(a) Application for waiver. If the producer of a nonpotable chemical mixture containing spirits, as described in §19.36, wishes to obtain a waiver from the provisions of 26 U.S.C. chapter 51, or of this part, the producer must

(a) Tax credit employee stock ownership plan definedExcept as otherwise provided in this title, for purposes of this title, the term "tax credit employee stock ownership plan" means a defined contribution plan which— (1) meets the requirements of section 401(a), (2

which— (A) Is entitled to use a net operating loss carryforward, a capital loss carryover, a carryover of excess foreign taxes under section 904(c), a carryforward of a general business credit under section 39, or a carryover of a minimum tax credit under section 53, (B) For the taxable year that includes a testing date, as defined in paragraph (a)(4) of this section or

(a) In generalFor purposes of section 461(h), economic performance shall be deemed to occur as qualified payments are made by the taxpayer to a designated settlement fund. (b) Taxation of designated settlement fund (1) In generalThere is

(a) In general. If an application for exemption on Form 4361: (1) Is filed by a minister, a member of a religious order, or a Christian Science practitioner eligible to file such an application (see particularly paragraph (a) (2) and (3) of §1.1402(e)-2A), and

provided in paragraph (a)(2) of this section. (2) Exceptions—(i) In general. Paragraph (a)(1) of this section does not apply to deductions for expenses for business entertainment air travel or to deductions for expenses that meet the exceptions of section 274(e), §1.274-2(f), and this section

§1.987-1(b)(5), or of an entity disregarded as an entity separate from its owner for Federal income tax purposes (DE), that are not attributable to an eligible QBU as defined in §1.987-1(b)(3). (ii) Section 987 Aggregate Partnerships. For

(a) Preparation of return by SecretaryIf any person shall fail to make a return required by this title or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Secretary may prepare such return, which, being signed by such person, may be received by the Secretary as the return of such person. (b

of the Commissioner. (2) A bequest or devise to the executor in lieu of commissions is not deductible. If, however, the terms of the will set forth the compensation payable to the executor for services to be rendered in the administration of the estate, a deduction may be taken to the extent that the amount so fixed does not exceed the compensation allowable by the local law or practice and to the extent permitted by

term "excessive amount" means in the case of any person the amount by which the amount of the claim for refund or credit for any taxable year exceeds the amount of such claim allowable under this title for such taxable year. (c) Noneconomic substance transactions treated as lacking reasonable causeFor purposes of this section, any excessive amount which is attributable to any transaction described in

All liquors and specially denatured spirits intended for export or liquors intended for use as supplies on vessels shall be consigned to the district director of customs at the port of exportation, or port of lading for supplies on vessels, except that when the shipment is for export to a contiguous foreign territory it shall be consigned to the foreign consignee at destination in care of the district director of customs at the port of export.

section 581), and shall keep the amount of such taxes in such account until payment over to the United States. Any such account shall be designated as a special fund in trust for the United States, payable to the United States by such person as trustee. (c) Relief from further compliance with subsection (b)Whenever the Secretary is satisfied, with

prepared for laundering through VASPs.[69] b. Huione Group's Laundering of Proceeds of DPRK Cyber Heists Despite the 2023 FBI alert and other public reporting, Huione Group has continued to receive and process these illicit proceeds. There is wide

Section 2502(d) provides that the donor shall pay the tax. If the donor dies before the tax is paid the amount of the tax is a debt due the United States from the decedent's estate and his executor or administrator is responsible for its payment out of the estate. (See §25.6151-1 for the time and place for paying the tax.) If there is no duly qualified executor or

(a) Adjustments of overwithheld tax—(1) In general. Except for partnerships or nominees required to withhold under section 1446, a withholding agent that has overwithheld under chapter 3 of the Internal Revenue Code, and made a deposit of the tax as provided in §1.6302-2(a) may adjust the

(a) Liability for tax (1) Original liabilityThe manufacturer or importer of tobacco products and cigarette papers and tubes shall be liable for the taxes imposed thereon by section 5701. (2) Transfer of liabilityWhen tobacco products

) Gives the individual a reasonable period of time to apply for more generous assistance before initiating ECAs to obtain the discounted amount owed for the care; and (C) If the individual submits a complete FAP application seeking more generous assistance during the application period (as defined in §1.501(r)-1(b)(3)), determines whether the individual is

written material, as well as any materials in machine readable form that constitute a part of the Committee's official files. (j) Representative of the news media refers to any person actively gathering news for an entity that is organized and operated to publish or broadcast news to the public. (1) The term “news” means information about current events or that would be of current interest to the

case of certain mineral properties, such basis does not include exploration or development expenditures which are treated under section 615(b) or 616(b) as deferred expenses to be taken into account as deductions on a ratable basis as the units of minerals benefited thereby are produced and sold. However, there shall be included in the basis for cost depletion of oil and gas property the amounts of capitalized drilling and development costs which, as provided in

(a) In general. A credit is allowed under section 2013 against the Federal estate tax imposed on the present decedent's estate for Federal estate tax paid on the transfer of property to the present decedent from a transferor who died within ten years before, or within two years after, the present decedent's death. See §20.2013-5

shelter partnershipsIn the case of a tax shelter which is a partnership, in applying section 704(d) to a deduction or loss for any taxable year attributable to an item which is deductible by reason of subparagraph (A), the term "cash basis" shall be substituted for the term "adjusted basis". (ii) Other tax sheltersUnder regulations

(a) General ruleAn Indian tribal government shall be treated as a State— (1) for purposes of determining whether and in what amount any contribution or transfer to or for the use of such government (or a political subdivision thereof) is deductible under— (A) section

section 6019 (relating to gift taxes) shall be filed on or before the 15th day of April following the close of the calendar year. (2) Extension where taxpayer granted extension for filing income tax returnAny extension of time granted the taxpayer for filing the return of income taxes imposed by subtitle A for any taxable year which is a calendar year shall be deemed to be

(a) Allowance of creditFor purposes of section 38, the nonconventional source production credit determined under this section for the taxable year is an amount equal to— (1) $3, multiplied by (2) the barrel-of-oil equivalent of qualified fuels—

the public at large and publishers of periodicals that disseminate “news” and make their products available for purchase by or free distribution to the general public, including news organizations that disseminate solely on the internet. For a “freelance journalist” to be regarded as working for a news organization, the requester must demonstrate a solid basis for expecting publication through that organization, such as a publication contract. Absent such showing, the requester may provide

(9) The term “perfected request” means a FOIA request for records that adequately describes the records sought, that has been received by OSTP, and for which there is no remaining question about the payment of applicable fees. (10) The terms “representative of the news media” or “news media requester” mean any person or entity that gathers information of potential interest to a segment of the public, uses its editorial skills to turn the