section 110 of the Clean Air Act (CAA). DATES: This rule is effective June 19, 2019. ADDRESSES: The EPA has established a docket for this action under Docket ID No. EPA-R08-OAR-2018-0606. All documents in the docket are listed on the http://www.regulations.gov website. Although listed in the index, some

Section 403(b) and §§1.403(b)-2 through 1.403(b)-10 provide rules for the Federal income tax treatment of an annuity purchased for an employee by an employer that is either a tax-exempt entity under section 501(c)(3) (relating to certain religious, charitable, scientific, or other types of organizations) or a public school, or for a minister described in

The provisions of section 642(c) (other than section 642(c)(5)) and of §§1.642 (c)-1 through 1.642(c)-4 apply to amounts paid, permanently set aside, or to be used for a charitable purpose in taxable years beginning after December 31, 1969. The provisions of section 642(c)(5) and of §§1.642(c)-5 through 1.642(c)-7 apply to transfers in trust made after July 31

(a) Information to be furnished after April 15, 1974. For provisions concerning the requesting and furnishing of identifying numbers with respect to returns, statements, and other documents which must be filed after April 15, 1974, see §301.6109-1 of this chapter (Regulations on Procedure and Administration).

August 31, 1959. For definition of the term taxable year, see §50.3(g). (b) Extent to which the regulations in this part supersede prior regulations. The regulations in this part, with respect to the subject matter within the scope thereof, supersede Treasury Decision 4952 (26 CFR (1939) part 317

with the instructions on the form. (b) One EIN only. Each claimant must obtain and use only one EIN, regardless of the number of places of business for which a claim is filed under this part. (26 U.S.C. 6109)

Drawback of tax under 26 U.S.C. 5114 is allowable on taxpaid distilled spirits used by druggists in compounding prescriptions. The prescriptions so compounded shall be shown in the supporting data by listing the first and last serial numbers thereof. The amount of taxpaid spirits used in each prescription need not be shown, but such prescriptions shall be made available

of my knowledge and belief, is true, correct, and complete. (b) Signing. The declaration in paragraph (a) of this section must bear the signature and title of the proprietor or a duly authorized representative. (26 U.S.C. 6065)

§19.75(b) and receives approval of the registration, that person has fulfilled the requirement to register the still or distilling apparatus. See §29.55 of this chapter for additional provisions regarding stills and distilling apparatus. (26 U.S.C

circumstances, the proprietor must ensure that security measures are taken to prevent illegal removal of spirits. In addition, the proprietor must notify the appropriate TTB officer as soon as possible of the action taken and within 5 days of removing the locks submit a written report describing the emergency and the action taken. (26 U.S.C. 5202)

continuity of the distilling procedure. However, the quantity and proof of any unfinished spirits must be determined and recorded before any mingling with other materials or before any further operations involving the unfinished spirits outside the continuous system. Before the production gauge, spirits may be held only as long as reasonably necessary to complete the production procedure. (

of composition or a copy of any formula under which the spirits were processed for determining the proper use of the spirits, or for the labeling of the finished product. (d) Bulk conveyances must be marked as provided in subpart S this part. (26 U.S.C. 5201)

approval from the appropriate TTB officer before denaturing spirits using an alternative formula or a different denaturant. See also §§21.5 and 21.91 of this chapter for additional requirements that apply in these circumstances. (26 U.S.C. 5241)

appropriate TTB officer a written application for approval of the alternative method in accordance with §19.27. TTB may require that the proprietor submit additional information, including a flow diagram or other graphic representation of the alternative method, in support of the application. (

26 U.S.C. 5242)

of the IRC in the same manner as domestic spirits; or (b) Redistilled or denatured only at 185° or more of proof. For the requirements regarding transfers of bulk spirits from customs custody to the bonded premises of a distilled spirits plant, see subpart L of part 27 of this chapter. (26 U.S.C. 5232)

accordance with §19.619 and must attach it to the transfer record, unless the wine spirits are already in packages and are being withdrawn on the production or filling gauge. (26 U.S.C. 5214)

(c). When spirits that are to be withdrawn on determination of tax on the original gauge are transferred in bond, all copies of the transfer record required by §19.620 must be marked “Withdrawal on Original Gauge”. (26 U.S.C. 5204)

§19.452; or (2) To a wholesale liquor dealer or taxpaid storeroom. (b) Claims for export drawback filed by proprietors on form TTB F 5110.30 which include the returned spirits shall be reduced by the amount of tax paid or determined on the returned spirits. (26 U.S.C. 5215)

must use in bottling spirits for nonindustrial domestic use. (c) Cases. If spirits for nonindustrial use are in containers with a capacity of one gallon or less the proprietor must place the containers in cases constructed to afford reasonable protection against breakage. (26 U.S.C. 5206

The spirits in this ____________ [kind of cooperage: barrel or drum], package identification No. ________, were transferred from a ____________ [kind of cooperage: barrel or drum], on ______________ [Date], ______________ [Proprietor] (26 U.S.C

date, time, place and manner of the destruction; (c) A statement that the spirits had, or had not, previously been withdrawn and returned to bond; and (d) The name and title of any representative of the proprietor who accomplished or supervised the destruction. (26 U.S.C. 5207)

plant premises; (c) A description of the operations to be conducted; and (d) A description of each still, including the name and address of the owner, the kind of still and its capacity, and the purpose for which the still was set up. (26 U.S.C. 5502)

proprietor must submit a letterhead notice to the appropriate TTB officer within 30 days of the change. The letterhead notice must identify each change and must include the following identifying information for each new officer, director, member, manager, or other principal person: name, address, title, social security number, date of birth, and place of birth. (

, etc.; and (4) The name and address of the consignee. (b) The consignor proprietor must retain in its records a copy of the document described in paragraph (a) of this section. (26 U.S.C. 5181)

true, correct, and complete”; and (2) Sign the document. (b) When the required document already bears a perjury declaration, the permittee or other authorized person shall sign the document. (Act of August 16, 1954, 68A Stat. 745 (26 U.S.C. 6056))

the premises. Except as provided in this section and in §22.102, the use of tax-free alcohol shall be confined strictly to the premises of the clinic. (Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))

(Sec. 201, Pub. L. 85-859, 72 Stat. 1378, as amended (26 U.S.C. 5351)) (Approved by the Office of Management and Budget under control number 1512-0292) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 64 FR 13683, Mar. 22, 1999]

. In this case, the proprietor shall promptly provide suitable and accurate equipment or measuring devices. (Sec. 201, Pub. L. 85-859, 72 Stat. 1379, as amended, 1381, as amended (26 U.S.C. 5357, 5366, 5368, 5552)) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 64 FR 13684, Mar. 22, 1999]

. 1379, as amended (26 U.S.C. 5356)) (Approved by the Office of Management and Budget under control number 1512-0058) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 64 FR 13683, Mar. 22, 1999]