(c)(3) of the Internal Revenue Code (26 U.S.C. 501(c)(3)), or, in the case of a tax-exempt organization not required to obtain a ruling from the Internal Revenue Service on its exempt status, a statement that describes the basis for the applicant's belief that it qualifies under such section; or (2) It states that it is a cooperative association as defined

qualifies as an organization described in section 501(c)(3) of the Internal Revenue Code (26 U.S.C. 501(c)(3)) or, in the case of a tax-exempt organization not required to obtain a ruling from the Internal Revenue Service on its exempt status, a statement that describes the basis for the applicant's belief that it qualifies under such section; or (2) It states that

) of the Internal Revenue Code (26 U.S.C. 501(c)(3)) or, in the case of a tax-exempt organization not required to obtain a ruling from the Internal Revenue Service on its exempt status, a statement that describes the basis for the applicant's belief that it qualifies under such section; or (2) It states that it is a cooperative association as defined in

(a) Initial computation and certificationOn or before November 1, 2003, the Railroad Retirement Board shall— (1) compute the account benefits ratios for each of the most recent 10 preceding fiscal years, and (2) certify the account benefits ratios for each such fiscal year to the Secretary of the Treasury. (b

through electronic and other means, such as public hearings and local news media; (2) Include an opportunity for comment by members of the public, including representatives of business, labor organizations, and education; (3) Provide no more than a 30-day period for comment on the plan before its submission to the Governor, beginning on the date on which the proposed plan is made available; and (4

of paragraph (a)(4) of this section: Example 1. Husband owns a separate interest in ABC partnership and files a joint return with Wife. Husband files for bankruptcy. Pursuant to §301.6231(c)-7, upon filing for bankruptcy, the partnership items of the debtor

Sec. 2. Election for quartzite and clay used in the production of refractory products—(a) Election for past years. If an election is made under subsection (c), in the case of quartzite and clay used by the mine owner or operator in the production of refractory

§ 334.410 Albemarle Sound, Pamlico Sound, and adjacent waters, NC; danger zones for naval aircraft operations. (a) Target areas — (1) North Landing River (Currituck Sound). The waters of North Landing River

(a) After being informed by the Council that a system of records contains a record pertaining to him or her, an individual may request the Council for access to or disclosure of that record to him or her in the manner described in this section. Each such request of a record or a copy of it will be made at the place specified in the notice describing that system of records, either in writing or in person. Requests may be made by agents, parents, or guardians of

, Form 1128 may be filed with the Director of the Internal Revenue Service Center in which the taxpayer files its return. See, for example, Rev. Proc. 66-13, 1966-1 C.B. 626; Rev. Proc. 66-50, 1966-2 C.B. 1260, and Rev. Proc. 68-41, 1968-2 C.B. 943. With respect to partnership adoptions, see §1.706-1(b) of the Income Tax Regulations. (b)

(4) to provide a financially self-sufficient program for the guarantee of employee benefits under multiemployer plans. References in Text This Act, referred to in subsec. (c), is Pub. L. 96–364, Sept. 26, 1980, 94 Stat. 1208, known as the Multiemployer Pension Plan Amendments Act of 1980. For complete

(a) The plan submitted by Texas is approved as meeting the requirements of part C, Clean Air Act for preventing significant deterioration of air quality. The plan consists of the following: (1) Prevention of significant deterioration plan requirements as follows: (i) December 11, 1985 (as adopted by the Texas Air Control Board (TACB) on July 26, 1985). (ii

responder retirement payments" means, with respect to any taxable year, any pension or annuity which but for this section would be includible in gross income for such taxable year and which is received— (1) from a plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B), and (2) in connection with such individual's

. For purposes of this section, the term repurchase premium means the excess of the repurchase price paid or incurred to repurchase the obligation over its adjusted issue price (within the meaning of §1.1275-1(b)) as of the repurchase date. For the general rules applicable to the deductibility of repurchase premium, see

Anyone having access to the records identifying a participant's SSN or EIN will abide by the provisions of section 205(c)(2)(C) of the Social Security Act (42 U.S.C. 405(c)(2)(C), and section 6109(f), Internal Revenue Code of 1986 (26 U.S.C. 6109(f) and the Privacy

profit-sharing trusts benefiting owner-employees. (Sec. 408(a)(2) of the Internal Revenue Code of 1954 (88 Stat. 959, 26 U.S.C. 408(a)(2))) [T.D. 7390, 40 FR 53580, Nov. 19, 1975]

business is conducted except as provided in §19.54. (26 U.S.C. 5178)

§19.77; and (c) Receive approval of the amended registration before implementing the change in the production procedure. (26 U.S.C. 5172)

§19.314; or (b) Produce gin or vodka by other than original and continuous distillation. (26 U.S.C. 5201, 5555)

contents in wine gallons; (d) The apparent proof; (e) The words “Completely Denatured Alcohol”; and (f) The applicable formula number. (26 U.S.C. 5206)

disposed of, and whether or not there are any spirits in transit to the premises; and (c) A report on form TTB 5110.75, Alcohol Fuel Plant Report, covering the discontinued operations, with the report marked “Final Report”. (26 U.S.C. 5181, 5271)

amended, 1384, as amended, 1385, as amended, 1387, as amended (26 U.S.C. 5382, 5383, 5384, 5392)) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312, 56 FR 31078, July 9, 1991]

accordance with §25.71. (Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401))

When filed as an application, and TTB Form 5100.11 has been properly executed, and the bond (if required) has been filed in a sufficient amount, the appropriate TTB officer shall approve the application on all copies of the form and send them to the proprietor of the bonded premises from which the spirits will be withdrawn. (Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5205)) [T.D. ATF-198, 50 FR 8560, Mar. 1, 1985, as amended by T.D. ATF-206, 50 FR 23956, June 7, 1985]]

. 999, as amended, 72 Stat. 1362; 19 U.S.C. 81c, 26 U.S.C. 5214) [T.D. ATF-46, 42 FR 44774, Sept. 6, 1977, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]