are used or disposed of for purposes other than as authorized. When the quantity of wine or wine spirits withdrawn under this section exceeds the amount necessary for the purpose intended the tax will be collected on such excess. (Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended, 1381, as amended, 1382, as amended (26 U.S.C. 5362, 5367, 5368, 5373

(a) General. Wine, domestic or imported, which has been taxpaid and removed from bonded wine premises, may be received by the proprietor of a bonded wine premises for return to bond. The proprietor may, when such taxpaid wine is returned to bond, make a claim for refund or credit, without interest. However, tax will not be refunded or credited for any wine for which a claim has been or will be made under 27 CFR part 70, subpart

the Federal Unemployment Tax Act (section 3304 of the Internal Revenue Code of 1986, 26 U.S.C. 3304), and to the administration of the State laws. (2) The standard specified in §640.4 applies to all claims for unemployment compensation. The criteria for State compliance in

amount of benefits payable for that month to all persons, including the person filing later. [32 FR 19159, Dec. 20, 1967, as amended at 64 FR 14608, Mar. 26, 1999]

first two-thirds of the useful life of the property. For example, an asset costing $1,000 having a useful life of six years may be depreciated under the declining balance method in accordance with §1.167(b)-2, at a rate of 331⁄3 percent. During the first four years or

(a) General. The tax on wine is determined at the time of removal from a bonded wine premises for consumption or sale. Section 5041 of 26 U.S.C., imposes an excise tax, at the rates prescribed, on all wine (including imitation, substandard, or artificial wine, and compounds sold as wine, which contain 24 percent or less of alcohol by volume) produced in or imported into the United States. Wine containing more than 24 percent of

requester, an electronic mail address, if available, and the telephone number at which the requester may be reached during normal business hours; (B) A statement as to whether the information is intended for commercial use, and whether the requester is an educational or noncommercial scientific institution, or news media representative; and (C) A statement agreeing to pay all applicable fees, or a statement identifying any

merchandise for which entry has not been made; or (3) outside the territorial sea to visit a hovering vessel or to receive merchandise while outside the territorial sea. (b) Other Vessels.—Except as otherwise provided by law, a vessel that is not a vessel of the United States shall obtain clearance from the Secretary before proceeding from a port or place in the United States—

Each handler shall maintain such records as are necessary to furnish the reports required to be submitted to the Committee by him under this subpart including, but not limited to, records of all transactions on prunes received, held and disposed of by him, and he shall retain such records for at least two years after the end of the crop year in which the applicable transaction occurred. [26 FR 8281, Sept. 2, 1961; 26 FR

A corporation organized by a farmers' cooperative marketing or purchasing association, or the members thereof, for the purpose of financing the ordinary crop operations of such members or other producers is exempt, provided the marketing or purchasing association is exempt under section 521 and the financing corporation is operated in conjunction with the marketing or purchasing association. The provisions of

(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see §301.7701-18 of this chapter. (b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.

(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see §301.7701-18 of this chapter. (b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.

(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see §301.7701-18 of this chapter. (b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.

(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see §301.7701-18 of this chapter. (b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.

(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see §301.7701-18 of this chapter. (b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.

As used in subparts B and C of this part: (a) Acquisition includes either of the following: (1) Acquiring the beneficial title to a covered vehicle; or (2) Acquiring a covered vehicle for transportation purposes pursuant to a contract or similar arrangement for a period of 120 days or more. (b

following publications form a part of this specification to the extent specified. The latest issue of SAE publications shall apply. 2.1.1  SAE Publications—Available from SAE, 400 Commonwealth Drive, Warrendale, PA 15096-0001. SAE J639—Vehicle Service Coupling. SAE J2196—Service Hoses for Automotive Air-Conditioning (fittings modified) 2.1.2  ARI Publication—Available from Air Conditioning and Refrigeration Institute, 1501 Wilson

(2) The decision on an appeal shall be in writing and shall state the basis for the decision. [40 FR 44505, Sept. 26, 1975, as amended at 48 FR 56585, Dec. 22, 1983;

Sections 1.818-2 through 1.818-8, except as otherwise provided therein, are applicable only to taxable years beginning after December 31, 1957, and all references to sections of part I, subchapter L, chapter 1 of the Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112).

The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A authorize the Secretary of the Treasury to offset a debt owed to the United States Government from the tax refund due a taxpayer. The Director may administer tax refund offsets in accordance with the requirements of

approved. (26 U.S.C. 5172)

(26 U.S.C. 5201)

operations under this subpart. (26 U.S.C. 5201)

(26 U.S.C. 5201)