(a) In general. Under section 996(b), if for any taxable year a DISC, or a former DISC, incurs a deficit in earnings and profits, such deficit shall be charged— (1) First, to other earnings and profits (as defined in §1.996-3(d)) to the extent thereof, (2) Second

) after the latest treatment should not be used for food. Treated animals should not be slaughtered for food within 10 days after the latest treatment. Federal law restricts this drug to use by or on the order of a licensed veterinarian. [57 FR 37335, Aug. 18, 1992, as amended at 60 FR 55660, Nov. 2, 1995; 68 FR 44878, July 31, 2003. Redesignated at

imposed in the United States by 26 U.S.C. 5001(a)(1) are to be paid before distilled spirits may be released for shipment, the proprietor shall pay such taxes pursuant to a return on TTB Form 5000.25, as prescribed in §26.81. (d) Wine

(a) In general. Except as provided in paragraph (b) of this section, returns required by §157.6011-1 (relating to returns of tax with respect to structured settlement factoring transactions) must be filed on or before the ninetieth day following the receipt of structured settlement payment rights in a structured settlement

purchaser or a holder of a security interest. (3) Continuance after discharge of fiduciaryThe provisions of section 2204 (relating to discharge of fiduciary from personal liability) shall not operate as a release of any part of the gross estate from the lien for any deficiency that may thereafter be determined to be due, unless such part of the gross

through 1.861-11T. The principles of the rules in this section also apply in apportioning expenses among statutory and residual groupings for any other operative section. See also §1.861-8(f)(2)(i) for a rule requiring conformity of allocation methods and apportionment principles for all operative sections. Paragraph (b) of this section describes the treatment of inventories. Paragraph (c)(1) of this

section 351(g)(2)) shall be treated as property other than stock. (c) Cross references (1) For rules relating to recognition of gain or loss where an exchange is not solely in kind, see subsections (b) and (c) of section 1031.

Before removal subject to tax, every package of cigars shall have adequately imprinted on it, or on a label securely affixed to it— (a) The designation “cigars”; (b) The quantity of cigars contained in the package; and (c) For small cigars, the classification of the product for tax purposes (i.e., either “small” or “little”).

Every person, before commencing business as an export warehouse proprietor, must apply on TTB Form 2093 (5200.3) and obtain the permit provided for in §44.93. All documents required under this part to be furnished with such application shall be made a part thereof. (72 Stat. 1421;

Before removal under this part, every package of cigars shall have adequately imprinted on it, or on a label securely affixed to it— (a) The designation “cigars”; (b) The quantity of cigars contained in the package; and (c) For small cigars, the classification of the product for tax purposes (i.e., either “small” or “little”).

exceeds the deductions allowable by reason of paragraph (1). (c) Activity not engaged in for profit definedFor purposes of this section, the term "activity not engaged in for profit" means any activity other than one with respect to which deductions are allowable for the taxable year under section 162 or under paragraph (1) or (2) of

extensions) of the domestic distributing corporation's U.S. income tax return for the taxable year during which the section 337 distribution occurs. Both the domestic distributing corporation and the 80-percent distributee must retain the original or a copy of the agreement as part of its records in the manner specified by §1.6001-1(e). Both the domestic distributing corporation and the 80-percent

, office visit, or other location visit, the designated conservationist, participant, and at the option of the conservation district, a district representative will make a field or office visit for the purpose of gathering additional information and discussing the facts relating to the preliminary technical determination. The participant may also provide any additional documentation to the designated conservationist. (2) Within 15 days of the field or office visit, the

(a) In general. The Whistleblower Office will pay all awards under section 7623(a) and determine and pay all awards under section 7623(b). For all awards under section 7623 and §§301.7623-1 through 301.7623-4, the Whistleblower Office will— (1) Analyze the claim by applying the rules provided

The appropriate TTB officer may issue a citation for the contemplated disapproval of an application for a tobacco permit provided for in 26 U.S.C. 5713, if the appropriate TTB officer on examination of the application has reason to believe— (a) The premises on which it is proposed to conduct the business are not adequate to protect the

(2) Non-commercial scientific or educational institutions or news media requesters; and (3) All other requesters. (i) Fee waiver means the waiver or reduction of processing fees if a requester can demonstrate that certain statutory standards are satisfied, including that the information is in the public interest and is not requested for a commercial interest.

If a domestic corporation chooses to have the benefits of subpart A of part III of subchapter N (relating to foreign tax credit) for any taxable year, an amount equal to the taxes deemed to be paid by such corporation under subsections (a) and (d) of section 960 (determined without regard to the phrase "90 percent of" in subsection (d)(1) thereof) for

As a general rule, the appropriate TTB officer will issue an alcohol fuel plant permit to any person who completes the required application for a permit and, when required, furnishes a bond. However, the appropriate TTB officer may begin proceedings to deny an application for a permit, in accordance with part 71 of this chapter, if the appropriate TTB officer determines that— (a) The applicant (including, in the case of a corporation