” if the person or organization is not otherwise engaged in business as a dealer. (26 U.S.C. 5122)

will satisfy the requirements of this part. (26 U.S.C. 5207, 5367, 5415)

(68A Stat. 855; 26 U.S.C. 7212)

Factories established prior to the effective date of this part, October 1, 1961, shall not be subject to the provisions of §40.70 if, in the opinion of the appropriate TTB officer, the existing premises afford adequate protection to the revenue. (72 Stat. 1421;

The removal of tobacco products in bond, for use of the United States, shall be in accordance with the provisions of part 45 of this chapter. (72 Stat. 1418, as amended; 26 U.S.C. 5704) [T.D. 6871, 31 FR 37, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF

law. (68A Stat. 855; 26 U.S.C. 7212)

appropriate TTB officer upon request. (26 U.S.C. 5741)

Where there is a change in the name of a corporate export warehouse proprietor the proprietor shall, within 30 days of such change, make application on Form 2098 (5200.16) for an amended permit. The proprietor shall also furnish such documents as may be necessary to establish that the corporate name has been changed. (72 Stat. 1421;

the revenue. (72 Stat. 1421; 26 U.S.C. 5711)

An extension of the coverage of any bond filed under this part shall be manifested on Form 2105 (5000.7) by the export warehouse proprietor and by the surety on the bond with the same formality and proof of authority as required for the execution of the bond. (72 Stat. 1421; 26 U.S.C. 5711)

A closing inventory shall be made by the export warehouse proprietor when he transfers ownership or concludes business. Where the proprietor transfers ownership the closing inventory shall be made as of the day preceding the date of the opening inventory of the successor. (72 Stat. 1422; 26 U.S.C. 5721)

No indecent or immoral picture, print, or representation shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products, or cigarette papers or tubes. (72 Stat. 1422; 26 U.S.C. 5723) [T.D. 6871, 31 FR 51, Jan. 4, 1966

Tobacco products, and cigarette papers and tubes transferred or removed from a factory or an export warehouse, under this part, without payment of tax, shall be consigned as required by this subpart. (72 Stat. 1418, as amended; 26 U.S.C. 5704) [T.D. 6871, 31 FR 52, Jan. 4, 1966

Removals of tobacco products, and cigarette papers and tubes under this part shall be made under the bond filed by the manufacturer of such articles to cover the operations of his factory as required by section 5711, I.R.C., and regulations issued thereunder. (72 Stat. 1418, as amended, 1421, as amended; 26 U.S.C. 5704

26 U.S.C. 5723) [27 FR 4478, May 10, 1962. Redesignated at 40 FR 16835, Apr. 15, 1975]

(68A Stat. 904 (26 U.S.C. 7622)) [T.D. ATF-450, 66 FR 29023, May 29, 2001]

26 U.S.C. 6403) [T.D. ATF-301, 55 FR 47616, Nov. 14, 1990]

expenses to the real property (or to each tract). (26 U.S.C. 6341)

expenses to the real property (or to each tract). (26 U.S.C. 6341)

The appropriate TTB officer may establish, and from time to time alter, renew, replace, or change the form, style, character, material, and device of any stamp, mark, or label under any provision of the law relating to Subtitle E of the Internal Revenue Code (or to any provision of Subtitle F which relates to Subtitle E). (26

(a) This part establishes requirements and procedures applicable to the designation of Renewal Communities (RCs) through December 31, 2001, authorized under Subchapter X of the Internal Revenue Code of 1986 (26 U.S.C. 1400E, et seq.). HUD may choose to use these requirements and procedures in whole or in part for any future Renewal

(a) Section 678(a) does not apply to a power which enables the holder, in the capacity of trustee or cotrustee, to apply the income of the trust to the support or maintenance of a person whom the holder is obligated to support, except to the extent the income is so applied. See paragraphs (a), (b), and (c) of §1.677(b)-1 for applicable principles where any

In order to determine whether an alien seaman is a resident of the United States for purposes of the income tax, it is necessary to decide whether the presumption of nonresidence (as prescribed by paragraph (b) of §1.871-4) is overcome by facts showing that he has established a residence in the United States. Residence may be established on a vessel regularly engaged in coastwise trade, but

If the foreign law imposing a FORI tax (as defined in §1.907(c)-3) is either structured in a manner, or operates in a manner, so that the amount of tax imposed on FORI is generally materially greater than the tax imposed by the foreign law on income that is neither FORI nor FOGEI (“described manner”), section 907(b) provides a special rule which limits the

(b) of this section. (b) Qualified covered call option status. A qualifying over-the-counter option, as defined in §1.1092(c)-4(c), is a qualified covered call option if it meets the requirements of §§1.1092(c)-1

donee spouse in the property (subject to the limitations set forth in §25.2523(a)-1). See paragraph (c) of §25.2523(b)-1, and section 2524. [T.D. 7238, 37 FR 28734, Dec. 29, 1972, as amended by T.D. 8522, 59 FR 9659, Mar. 1, 1994]

(a) Content of notice. Each fee year, the IRS will make a preliminary calculation of the fee for each covered entity as described in §57.4. The IRS will notify each covered entity of its preliminary fee calculation for that fee year. The notification to a covered entity of its preliminary fee calculation will include—

district in which the tax was paid. See paragraph (f)(1) of §302.1-4 relating to final computation. (b) Attorney General acting for taxpayer. Any act of the Attorney General for, or on behalf of, a taxpayer in respect of any claim under the regulations in this part will be considered as the act of such taxpayer, unless such taxpayer

Where a manufacturer of tobacco products in Puerto Rico desires to defer payment in Puerto Rico of the internal revenue tax imposed by 26 U.S.C. 7652(a), on tobacco products of Puerto Rican manufacture coming into the United States, he shall file a bond, Form 2986, with the appropriate TTB officer, in accordance with the provisions of this subpart. Such bond shall be

imposed, shall be accomplished by timely executing and filing, in accordance with the instructions relating thereto, TTB Form 5630.5, Special Tax Registration and Return. (26 U.S.C. 5802, 7011) [T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, as amended by T.D. ATF-271, 53 FR 17549, May 17, 1988. Redesignated and