activities. [57 FR 4901, Jan. 19, 1993, as amended by Order No. 4911-2020, 85 FR 75854, Nov. 27, 2020] {"origins":[{"level":"part","identifier":"26","label_level":"Part 26

information is insufficient to provide an adequate basis for analyzing the environmental impact of the proposed project and alternatives to the proposed project, the Department of the Treasury will instruct the United States Executive Director of the concerned MDB not to vote in favor of the project. {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"31","subtitle":"A","part":"26"},"current

/executive-order/10900\" class=\"eo external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eE.O. 10900\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/26-FR-143\" class=\"fr-reference\" data-reference=\"26 FR 143\"\u003e26 FR 143\u003c/a\u003e, \u003ca href=\"/current/title-3\" class=\"cfr external\"\u003e3 CFR\u003c/a\u003e, 1959-1963 Comp., p. 429.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-10054\" class=\"fr-reference\" data-reference=\"26

(iii) A debt instrument that is subject to §1.483-4 or §1.1275-4(c) (certain contingent payment debt instruments issued for nonpublicly traded property). (2) Section 1.1275-6 hedge—(i)

Eligible organization means an organization eligible to nominate members of the Board and which meets the following criteria: (a) Is a nonprofit organization pursuant to section 501(c) (3), (5), or (6) of the Internal Revenue Code (26 U.S.C. 501(c) (3), (5), or (6));

Established national nonprofit industry-governed organizations means organizations which: (a) Are nonprofit organizations pursuant to sections 501(c) (3), (5) or (6) of the Internal Revenue Code (26 U.S.C. 501(c) (3), (5) and (6)); (b) Are governed by a board of

(Sec. 7805, Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805) [T.D. 7359, 40 FR 23743, June 2, 1975]

(Sec. 15, 61 Stat. 650, sec. 7101, 68A Stat. 847, as amended; (6 U.S.C. 15, 26 U.S.C. 7101))

, 46 Stat. 757, as amended, sec. 7327, 68A Stat. 871; (19 U.S.C. 1613, 1618, 26 U.S.C. 7327))

bidder on open, competitive bids, or sold to the highest bidder on sealed, competitive bids. (Sec. 7325, 68A Stat. 870, as amended; (26 U.S.C. 7325))

(a) Limitation. For at least 20 percent of the loans made during each fiscal year, the Agency will provide assistance in the form of interest credit, to the extent necessary to reduce the agreed-upon rate of interest to the AFR as such term is used in section 42(I)(2)(D) of the Internal Revenue Code of 1986, 26 U.S.C. 7805, §1.42-1T

The appropriate TTB officer has responsibility for determining whether products are fit or unfit for beverage purposes within the meaning of 26 U.S.C. 5111. This determination may be based either on the content and description of the ingredients as shown on TTB Form 5154.1, or on organoleptic examination. In such examination, samples of products may be diluted with water

necessary for them to gain entry to such premises. (Sec. 201, Pub. L. 85-859, 72 Stat. 1357, as amended, 1392, as amended (26 U.S.C. 5203, 5511))

26 U.S.C. 5511)) [T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 FR 37003, July 16, 1996]

://www.ttb.gov) or by mailing a request to the TTB National Revenue Center, 550 Main Street, Suite 8002, Cincinnati, Ohio 45202. (26 U.S.C. 5207)

(b) The separation of premises does not create administrative problems for TTB. (26 U.S.C. 5178)

own terms or in accordance with §19.127. (26 U.S.C. 5271)

proprietor's dealer registration under this subpart. The proprietor's dealer registration will also terminate when distilled spirits plant operations under the notice of registration terminate. (26 U.S.C. 5124)

during the period covered by the return (except spirits on which tax has been prepaid). (26 U.S.C. 5061)

gauging, if TTB finds that it is not sufficiently accurate or suitable for the gauges and measurements to be made. (26 U.S.C. 5006, 5204)

§19.36 will be deemed to be the original and continuous distillation of the spirits in such mixtures and to constitute the production of spirits. (26 U.S.C. 5172, 5178)

(26 U.S.C. 5201, 5206) [T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB-146, 82 FR 1123, Jan. 4, 2017]

tote without applying for permission to TTB if the liqueurs are gauged prior to unloading and piped directly to the bottling line. (26 U.S.C. 5201)