time when wages are paid, see §31.3121(a)-2 and paragraph (b) of §31.3402(a)-1. (b) Employers who are assigned identification numbers without application. An identification number may be assigned, without

1 of this title, or (2) the date of a finding under the Antidumping Act, 1921. (b) RateThe rate of interest payable under subsection (a) for any period of time is the rate of interest established under section 6621 of title 26 for such period.

(a) The provisions of part 26, §§26.83 (c)(2) through (c)(6) do not apply to certifications for purposes of this part. Instead, in determining whether a firm is an eligible ACDBE, you must take the following steps: (1) Obtain the resumes or work histories of the principal owners of the firm and personally interview these individuals;

section 501(a) of the Internal Revenue Code of 1986 (26 U.S.C. 501(a)) as an organization described in section 501(c)(3) of that Code (26 U.S.C. 501(c)(3)); and

(Sec. 201, Pub. L. 85-859, 72 Stat. 1366, as amended (26 U.S.C. 5232); Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010)) [T.D. ATF-297, 55 FR 18067, Apr. 30, 1990. Redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25

gas lease Before March 26, 2001 On or before the first day of each lease year before the discovery of oil or gas on the lease. (2) An oil and gas lease After March 26, 2001 On or before the first day of each lease year before the discovery of oil or gas on the lease

(a) General. As provided by 26 U.S.C. 5812 and 26 U.S.C. 5822, an application to make or transfer a firearm shall be denied if the making, transfer, receipt, or possession of the firearm would place the maker or transferee in violation of

Based on title 28, U.S.C., 1940 ed., §§104, 106, 107, and 108, and section 3745(c) of title 26, U.S.C., 1940 ed., Internal Revenue Code (Mar. 3, 1911, ch. 231, §§43, 45, 46, 47, 36 Stat. 1100;

a specified depth which was short of where the oil was expected to be found.[26] The Act would also apply to drilling operations even though no oil was discovered.[27] Laborers employed in erecting drilling rigs would also be covered.[

, 26 U.S.C. 501(a), the active membership of which consists primarily of students in attendance at institutions of higher education. (b) YMCA, YWCA, Girl Scouts, Boy Scouts, and Camp Fire Girls. These Title IX regulations do not apply to the membership practices of the Young Men's Christian

26 CFR 601.702. 2. Public reading room. The IRS no longer maintains physical reading rooms. Documents for the public are found on various websites at irs.gov including the electronic FOIA Reading Room located at

72 FR 54544, Sept. 26, 2007. § 10.22 Diligence as to accuracy. (a) In general. A practitioner must exercise due diligence— (1) In preparing or assisting in the preparation of, approving, and filing tax returns, documents, affidavits

well as section 367(a), including transactions concurrently subject to sections 367(a) and (b). (2) Definitions. For purposes of this section, the following definitions apply: (i) A block of stock has the meaning provided in §1.1248-2(b). (ii) The terms

For provisions relating to the applicability of Federal and State laws, see section 4422 and §44.4422-1.

(a) Employees benefiting under a plan—(1) In general. Except as provided in paragraph (a)(2) of this section, an employee is treated as benefiting under a plan for a plan year if and only if, for that plan year, the employee would be treated as benefiting under the provisions of §1.410(b

ascertained pursuant to §1.1314(a)-1 for the taxable year with respect to which the error was made and, where applicable, a statement as to the amount of the adjustment or adjustments ascertained pursuant to §1.1314(a)-2 with respect to any other taxable year or years; and

The following definitions apply for purposes of section 179 and §§1.179-1 through 1.179-6: (a) Section 179 property. The term section 179 property means any tangible property described in section 179(d)(1) that is acquired by purchase for use in the active

(a) In general. For purposes of the Internal Revenue Code, in the case of a nonresident alien individual or a foreign corporation that is engaged in a trade or business in the United States at any time during the taxable year, the rules set forth in §§1.864-4 through 1.864-7 and this section shall apply in determining whether

) Retain a record, by retention of a copy of the return or claim for refund, maintenance of a list, card file, or otherwise, for each return or claim for refund presented to the taxpayer (or nontaxable entity), of the name of the individual tax return preparer required to sign the return or claim for refund pursuant to §1.6695-1(b); and (iii) Make the copy or record

§48.4101-1; and (B) A written agreement between the deliverer of the fuel and the operator requires the deliverer to pay the tax imposed under paragraph (b)(1) of this section. (3) Rate of tax—(i) Buses—(A) In general. The rate of

(a) Overview. This section provides rules under which certain registered ultimate vendors of taxed kerosene may claim the income tax credits or payments allowed by section 6427(l)(5)(B)(i). These claims relate to kerosene sold from a blocked pump. Claims relating to kerosene sold for use on a farm for farming purposes and by a State are made by registered ultimate vendors under

Effect of failure to raise issues. The candidate's failure to raise an argument in a timely fashion during the original determination process or in a petition for rehearing under this section, as appropriate, shall be deemed a waiver of the candidate's right to present such arguments in any future stage of proceedings including any petition for review filed under

stage of proceedings including any petition for review filed under 26 U.S.C. 9041(a). An issue is not timely raised in a petition for rehearing if it could have been raised earlier in response to the Commission's original determination. (c) Stay of repayment determination pending appeal.

(a) Amount of creditFor purposes of section 38, the mine rescue team training credit determined under this section with respect to each qualified mine rescue team employee of an eligible employer for any taxable year is an amount equal to the lesser of— (1) 20 percent of the amount paid or incurred by

gross income under section 451 (without regard to this section). (e) Deferral of income under established accounting proceduresNotwithstanding the provisions of this section, any taxpayer who has, for taxable years prior to the first taxable year to which this section applies, reported his income under an established and consistent method or practice of

litigation expenses may incorporate presumptive limits on payment only if means are authorized for payment of necessary expenses above such limits. {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"28","chapter":"I","part":"26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/5/301\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e5

The subject matter of section 673(c) is covered in paragraph (b) of §1.673(a)-1.