(a) Subject to the limitations set forth in §1.665(b)-2, in the case of a trust other than a foreign trust created by a U.S. person, the term accumulation distribution for any taxable year means an amount (if in excess of $2,000), by which the amounts properly paid, credited, or required to be distributed within the meaning

Commenters who addressed consumers' desire for wet cleaning asserted that at least some consumers would prefer wetcleaning but not all consumers have access to it. As noted earlier, some commenters presented evidence that many consumers would prefer wetcleaning if they knew of the option and the quality and cost were comparable.[54] Similarly, professional wetcleaners asserted that many cleaners and consumers prefer wetcleaning

25 U.S.C. 5101 et seq.], or the Act of June 26, 1936 (49 Stat. 1967). References in Text Act of June 18, 1934, referred to in text, is act June 18, 1934, ch. 576, 48 Stat. 984, popularly known as the Indian Reorganization Act, which is classified generally to this chapter. For complete classification

26 U.S.C. 5111, 5112, 5113, and 5114). (b) Manufacturer does not claim domestic drawback—(1) Submission of statement. If no claim has been or will be filed with TTB for domestic drawback on medicinal preparations or flavoring extracts, the manufacturer must submit a statement, in duplicate, setting forth that fact

26 U.S.C. 5111, 5112, 5113, and 5114). (b) Manufacturer does not claim domestic drawback—(1) Submission of statement. If no claim has been or will be filed with TTB for domestic drawback on medicinal preparations or flavoring extracts, the manufacturer must submit a statement setting forth that fact to the Director

(a) General. The proprietor must pay the tax due on spirits when filing a return on form TTB F 5000.24, Excise Tax Return. The remittance for the tax must accompany the return and may be in any form that is authorized by §70.61 of this chapter and acceptable to the appropriate TTB officer. Exception: This does not apply to payments

the production gauge for immediate withdrawal from bond, the proprietor must record the details of the individual packages filled; (2) A proprietor must maintain daily records of spirits lost or destroyed prior to the production gauge; and (3) A proprietor must maintain production account records in a manner that will ensure the tracing of spirits through the distilling system to the mash or other material from which the spirits

may remove malt, malt syrup, wort, and other articles from the brewery. (e) Methods of Analysis of the American Society of Brewing Chemists, Seventh Edition (1976). In reference to paragraph (a) of this section, this incorporation by reference was approved by the Director of the Federal Register on March 23, 1981, and is available for inspection or at the National Archives and Records Administration (NARA). For information on

for permission so to do, which application shall be accompanied by two copies of the notice of removal, Form 5200.14, under which the articles were originally removed. If less than the entire shipment is intended to be returned to the factory or export warehouse, the application shall set forth accurately the articles to be returned and shall show what disposition was made of the remainder of the original shipment and any other facts pertinent to such shipment. Where the appropriate TTB officer

tax. Claimant. Any person who files a claim for a refund or credit of tax under this subpart. Owner. A person who, by reason of a proprietary interest in the article, furnished the amount claimed to the claimant for the purpose of paying the tax. Person. An individual, a trust, estate

(a) Personal property may be seized by duly authorized ATF officers for forfeiture to the United States when involved, used, or intended to be used, in violation of the laws of the United States which ATF officers are empowered to enforce, including Title 18 U.S.C. Chapters 40 (explosives), 44 (firearms), 59 (liquor traffic), 114 (contraband cigarettes), 229

Amendments 1975—Pub. L. 93–618 substituted "United States International Trade Commission" for "United States Tariff Commission". 1951—Act June 16, 1951, provided that the President request the Tariff Commission to make the investigation and report. 1949—Act Sept. 26

(a) Transfer of employment and wages. Each transferring State shall promptly transfer to the Paying State the employment and wages the Combined-Wage Claimant had in covered employment during the base period of the paying State. Any employment and wages so transferred shall be transferred without restriction as to their use for determination and benefit payments under the provisions of the paying State's law.

Amounts are available from the Airport and Airway Trust Fund established under section 9502 of the Internal Revenue Code of 1986 (26 U.S.C. 9502) to carry out

representative of and will be soliciting funds for the sole benefit of a religion or religious group; or (b) The applicant's organization has received an official ruling of tax-exempt status from the Internal Revenue Service under 26 U.S.C. 501; or, alternatively, that an application for such a ruling is still pending.

§ 102-118.440 Does my agency pay for a transportation postpayment audit conducted by the GSA Transportation Audits Division? The GSA Transportation Audits Division does not charge agencies a fee for conducting the transportation postpayment audit. Transportation postpayment audits expenses are

Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text. 1980—Subsec. (a). Pub. L. 96–294, §408(a), (c)(1), designated existing provisions as subsec. (a) and, as so designated, in par. (1) substituted "30,000" for "15,000". Subsec. (b). Pub. L. 96–294, §408(c)(2), added subsec. (b).

incorrect name/TIN combination under §31.3406(d)-5(c) for purposes of imposing backup withholding under section 3406(a)(1)(B). (c) Application of section 3406(f). The provisions of section 3406(f), relating to confidentiality of information, apply to any matching details received by a payor through the matching program. A

(a) Authorized standards of fill. The standards of fill for distilled spirits are the following: (1) For containers other than cans described in paragraph (a)(2), of this section— 1.75 liters 1.00 liter 750 milliliters 500

Pub. L. 101–336, July 26, 1990, 104 Stat. 327, which is classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 12101 of this title and Tables. The Rehabilitation Act of 1973, referred to in

section 6621(a)(2) of title 26, beginning on the date of the service of the claimant's pleadings setting forth the claim for such entry of judgment and ending on the date such entry is made, or for such shorter time as the court considers appropriate. (c) Statutory damages for use of counterfeit marksIn a case involving the use of a counterfeit mark (as defined in

, (3) The exploration for, or exploitation of, oil and gas resources with respect to more than one oil and gas property by the partnership or S corporation, or (4) The exploration for, or exploitation of, geothermal deposits (within the meaning of section 613(e)(3)) with respect to more than one geothermal property by the partnership or S corporation. Thus, for example, if a partnership