR 65291, October 26, 2015).[1] The primary NAAQS is designed to protect human health, and the secondary NAAQS is designed to protect the public welfare.[2]

provided. Access comments electronically on http://www.regulations.gov and on MSHA's website at https://www.msha.gov/​regulations/​rulemaking. Docket: For access to the docket to read comments received, go to http://www.regulations.gov or http://www.msha.gov/​currentcomments.asp. To read background documents, go to http://www.regulations.gov. Review comments in person

(f), 403(b)(8) and (10), and 3405(c), see §§1.402(c)-2, 1.402(f)-1, and 1.403(b)-7(b), and §31.3405(c)-1 of this chapter, respectively. List of Questions Q-1: What

illustrated by the following examples: Example 1. A places section 1245 property in trust to pay the income from the property to B for his life, and after B's death to distribute the property to C. If the basis of the property to the fiduciary and to C is determined under the uniform basis rules prescribed in paragraph (b) of

(a) In general. If property is transferred (within the meaning of §1.83-3(a)) in connection with the performance of services, the person performing such services may elect to include in gross income under section 83(b) the excess (if any) of the fair market value of the property at the time of transfer (determined without regard to

personal property means: (1) Tangible personal property (as defined in paragraph (c) of §1.48-1, relating to the definition of section 38 property for purposes of the investment credit), and (2) Intangible personal property. (c)

(a) In general. Any person applying to a district director for a determination described in paragraph (b)(7) of §1.7476-1 shall cause notice of the application to be given to persons who qualify as interested parties under §1.7476-1

This subpart explains the requirements for amending a distilled spirits plant registration and, if applicable, an operating permit. For information regarding amendments to a basic permit issued under the Federal Alcohol Administration Act, see part 1 of this chapter. (26 U.S.C. 5171)

Before withdrawing distilled spirits from bond, the proprietor must gauge the spirits and determine the tax that is due on the spirits. This requirement applies to all spirits on which the tax will be either prepaid or deferred. (26 U.S.C. 5006, 5204, 5213)

The regulations in this subpart cover production operations. A proprietor authorized to produce distilled spirits must conduct production operations in accordance with the provisions of this subpart. Subpart V of this part sets forth recordkeeping requirements that apply to production operations. (26 U.S.C. 5201)

When spirits are dumped for rebottling, the proprietor must prepare an appropriately modified bottling and packaging record. If the spirits were originally bottled by another proprietor, the rebottling proprietor must obtain a statement from the original bottler consenting to the rebottling. (26 U.S.C. 5201)

If a proprietor labels spirits as bottled-in-bond for domestic consumption the labels must meet the requirements in part 5 of this chapter and the bottles must bear a closure or other device as required by subpart T of this part. (26 U.S.C. 5201)

A proprietor must mark, identify, and label all containers of spirits or denatured spirits as provided in this part. For information regarding liquor bottle label requirements, see subpart T of this part and part 5 of this chapter. (26 U.S.C. 5204, 5206)

When required to submit a transaction form to the appropriate TTB officer under this part, the proprietor must submit the form no later than the close of business of the third business day following the day on which the transaction took place. (26 U.S.C. 5207)

Where an individual or a firm engaged in business requiring registration under this part forms a corporation to take over and conduct the business, the corporation, as a separate legal entity, must register in its own name as a new business. (26 U.S.C. 5124)

In the case of bonds required under this part, a single bond will not be accepted in lieu of two or more bonds. (26 U.S.C. 7102) [T.D. ATF-301, 55 FR 47650, Nov. 14, 1990]

requirements of section 981(a)(1) and subparagraph (2) of this paragraph are met, unless the Director of International Operations consents, in accordance with paragraph (c)(2) of this section, to a termination of the election. An election under section 981(a) and this section has no effect for any taxable year beginning before January 1, 1967, for which a separate election, if made, must be made under section 981(c)(1) and