be, of the United States. Where the vessel or aircraft returns within the jurisdiction of the internal revenue laws with such articles on board, the articles shall be subject to treatment under the tariff laws of the United States. (72 Stat. 1418, as amended; 26 U.S.C. 5704;

final action with respect to such application. (72 Stat. 1421, 1422; 26 U.S.C. 5712, 5713, 5721, 5722) [T.D. 6871, 31 FR 50, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975]

liability on the basis of §44.123. The appropriate TTB officer shall refuse to approve any strengthening bond where any notation is made thereon which is intended or which may be construed as a release of any former bond, or as limiting the amount of either bond to less than its full amount. (72 Stat. 1421;

his warehouse for 3 years following the close of the calendar year covered in such reports, and made available for inspection by any appropriate TTB officer upon his request. (72 Stat. 1422; 26 U.S.C. 5722) [T.D. 6871, 31 FR 51, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF-232, 51 FR

articles described on the notice of removal. Upon execution by the armed forces receiving officer of the certificate of receipt on the copy of the notice of removal, he shall return such copy to the manufacturer or export warehouse proprietor making the shipment for filing with the appropriate TTB officer. (72 Stat. 1418, as amended; 26 U.S.C. 5704)

, to the officer of the vessel or aircraft authorized to receive the shipment. Upon execution by the receiving officer of the vessel or aircraft of the certificate of receipt on the copy of the notice of removal, he shall return such copy to the manufacturer or export warehouse proprietor making the shipment for filing with the appropriate TTB officer. (72 Stat. 1418, as amended;

desires, he may cover under one notice of removal all the merchandise removed under this part for export by parcel post which is delivered at one time to the postal service for that purpose. The manufacturer or export warehouse proprietor shall immediately file the receipted copy of the notice of removal with the appropriate TTB officer. (72 Stat. 1418, as amended;

claimant by the appropriate TTB officer in accordance with §44.224. Such copies shall be filed in sufficient time prior to lading to permit customs inspection and supervision of lading of the tobacco products, or cigarette papers or tubes. (72 Stat. 1419; 26 U.S.C

Form 5620.8. Sections 46.136 through 46.138 apply to all claims for refund. (26 U.S.C. 6402, 6511)

(Approved by the Office of Management and Budget under control number 1512-0141) (26 U.S.C. 6402) [T.D. ATF-301, 55 FR 47616, Nov. 14, 1990]

26 U.S.C. 6514) [T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated by T.D. ATF-301, 55 FR 47606, Nov. 14, 1990]

(July 30, 1947, Ch. 390, 61 Stat. 648, as amended (6 U.S.C. 6, 7); Aug. 16, 1954, Ch. 736, 68A Stat. 847, as amended (26 U.S.C. 7101)) [T.D. ATF-92, 46 FR 46914, Sept. 23, 1981]

The Director shall determine in accordance with 26 U.S.C. 5845(f), whether a device is excluded from the definition of a destructive device. A person who desires to obtain a determination under that provision of law for any device which he believes is not likely to be used as a weapon shall submit a written request, in triplicate, for a ruling thereon to the Director

(a) An interest charge shall be assessed on unpaid and underpaid amounts from the date the amounts are due. (b) The interest charge on late payments shall be at the underpayment rate established by the Internal Revenue Code, 26 U.S.C. 6621(a)(2) (Supp. 1987). (c) Interest will be charged only on

to the State. (b) Interest shall be computed at the underpayment rate established by the Internal Revenue Code, 26 U.S.C. 6621(a)(2) (Supp. 1987). (c) Interest shall be computed only for the number of days the disbursement is late. In the case of suspended amounts subject to interest, it shall be computed beginning with the

). (c) Date PMA or notice of completion of a PDP is required. A PMA or a notice of completion of a PDP is required to be filed with the Food and Drug Administration on or before December 26, 1996 for any vibratory cervical dilator that was in commercial distribution before May 28, 1976, or that has, on or before December 26, 1996 been found to be substantially equivalent to a vibratory cervical dilator that was in commercial

Class III (premarket approval). (c) Date PMA or notice of completion of a PDP is required. A PMA or a notice of completion of a PDP is required to be filed with the Food and Drug Administration on or before December 26, 1996 for any metreurynter-balloon abortion system that was in commercial distribution before May 28, 1976, or that has, on or before December 26, 1996 been found to be substantially equivalent to a metreurynter

necessary determinations concerning the amount of remuneration paid for your work and the periods for which such remuneration was paid have been made as shown by— (1) A tax return filed under section 3122 of the Internal Revenue Code (26 U.S.C. 3122); or (2) A certification by the head of the Federal agency or instrumentality of which you

See §31.3231(e)-1 for regulations applicable to compensation.

(a) Regulated investment company—(1) Notice to shareholders. (i) A designation of undistributed capital gains under section 852(b)(3)(D) and paragraph (b)(2)(i) of §1.852-2 shall be made by notice on Form 2439 mailed by the regulated investment company to

″ W and excluding the federally-marked navigation channel of the ICW. (f) Jupiter Inlet at a site located just west of the entrance to Zeek's Marina on the south side of Jupiter Inlet and defined by the following coordinates (note a south central point was included to better define the shape of the southern boundary): Northwest corner: 26°56

files in accordance with instructions specified on the Copyright Office's website. The files must be submitted in Portable Document Format (PDF), they must be assembled in an orderly form, and they must be uploaded to the electronic registration system as individual electronic files (i.e., not .zip files). The files must be viewable and searchable, contain embedded fonts, and be free from any access restrictions (such as those implemented through digital rights

(a) Scope. This section provides rules under section 338(a)(1) to determine the aggregate deemed sale price (ADSP) for target. ADSP is the amount for which old target is deemed to have sold all of its assets in the deemed asset sale. ADSP is allocated among target's assets in accordance with §1.338-6 to determine the amount for

ADSP or AGUB is made by allocating the redetermined ADSP or AGUB amount under the rules of §1.338-6. If the allocation of the redetermined ADSP or AGUB amount under §1.338-6 to a given asset is different from the original allocation to it, the difference is added to or subtracted from the original

). However, both section 101(c) and section 101(d) may apply to payments received under a single life insurance contract. For provisions relating to the application of this rule to payments received under a permanent life insurance policy with a family income rider attached, see paragraph (h) of §1.101-4. (b) Determination of “present value

*   *   *   *   * §1.199A-3   Qualified business income, qualified REIT dividends, and qualified PTP income. *   *   *   *   * (b) *  *  * (1) *  *  * (iv) *  *  * (A) In general

articles of organization means the organization's corporate charter, trust instruments, articles of association or other instrument by which it is created.) (2) Operated. An organization will be treated as being operated for the purpose of carrying on one or more of the exempt functions of a homeowners association if it meets the provisions of