accordance with §25.141, which indicate ownership. (Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (26 U.S.C. 5412))

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) [T.D. TTB-79, 74 FR 37405, July 28, 2009]

§25.207, corporations or associations may not produce beer, without payment of tax, for personal or family use. (Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053))

, 72 Stat. 1335, as amended (26 U.S.C. 5056)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986; 51 FR 9190, Mar. 18, 1986; T.D. ATF-268, 53 FR 8629, Mar. 16, 1988, as amended by T.D. 372, 61 FR 20724, May 8, 1996; T.D. TTB-91, 76 FR 5478, Feb. 1, 2011]

§25.263) be treated the same as beer which has not been concentrated and reconstituted. (Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-8, 69 FR 3830, Jan. 27, 2004]

(Sec. 4, Pub. L. 91-673, 84 Stat. 2057, as amended (26 U.S.C. 5417)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-345, 58 FR 40357, July 28, 1993; T.D. ATF-437, 66 FR 5480, Jan. 19, 2001; T.D. TTB-146, 82 FR 1130, Jan. 4, 2017]

wines withdrawn without payment of tax under the bond have been properly accounted for. (Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended, 1352, as amended, 1353, as amended (26 U.S.C. 5062, 5175, 5176)) [T.D. TTB-146, 82 FR 1136, Jan. 4, 2017]

. 1336, as amended (26 U.S.C. 5062)) [T.D. ATF-198, 50 FR 8562, Mar. 1, 1985, as amended by T.D. ATF-344, 58 FR 40355, July 28, 1993; T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]

(72 Stat. 1323, as amended, 84 Stat. 1965; 26 U.S.C. 5008, 5066) [T.D. 7112, 36 FR 8583, May 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004]

subsequently recoups those costs. (b) Compliance with the registration and other requirements of this part is not required if money is collected in advance from members for the purchase of liquors, or if money is advanced for the purchase of liquors pursuant to an agreement with the members for reimbursement. (26 U.S.C. 5122)

rule. Dealers already engaged in business prior to July 1, 2008, must register as an “existing business” unless they had registered, in accordance with regulations in effect at the time of registration, on or after January 1, 2007. This one-time registration is due on or before July 1, 2009. (26 U.S.C. 6071)

unusual or distinctive bottles for purposes not involving the packaging of any product for sale; and (c) Any person may assemble used liquor bottles for the purpose of recycling or reclaiming the glass or other approved liquor bottle material. (26 U.S.C. 5301)

final action with respect to such application. (72 Stat. 1421, 1422; 26 U.S.C. 5712, 5713, 5721, 5722) [T.D. 6871, 31 FR 33, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF-232, 51 FR 28081, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

of the revenue. Where a bond is not filed as required under the provisions of this section the manufacturer shall discontinue forthwith the operations to which such bond relates. (72 Stat. 1421: 26 U.S.C. 5711)

(72 Stat. 1423, as amended; 26 U.S.C. 5741) [T.D. 6871, 31 FR 35, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984; T.D. ATF-232, 51 FR 28081, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

(26 U.S.C. 5723 and 5751) [T.D. 6871, 31 FR 36, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28081, Aug. 5, 1986 T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. TTB-78, 74 FR 29409, June 22, 2009]

another custom bonded warehouse or foreign trade zone that are shown to the satisfaction of the Secretary to be destined for export. (26 U.S.C. 5703(b)(2)(B)(ii), (iii), and (iv)) [81 FR 94209, Dec. 22, 2016]

. 1418, as amended; 26 U.S.C. 5704) [T.D. 6871, 31 FR 53, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]

certificate of receipt on each copy of the form, noting thereon any discrepancy, retain one copy for his records, and forward the other copy to the manufacturer or export warehouse proprietor making the shipment for filing with the appropriate TTB officer. (48 Stat. 999, as amended, 72 Stat. 1418, as amended; 19 U.S.C. 81c,

26 U.S.C. 5706) [T.D. 6871, 31 FR 55, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-424, 64 FR 71933, Dec. 22, 1999]

of his district director of customs for further processing. After clearance from the port of the export carrier on which the articles are laden, the district director of customs shall execute the certificate of exportation on both copies of Form 5620.7. The district director of customs shall retain one copy of the form for his records and transmit the other copy to the appropriate TTB officer. (72 Stat. 1419;

(26 U.S.C. 6203) [T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated and amended by T.D. ATF-301, 55 FR 47606, 47612, Nov. 14, 1990; T.D. ATF-450, 66 FR 29025, May 29, 2001]

Classification. 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 fetal scalp clip electrode and applicator that was in commercial distribution before May 28, 1976, or that has, on or before December 26, 1996 been found to be substantially equivalent

1986 (26 U.S.C. 9502), $4,200,000 for fiscal year 2004 and for each fiscal year thereafter to facilitate the timely processing, review, and completion of environmental activities associated with airport capacity enhancement projects at congested airports.

for a public hearing, Regina L. Johnson, (202) 317-5177 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background This notice of proposed rulemaking contains proposed amendments to the Income Tax Regulations (26 CFR part 1) under section 274 of the Code. 1. Statutory Framework

With respect to the right of the district director to collect the tax without regard to the provisions of section 2206, see §20.2205-1.

With respect to the right of the district director to collect the tax without regard to the provisions of section 2207, see §20.2205-1.

For provisions relating to requirement of returns of banks with respect to common trust funds, see §1.6032-1 of this chapter (Income Tax Regulations).

For provisions relating to time for filing income tax returns, see §§1.6072-1 to 1.6072-4, inclusive, of this chapter (Income Tax Regulations).