assigned, for purposes only of determining compliance with such requirements, to such different quarters. If, in the case of an individual who did not die prior to January 1, 1955, and who attained age 62 (if a woman) or age 65 (if a man) or died before July 1, 1957, the requirements for insured status in section 414(a)(3) of this title are not met because of his having too few quarters of coverage but would

information statement required by §1.382-11(a) for the change year: “THE CLOSING-OF-THE-BOOKS ELECTION UNDER §1.382-6(b) IS HEREBY MADE WITH RESPECT TO THE OWNERSHIP CHANGE OCCURRING ON [INSERT DATE].” The election must be made on or before the due date (including extensions) of the loss corporation's income tax return for the change year. (ii)

under §1.471-3 or lower of cost or market under §1.471-4. (b) Computation—(1) In general. A taxpayer computes the value of ending inventory under the retail inventory method by multiplying a

(a) General—(1) Classes of income. Income from the sale of property to which paragraph (b) (2) and (3) of §1.863-2 applies is divided into two classes for purposes of this section, namely, income which is treated as derived partly from sources within the United States and partly from sources

organization; (ii) Salaried foremen and other salaried lower level supervisors having direct supervision over hourly employees; (iii) Former or retired personnel who are not stockholders; or (iv) Individuals who may be paid by the corporation, such as consultants, but who are not employees, within the meaning of

The FAA proposes to supersede Airworthiness Directive (AD) 2010-26-01, which applies to certain The Boeing Company Model 777-200 series airplanes. AD 2010-26-01 requires installing a new insulation blanket on the latch beam firewall of each thrust reverser (T/R) half. Since AD 2010-26-01 was issued, the agency received a report that the T/R affected by AD 2010-26-01 has the potential to be installed on airplanes outside of the applicability of that AD. This proposed AD would retain the

§1.382-2T(b) relating to the examples) have the same respective meanings as in section 382 and the regulations thereunder. (b) Application of section 382(l)(5). section 382(a) does not apply to any ownership change if— (1) The old loss corporation is (immediately before the ownership change) under

terms of the decedent's will or trust agreement or pursuant to a judicial proceeding, to meet the requirements of a QDOT. For this purpose, the requirements of a QDOT include all of the applicable requirements set forth in §20.2056A-2, and the requirements of §20.2056A-2T(d). A reformation pursuant to the terms of the decedent's will or trust instrument must be completed by the time prescribed

deferred under section 455 or Rev. Proc. 2004-34 (2004-1 CB 991 (June 1, 2004)) (or any successor revenue procedure) (see §601.601(d)(2)(ii)(b)). (b) Effective/applicability dates. This section applies to loss corporations that have undergone an ownership change on or after June 11, 2010. For loss corporations that have undergone an

(a) In general. District directors and directors of service centers are authorized to grant a reasonable extension of time for filing a declaration or an amended declaration. Except as provided in paragraph (b) of §301.6091-1 (relating to hand-carried documents), an application by a corporation for an extension of time for

(a) For the purpose of computing time limits under the Treaty, the priority date shall be defined as in PCT Art. 2(xi). (b) When a claimed priority date is corrected under PCT Rule 26bis.1(a), or a priority claim is added under PCT Rule 26bis.1(a), withdrawn under PCT Rule 90bis.3, or considered not to have been made

On dissolution of the corporation, the board of directors shall liquidate and distribute its assets to organizations qualified as exempt organizations under section 501(c)(3) of the Internal Revenue Code of 1986 (26 U.S.C. 501(c)(3)) with purposes

redistill, warehouse, or process distilled spirits, so far as permitted by law. (b) Proprietors of class 8 customs bonded warehouses. If the permittee operates a class 8 customs bonded warehouse, the permittee may acquire or receive in bulk, and warehouse and bottle, imported distilled spirits, so far as permitted by the customs laws. (

which TTB intends to supervise those operations. If TTB determines later that TTB supervision is no longer necessary, the appropriate TTB officer will notify the proprietor of that fact. (26 U.S.C. 5201, 5202, 5553)

(e) Specify when only a room or floor of a building will be used for plant operations and provide the location and description of the building, floor, and room. (26 U.S.C. 5172)

. The requirement to obtain an operating permit does not apply to an agency of a State, or political subdivision of a State, or an officer or employee of, and acting for, such an agency. (26 U.S.C. 5171, 5271)

notice of registration of the plant in accordance with §19.116(a). (26 U.S.C. 5172)

approval of the operating permit as required under §19.132(a)(2). (26 U.S.C. 5172)

TTB officer disapproves a bond or consent of surety, the person giving the bond may appeal the disapproval to the Administrator, who will hear the appeal. The decision of the Administrator will be final. (26 U.S.C. 5551)

payment of tax made with a return and for authorized credits taken on a return. If the balance of the bond account reaches zero, the proprietor may no longer defer tax payments for taxable withdrawals. Where the bond is for less than the maximum penal sum and has been allocated among two or more plants, the proprietor must maintain an account at each plant for that part of the penal sum allocated to each plant. (

. Each proprietor must obtain and use only one EIN, regardless of the number of places of business for which the proprietor is required to file a tax return under this subpart. (26 U.S.C. 6109)

the use of this procedure jeopardizes the revenue, or causes administrative difficulty, the proprietor upon notification from TTB must discontinue use of this procedure. (26 U.S.C. 5010, 5207)

§19.226; or (3) In any case where the proof may have changed. (26 U.S.C. 5559)

under §19.454. (26 U.S.C. 5201, 5215, 5223, 5243)

§19.289(a) and (c) apply to the filling and gauging of portable containers. In addition, a proprietor may withdraw denatured spirits from the bonded premises in portable containers based on the filling gauge. (26 U.S.C. 5201)

5000.24, Excise Tax Return; or (2) On a deferred payment return on TTB F 5000.24 for the period during which the shortage was determined. (26 U.S.C. 5008)

; (i) Percentage of variation from 100 percent fill; and (j) Corrective action taken, if any. (26 U.S.C. 5207, 5555)

values indicated in paragraphs (a) and (b) of this section; and (e) The date on which the use of the standard effective tax rate commenced. (26 U.S.C. 5207)