(Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (26 U.S.C. 5365)) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 64 FR 13683, Mar. 22, 1999]

The appropriate TTB officer may require the proprietor to maintain any record required by this part in a prescribed format or arrangement or otherwise change the method of recordkeeping in any case where the required information is not clearly or accurately reflected. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended, 1395, as amended (

, 1379, as amended, 1395, as amended (26 U.S.C. 5352, 5357, 5552)) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 64 FR 13683, Mar. 22, 1999]

. 201, Pub. L. 85-859, 72 Stat. 1386, as amended (26 U.S.C. 5386)) (Approved by the Office of Management and Budget under control number 1512-0059)

A proprietor who uses carbon dioxide in still wine or still hard cider shall maintain a record of the laboratory tests conducted to establish compliance with the limitations prescribed in §24.245. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (

(Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (26 U.S.C. 5367)) (Approved by the Office of Management and Budget under control number 1512-0298)

date received, the place where received by such carrier, and the name of the carrier from which received. (72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 5214, 5362)

When any merchandise has been detained under the provisions of §28.265, the district director of customs shall not release such merchandise until he is advised so to do by the appropriate TTB officer. (72 Stat. 1334, 1335, 1336, 1362, 1380;

under 26 U.S.C. 6402(d)(1) and (2); 31 U.S.C. 3711, 3716, and 3720A; the FCCS; and 31 CFR 285.2 and 285.5.

the taxable year of the association or corporation ending with or during his taxable year. Any amount so included in the gross income of a member shall be treated as a dividend received. (b) For annual return requirements of organizations described in section 501(d), see section 6033 and paragraph (a)(5) of §1.6033-1.

(a) Confidentiality of information. Pursuant to section 1474(c)(1), the provisions of §31.3406(f)-1(a) of this chapter shall apply (substituting “sections 1471 through 1474” for “section 3406”) to information obtained or used in connection with the requirements of chapter 4. (b)

conditions stated in §301.6402-2 of this chapter (Regulations on Procedure and Administration). See §31.6413(d) and the corresponding section of prior law for provisions which bar the allowance or payment of interest on the amount of any refund based on credit allowable for contributions paid under the unemployment compensation law of a State.

No amount received as an award under subsection a. and subsections b. (1) and (3) of section 277d–19 of this title shall be included in gross income for purposes of chapter 1 of title 26. However, amounts received under subsection b. (1) shall be included in gross income to the extent that such amounts are not used within one year of the receipt

(a) Applicability. The rules in this section apply to compressed natural gas (CNG) fuel containers used for supplying fuel for the operation of commercial motor vehicles or for the operation of auxiliary equipment installed on, or used in connection with commercial motor vehicles. (b) CNG containers manufactured on or after March 26, 1995. Any motor vehicle

employer ordinarily pays the employee remuneration solely by way of cash commissions for services performed by him as a retail commission salesman. (2) Section 3402(j) and this section are not applicable with respect to wages paid to the employee that are subject to withholding under §31.3402(g)-1(a)(2). Section 3402(j) and this section are not applicable with

health plan in the individual market through the Exchange for the premium tax credit allowable under section 36B of title 26 and the cost-sharing reductions under section 18071 of this title; (2) the Secretary notifies— (A) the Exchange and

, would not qualify for the marital deduction. Therefore, section 2523 (c) is not applicable merely because a group of assets includes a terminable interest, but would only be applicable if the terminable interest were nondeductible under the provisions of §25.2523(b)-1. (c) If both of the circumstances set forth in paragraph (b) of this section exist, only a

, paragraph (d) of this section. (d) The provisions of paragraph (c) of this section are subject to the provisions of section 3306(d), relating to services which do not constitute employment but which are deemed to be employment, and relating to services which constitute employment but which are deemed not to be employment (see §31.3306(d)-1). For example, if the

person subsequently files. No interest shall be paid on any credit or refund allowed under this section. For provisions relating to the evidence required in support of a claim for credit or refund under this section, see §301.6402-2 of this chapter (Regulations on Procedure and Administration) and paragraph (c) of this section. For provisions authorizing the taking of a credit in lieu of filing a

Amendments 1974—Subsec. (d). Pub. L. 93–259 added subsec. (d). 1961—Subsec. (c). Pub. L. 87–30 inserted "or in any enterprise engaged in commerce or in the production of goods for commerce". 1949—Subsec. (a). Act Oct. 26, 1949, §10(a), struck out effective date at beginning of subsection and

treated as a partnership interest, in no event may it be characterized as an option thereafter. (b) Definitions. For purposes of this section: (1) Look-through entity. Look-through entity means an entity described in §1.704-1(b)(2)(iii)(

(a) The President shall appoint, by and with the advice and consent of the Senate, a United States attorney for each judicial district. (b) Each United States attorney shall be appointed for a term of four years. On the expiration of his term, a United States attorney shall continue to perform the duties of his office until his successor is appointed and qualifies. (c) Each United

accordance with the provisions of title 26, the Corporation, and legal assistance programs assisted by the Corporation, shall be subject to all provisions of title 26 relevant to the conduct of organizations exempt from taxation. Amendments 1986—Subsec. (c). Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal

CSA by an authorized official whose authority is certified by the State Attorney General or counsel for the CSA, unless the Agreement is signed by the Governor or the chief elected official of the State. In the event that a State does not execute an Agreement under paragraph (a) of this section, then section 3302(c)(3) of the Internal Revenue Code of 1986, as amended (26 U.S.C. 3302(c)(3

Amendments 1986—Subsec. (c). Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954" wherever appearing, which for purposes of codification was translated as "title 26" thus requiring no change in text. Statutory Notes and Related Subsidiaries Transition to Legal Services Corporation Program

section 401 of title 26, (B) an annuity plan which meets the requirements for the deduction of the employer's contributions under section 404(a)(2) of title 26, (C) a governmental plan as defined in section 414(d) of title 26 which has been established by an employer for the exclusive benefit of its employees