use, or deposited in a customs bonded warehouse or foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 19: (a) To the bonded premises of the distilled spirits plant for purposes authorized under 26 U.S.C.; or (b) To a wholesale liquor dealer; or (c) To a taxpaid storeroom. The export marks on spirits

. (72 Stat. 1419, as amended; 26 U.S.C. 5705) [T.D. 6871, 31 FR 47, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986. Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]

(a) Requirement. The employer identification number (as defined in 26 CFR 301.7701-12) of the taxpayer who has been assigned such a number must be shown on each special tax return, including each amended return, filed under this subpart. Failure of the taxpayer to include the employer identification number may result in the imposition of the penalty specified in

(a) General rule. Where it is not otherwise provided by provisions of 26 U.S.C. enforced and administered by the Bureau, the appropriate TTB officer shall, after the making of an assessment of a tax pursuant to §70.71 of this part, give notice to each person liable for the unpaid tax, stating the basis for the tax due, the amount of

Statutory Notes and Related Subsidiaries Effective Date Section effective on first day of first calendar month which begins more than 90 days after Jan. 12, 1971, see section 5 of Pub. L. 91–673, set out as an Effective Date of 1971 Amendment

sales for that entity to be taken into account as described in §51.5(c) or used to calculate the adjustment amount described in §51.5(e). (ii) Example. The following example illustrates the rule of paragraph (e)(5)(i) of this

$500,000 of gain if— (A) Either spouse meets the 2-year ownership requirements of §1.121-1(a) and (c); (B) Both spouses meet the 2-year use requirements of §1.121-1(a) and (c); and (C) Neither

In applying this section and §§1.410(b)-2 through 1.410(b)-10, the definitions in this section govern unless otherwise provided. Collectively bargained employee. Collectively bargained employee means a collectively bargained employee within the meaning of

services or the use of property, see sections 404 and 467. For purposes of this paragraph (a), money includes functional currency and, in certain circumstances, nonfunctional currency. See §1.988-2(b)(2) for circumstances when nonfunctional currency is treated as money rather than as property. (b) Exceptions—(1)

(a) In general. (1) Section 1382(c) provides that in determining the taxable income of a farmers', fruit growers', or like association, described in section 1381(a)(1) and organized and operated in compliance with the requirements of section 521 and §1.521-1, there shall be allowed as deductions

Numerator of applicable fraction—(1) In general. Except as otherwise provided in this paragraph (b), and in §§26.2642-3 (providing a special rule for charitable lead annuity trusts) and 26.2642-4 (providing rules for the redetermination of the applicable fraction), the numerator of the applicable fraction is the amount of GST

Certain program-related activities. For purposes of section 4943(d)(4) the term “business enterprise” does not include a functionally related business as defined in section 4942(j)(5). See §53.4942(a)-2(c)(3)(iii). In addition, business holdings do not include program-related investments (such as investments in small businesses in central cities or in

This section contains the questions for §§54.4980G-1, 54.4980G-2, 54.4980G-3, 54.4980G-4, and 54.4980G-5. §54.4980G-1   Failure of employer to make

. 96–24, June 19, 1979, 93 Stat. 70; Pub. L. 96–239, §1, Apr. 30, 1980, 94 Stat. 341; Pub. L. 96–293, §1, June 30, 1980, 94 Stat. 610, renumbered §4402 and amended Pub. L. 96–364, title I, §108(a)-(c)(1), Sept. 26, 1980, 94 Stat. 1267, relating to the effective dates and special rules for this subchapter, was transferred to section 1461 of this title.

DIT). CRA Certain Other Retirement Accounts (12 CFR 330.14 (b)-(c)) to the extent that participants under such plan have the right to direct the investment of assets held in individual accounts maintained on their behalf by the plan, including an individual retirement account described in section 408(a) of the Internal Revenue Code (

cases on the merits promptly after the briefs are filed. Extensions of the briefing schedule, by order, are permitted under the general provisions of Rule 26(b). Subdivision (b). The current rule says that a party who is permitted to file "typewritten ribbon and carbon copies of the brief" need only file an original and three copies of the brief. The quoted language, in

beginning. (2) Explosives Anchorage 701. The water in Naval Anchorage A bounded by the arc of a circle with a radius of 350 yards and located at: Open Table Latitude Longtitude 13°26′54.0″ N 144°37′53.5

For purposes of this subchapter— (1) Group health planThe term "group health plan" has the meaning given such term in 5000(b) 1 of title 26. Such term shall not include any plan substantially all of the coverage under which is for qualified long-term care services (as defined in

local committee of a political party must not solicit any funds for, or make or direct any donations of non-Federal funds, including Levin funds, to: (1) An organization that is described in 26 U.S.C. 501(c) and exempt from taxation under section

of a political party must not solicit any funds for, or make or direct any donations of non-Federal funds, including Levin funds, to: (1) An organization that is described in 26 U.S.C. 501(c) and exempt from taxation under section

(a) Export trade corporationsFor purposes of this subpart, the term "export trade corporation" means— (1) In generalA controlled foreign corporation (as defined in section 957) which satisfies the following conditions: (A) 90 percent or more of

(a) In general (1) RetirementAny special trial judge appointed pursuant to section 7443A may retire from service as a special trial judge if the individual meets the age and service requirements set forth in the following table:

(a) In general. Section 1.861-11T provides special rules for allocating and apportioning interest expense of an affiliated group of corporations. The rules of this §1.861-14T also relate to affiliated groups of corporations and implement section 864(e)(6), which requires affiliated group allocation and apportionment of expenses

similar to rules of section 5051(a)(5) shall apply for purposes of this subsection. (4) Denial of deductionAny deduction under subtitle A with respect to any tax against which a credit is allowed under this subsection shall only be for the amount of such tax as reduced by such credit. (5) Credit for transferee in