any person for any purpose described in paragraph (2), (3), (4), (5), or (6) of section 4221(a), the Secretary shall pay (without interest) to such person an amount equal to the product of the number of gallons of gasoline so sold multiplied by the rate at which tax was imposed on such gasoline by section 4081

section catchline. Subsec. (d)(2)(B)(iii). Pub. L. 115–141, §401(a)(119), substituted "section 461(k)(2)(E)" for "subsection (c)(2)(E)". 2014—Subsecs. (a), (b). Pub. L. 113–295, §221(a)(58)(A), substituted "any taxpayer to whom subsection (d) applies" for "any farming syndicate (as defined in subsection (c))" in subsec. (a) and in

If consent to the application of the provisions of section 2513 is signified as provided in §25.2513-2, and not revoked as provided in §25.2513-3, the liability with respect to the entire gift tax of each spouse for such “calendar period” (as defined in

(2) For provisions relating to the time for filing information returns by banks with respect to common trust funds, see §1.6032-1. (3) For provisions relating to the time for filing information returns by certain organizations exempt from taxation under section 501(a), see paragraph (e) of

the IRS's ability to obtain information, other than by summons, through formal or informal procedures authorized by sections 7601 and 7602. (b) Cross references. See §301.7609-2 for rules relating to persons who must be notified of a third-party summons and exceptions to the notification requirements. See

deduction allowable under section 168 by reason of any use not qualifying the property for such credit or depreciation deduction. (b) Limitation where business use of listed property not greater than 50 percent (1) DepreciationIf any listed property is not predominantly used in a qualified business use for any

a commercial basis and that is operated solely for the purpose of conducting scientific research, the results of which are not intended to promote any particular product or industry. (i) Representative of the news media means any person or entity that gathers information of potential interest to a segment of the public, uses its editorial skills to turn the raw materials into a distinct work, and distributes that work to an

includible in gross income) shall be included in gross income for the taxable year following the taxable year in which the contract was completed. For purposes of subtitle F (other than sections 6654 and 6655), any interest required to be paid by the taxpayer under subparagraph (B) shall be treated as an increase in the tax imposed by this chapter for the taxable year in which the contract is completed (or

graduates are not considered models, if the image will not be used to promote or sell a product or service. News means information that is about current events or that would be of current interest to the public, gathered by news-media entities for dissemination to the public. Examples of news-media entities include, but are not limited to, television or radio stations broadcasting to the general public and

Federal Insurance Contributions Act (26 U.S.C. 3101-3128), or required to be made under §31.6011(a)-4, in respect of income tax withheld, shall be filed on or before the last day of the first calendar month following the period for which it is made. A return may be filed on or before the 10th

As prescribed in 904.7201, insert the following clause: Public Affairs (DEC 2000) (a) The Contractor must cooperate with the Department in releasing unclassified information to the public and news media regarding DOE policies, programs, and

26 U.S.C. 5181, to cover the proposed alternation; (2) A diagram of the premises, in duplicate, showing the arrangement for the alternation of the premises. Where operations by alternating proprietors are limited to parts of an alcohol fuel plant, a diagram designating the parts that are to be alternated must be submitted. A diagram must be submitted for each arrangement under which the

1984—Subsec. (b). Pub. L. 98–369 struck out ", except that stamps required by or prescribed pursuant to the provisions of section 5205 or section 5235 may be prepared and distributed by persons authorized by the Secretary, under such controls for the protection of the revenue as shall be deemed

(a) Nonrecognition of gain or lossNo gain or loss shall be recognized to a corporation on the receipt of money or other property in exchange for stock (including treasury stock) of such corporation. No gain or loss shall be recognized by a corporation with respect to any lapse or acquisition of an option, or with respect to a securities futures contract (as defined in

of the informational value of data in them. The term does not include, inter alia, books, magazines, or other materials acquired solely for library purpose, or that are otherwise publicly available. (j) Representative of the news media means any person actively gathering news for an entity that is organized and operated to publish or broadcast news to the public. The term “news” means

behalf the request is made. Whether a request is for a commercial use depends on the purpose of the request and how the records will be used. The identity of the requester (individual, non-profit corporation, for-profit corporation), or the nature of the records, while in some cases indicative of that purpose or use, is not necessarily determinative. When a request is made by a representative of the news media, the request shall be deemed to be for a non-commercial use.

news media means persons whose principal employment is to gather or report news for: (1) A newspaper which qualifies as a general circulation newspaper in the community in which it is published. A newspaper is one of “general circulation” if it circulates among the general public and if it publishes news of a general character of general interest to the public such as news of political, religious, commercial, or social affairs. A key test to determine