and levies. If a taxpayer fails to pay the shared responsibility payment imposed by this section and §§1.5000A-1 through 1.5000A-4, the Secretary will not file notice of lien on any property of the taxpayer, or levy on any property of the taxpayer for the failure. (3) Authority to offset against overpayment. Nothing in

and wife may not make an election if an election has previously been made under this section by either spouse. (2) Particular rules. The rules in subdivisions (ii) through (v) of §1.6013-6(a)(2) are applicable to this section. (3) Time and manner of making an

, a copy of the statement shall be submitted with the amended returns. The amended returns shall be accompanied by payment of the additional tax (together with interest thereon) resulting from the election. (75 Stat. 674, 26 U.S.C. 613 note) [T.D. 6575, 26 FR 9633, Oct. 12, 1961]

statement of election, a copy of the statement shall be submitted with the amended returns. The amended returns shall be accompanied by payment of the additional tax (together with interest thereon) resulting from the election. (Sec. 2(f), 75 Stat. 683; 26 U.S.C. 613 note) [T.D. 6583, 26 FR 12079, Dec. 16, 1961

appraisal as of the applicable valuation date of all the assets of the business, tangible and intangible, including good will; (b) The demonstrated earning capacity of the business; and (c) The other factors set forth in paragraphs (f) and (h) of §20.2031-2 relating to the valuation of corporate stock, to the extent applicable.

. See §§25.2505-2, 20.2010-1, and 20.2010-2 for additional rules and definitions related to determining the applicable credit amount in effect under section 2010(c). (b) Applicable rate of tax. In determining the amounts allowable as a credit against the gift tax due for all preceding calendar periods, the unified rate schedule

corporation stock and purports to aid the S corporation and its shareholders in avoiding taxable income. The tax-exempt entity facilitates Transaction A by reason of its tax-exempt, tax indifferent or tax-favored status. Accordingly, the tax-exempt entity is a party to Transaction A for purposes of sections 4965 and 6033(a)(2). See §601.601(d)(2)(ii)(

prescribe the extent, if any, to which any ruling or regulation, relating to the internal revenue laws, shall be applied without retroactive effect. *   *   *   *   * (b) Internal Revenue Code of 1939. Any reference in §§509.101 to 509.122 to any provision of the

indebtedness, DOE must report the discharge to the IRS in accordance with the requirements of 26 U.S.C. 6050P and 26 CFR 1.6050P-1. DOE may request Treasury or Treasury-designated debt collection centers to file such a discharge report to the IRS on DOE's behalf. (d) When discharging a debt, DOE must request that litigation counsel release any liens of record securing the debt

to exceed 10 per centum of their annual income tax obligation to the government of the Virgin Islands. References in Text The income-tax laws in force in the United States of America, referred to in text, are classified to Title 26, Internal Revenue Code.

(a) Decisions of Immigration Judges may be appealed to the Board of Immigration Appeals as authorized by 8 CFR 3.1(b). (b) The Notice of Appeal to the Board of Immigration Appeals of Decision of Immigration Judge (Form EOIR-26) shall be filed directly with the Board of Immigration Appeals within 30 calendar days after the stating of an Immigration Judge's oral decision or the mailing of an Immigration Judge's written decision. If the

(68A Stat. 870, as amended, 72 Stat. 1425, as amended; 26 U.S.C. 7325, 5753) [26 FR 8174, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated at 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001, as amended by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001]

The amounts claimed relating to large cigars are based on the lowest sale price applicable to the cigars during the required record retention period, except where specific documentation is submitted with the claim to establish that any greater amount of tax claimed was actually paid. (See

26 U.S.C. 5705) [T.D. ATF-80, 46 FR 18311, Mar. 24, 1981, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19341, May 22, 1987; T.D. ATF-307, 55 FR 52745, Dec. 21, 1990; T.D. ATF-424, 64 FR 71933, Dec. 22, 1999; T.D. ATF-420, 64 FR 71944, Dec. 22, 1999. Redesignated and amended by T.D. TTB-16

The appropriate TTB officers are authorized and required to make all inquiries necessary to the determination and assessment of all taxes imposed under the provisions of 26 U.S.C. enforced and administered by the Bureau. The appropriate TTB officers are further authorized and required to make the determinations and the assessments of such taxes. The term “taxes” includes interest, additional amounts, additions to the taxes, and assessable penalties. The authority of

) (codified at 26 U.S.C. 7623(d)). TFA provides for employee protection from retaliation because the employee has engaged in protected activity pertaining to underpayment of tax or any conduct which the employee reasonably believes constitutes a violation of the internal revenue laws or any provision of Federal law relating to tax fraud.

/1135\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e1135\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/410\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C. 410\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/411\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e411\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/413\" class=\"usc external

§ 334.1040 Oakland Harbor in vicinity of Naval Supply Center, Oakland; restricted area and navigation. (a) The area. Bounded by the shore of the Naval Supply Center and the following lines: Beginning at a point on the north shore located at about latitude 37°48′26″, longitude 122°19′34

Revenue Code of 1986 (26 U.S.C. 1 et seq.) takes precedence over other deductions under this subpart. (b) When a salary payment may be reduced to collect more than one debt, amounts offset under this subpart will be applied to a debt only after amounts offset have been applied to satisfy past due child support debts assigned

1981 Amendment Pub. L. 97–34, title II, §246(d), Aug. 13, 1981, 95 Stat. 256, provided that: "The amendments made by section 245 [amending this section and

, 1974 Persons registered before Dec. 1, 1974 under this section (as in effect on July 1, 1974) for the year ending June 30, 1975, not required to reregister under this section for such year, see section 3(d)(2) of Pub. L. 93–499, set out as a note under section 4411 of this title.

Prior Provisions A prior section 5502, act Aug. 16, 1954, ch. 736, 68A Stat. 677, related to distilled vinegar, prior to the general revision of this chapter by Pub. L. 85–859.

as a destructive device shall be identified in such manner as the Secretary may by regulations prescribe. Editorial Notes Prior Provisions A prior