January 28, 1988, the Governor submitted a plan revision (1) updating citations to Federal regulations in the South Dakota air pollution control regulations (Administrative Rules of South Dakota 74:26), (2) adopting new ambient air quality standards for particulates (PM10), (3) revising the State administrative procedures for handling permit hearings and contested cases, and (4) correcting deficiencies in the stack height regulations.

any provision of the internal revenue laws or the regulations thereunder to be delivered by any method other than by mailing. (e) Mailing of deposits (1) Date of depositIf any deposit required to be made (pursuant to regulations prescribed by the Secretary under section 6302(c)) on or before a prescribed

Election to amortize organizational expenses—(1) In general. Under section 709(b), a partnership may elect to amortize organizational expenses as defined in section 709(b)(3) and §1.709-2(a). In the taxable year in which a partnership begins business, an electing partnership may deduct an amount equal to the lesser of the amount of the

on the date claimed as the date of loss. No loss for a decline in the value of stock owned by the taxpayer shall be allowed as a deduction under section 165(a) except insofar as the loss is recognized under §1.1002-1 upon the sale or exchange of the stock and except as otherwise provided in §1.165-5

foundation may not make any lobbying expenditures: If a private foundation does make a lobbying expenditure, it is subject to an excise tax under section 4945). Section 1.501(h)-2 lists which public charities are eligible to make the expenditure test election. Section 1.501(h)-2 also provides

This section lists the headings for §§1.904(b)-1 and 1.904(b)-2. §1.904(b)-1   Special rules for capital gains and losses. (a) Capital

(a) A fiduciary (not including a fiduciary of the estate of a nonresident decedent, other than the executor, who as a fiduciary holds, or has held at any time since the decedent's death, property transferred to the fiduciary from a decedent dying after December 31, 1970, or his estate, may make written application to the applicable internal revenue officer with whom the estate tax return is required to be filed, as provided in

(a) It is the duty of the executor to keep such complete and detailed records of the affairs of the estate for which he acts as will enable the district director to determine accurately the amount of the estate tax liability. All documents and vouchers used in preparing the estate tax return (§20.6018-1) shall be retained by the executor so as to be available for

§25.2502-1(c)(1). (b) No part of a donor's lifetime specific exemption of $30,000 may be deducted from the value of a gift attributable to his spouse where a husband and wife consent, under the provisions of section 2513, to have the gifts made during a calendar quarter or calendar year considered as made one-half by each of them. The “gift-splitting” provisions of section 2513 do not

detailed record with respect to the tax, interest, addition to the tax, additional amount, or assessable penalty to which the claim relates. Such record shall include any records required of the claimant by paragraph (b) of this section and by §§31.6001-2 to 31.6001-5, inclusive, which relate to the claim. (d) Records of employees.

(2) The amount of such remuneration which constitutes wages subject to the tax. See §31.3306(b)-1 through §31.3306(b)(8)-1. (3) The amount of contributions paid by him into each State unemployment fund, with respect to services subject to the law of such State, showing separately (i) payments made and neither deducted nor to

Subject to the provisions of §§301.6316-3 to 301.6316-5, inclusive, that portion of the income tax which is attributable to amounts received by a citizen of the United States in nonconvertible foreign currency may be paid in such currency— (a) For any taxable year beginning on or after January 1, 1955, and before January 1, 1964, if

(a) If any person with an address in Ireland who receives a dividend from a United States corporation with respect to which United States tax at the rate of only 15 percent has been withheld at source is a nominee or representative through whom such dividend flows to a person other than one described in §513.2(a) as being entitled to such reduced rate of 15 percent, such

use in the manufacture of vinegar shall make the premises and records available for inspection by appropriate TTB officers during regular business hours. (August 16, 1954, ch. 736, 68A Stat. 903, as amended (26 U.S.C. 7606); Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended (

record will contain the following: (a) The volume produced by fermentation in wine gallons determined by actual measurement; (b) The volume received, shipped taxpaid, removed (e.g., taxpaid, in bond, export, family use, samples) and used in sparkling wine or sparkling hard cider production; if a tax credit under 26 U.S.C. 5041(c) may be

surety, because such bonds automatically apply to withdrawals for transfer to customs bonded warehouses. (Sec. 201, Pub. L. 85-859, 72 Stat. 1352, as amended, 1362, as amended, 1380, as amended, 1381, 1382 (26 U.S.C. 5175, 5214, 5362) sec. 3. Pub. L. 91-659, 84 Stat. 1965, as amended (

determination and payment of tax for experimental purposes in a factory. (d) Use outside factory. A manufacturer may remove tobacco products in bond for experimental purposes outside a factory. When tobacco products are shipped for experimental purposes outside the factory, the proprietor of the factory remains liable for the taxes imposed by 26

“Whereas the purpose of this extension is to bind the obligors for the purpose of the tax imposed by 26 U.S.C. 7652(b), on tobacco products and cigarette papers and tubes exported from the Virgin Islands and removed from customs custody in the United States without payment of internal revenue tax, for delivery to the principal on said bond.” “Now, therefore, the

assessment in writing with the appropriate TTB officer. The request, in order to be effective, must be transmitted separately from any other document, must set forth the classes of tax and the taxable periods for which the prompt assessment is requested, and must clearly indicate that it is a request for prompt assessment under the provisions of 26 U.S.C. 6501(d). The effect of such a request is to limit the

(a) In general. A State's UC law must conform with, and the administration of its law must substantially comply with, the requirements of this regulation for purposes of certification under: (1) Section 3304(c) of the FUTA (26 U.S.C. 3304(c)), with respect to whether employers are eligible to receive

Empowerment zone means an area designated by HUD as an Empowerment Zone under 26 U.S.C. 1391-1393. Enterprise community means an area designated by HUD as an Enterprise Community under

40 U.S.C. 552, Abandoned or Unclaimed Property on Government Premises. (2) 40 U.S.C. 1306, Disposition of Abandoned or Forfeited Property. (3)

§ 9008.2 Definitions. (a) Commission means the Federal Election Commission. (b) Fund means the Presidential Election Campaign Fund established by

such election shall apply to the taxable year for which made and all subsequent taxable years unless revoked with the consent of the Secretary. (4) Change in functional currency treated as a change in method of accountingAny change in the functional currency shall be treated as a change in the taxpayer's method of accounting for purposes of section 481

(a) DeterminationFor purposes of this part, the term "determination" means— (1) a decision by the Tax Court or a judgment, decree, or other order by any court of competent jurisdiction, which has become final; (2) a closing agreement made under section 7121;

employees of the Government of the United States in foreign countries. (c) Limitation on exclusionSubsection (a) shall not apply to— (1) any employee of a controlled commercial entity (as defined in section 892(a)(2)(B)), or (2) any employee of a foreign government whose services are

Editorial Notes Prior Provisions A prior section 7477, added Pub. L. 94