is the last transaction of old target and the only transaction reported on the separate return. Except as provided in §1.338-1(d) (regarding certain transactions on the acquisition date), any transactions of old target occurring on the acquisition date other than the deemed asset sale are included in the selling group's consolidated return. A deemed sale return includes a combined deemed sale

“substantially vested” and “substantially nonvested” see §1.83-3(b). (2) Determination of amount of employer contributions. If, for an employee, the actual amount of employer contributions referred to in paragraph (a)(1) of this section for any taxable year of the employee is not determinable or for any other reason is not known, then

under a collective bargaining agreement for which there was a permanent cessation of the obligation to contribute before September 26, 1980, or (2) to work performed at a facility at which all covered operations permanently ceased before September 26, 1980, or for which there was a permanent cessation of the obligation to contribute before that date, shall not be taken into account. (b) A plan may, in

An individual religious or charitable entity or organization (including but not limited to a congregation, parish, school, ward, or chapter) which is exempt from taxation under section 501 of the Internal Revenue Code of 1986, as amended (26 U.S.C. 501), and

they do not mention TIAs explicitly. They are: (1) Part 1125 (2 CFR part 1125) on nonprocurement debarment and suspension, which applies because it covers nonprocurement instruments in general; (2) Part 26 (32 CFR part 26), on drug-free workplace requirements, which applies because it covers financial assistance in general; and (3) Part 28 (32 CFR part 28), on lobbying restrictions, which applies

written waiver of the prohibition in paragraph (a) of this section on a determination that the financial interest is not prohibited by 26 U.S.C. 7214(b) and that, in the mind of a reasonable person with knowledge of the particular circumstances, the financial interest will not create an appearance of misuse of position or loss of impartiality, or call into question the impartiality and objectivity with

5 U.S.C. 5584 (waiver of claims for overpayment); (5) 31 U.S.C. 3720D, 31 CFR 285.11 (administrative wage garnishment); and (6) 26 U.S.C. 6402(d),

(a) No loan guaranteed by the Agency under this subpart will be conditioned on any requirement that the recipient(s) of such assistance accept or receive electric service from any particular utility, supplier, or cooperative. (b) No loan guaranteed by the Agency may be made with the proceeds of any obligation the Interest on which is excludable from income under

26 U.S.C. 5552, 5556)

(26 U.S.C. 5178)

and approval of the appropriate TTB officer. (26 U.S.C. 5171 and 5178)

wines have been lawfully disposed of, or until a new bond has been submitted by the principal covering the spirits or wine. (b) Withdrawal or unit bonds. The surety will be relieved from liability for withdrawals made after the date specified in the notice, or upon the effective date of a new bond if one is given. (

. (b) Prepayment. Under the prepayment system, the proprietor must pay the distilled spirits tax after tax determination but before withdrawal of the spirits from bonded premises. See §19.230 for conditions that require prepayment of taxes. (

(26 U.S.C. 5222, 5370)

26 U.S.C. 5006)

26 U.S.C. 5181, 5271)

(26 U.S.C. 5181, 5212)

bottling house premises. Premises on which taxpaid United States or foreign wine may be received, stored, mixed with wine of the same kind, tax class and country of origin to facilitate handling, reconditioned, bottled or packed, and removed. (Sec. 201, Pub. L. 85-859, 72 Stat. 1378, as amended, 1381, as amended (26 U.S.C. 5352, 5363))

notification from the principal that removals of wine requiring a tax deferral bond have been discontinued. (Sec. 201, Pub. L. 85-859, 72 Stat. 1379, as amended (26 U.S.C. 5354)) (Approved by the Office of Management and Budget under control number 1512-0058) [T.D

may be used for sweetening. After complete fermentation or complete fermentation and sweetening, the finished product may not have a total solids content that exceeds 35 degrees Brix. (26 U.S.C. 5387) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. TTB-23, 70 FR 2801, Jan. 18, 2005]

, 391 as amended (26 U.S.C. 6301, 6311, 6302)) (Approved by the Office of Management and Budget under control numbers 1512-0467 and 1512-0492) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-301, 55 FR 47605, Nov. 14, 1990; T.D. ATF-409, 64 FR 13683, Mar. 22, 1999]

. 1395, as amended (26 U.S.C. 5552))

Additional information. The appropriate TTB officer may at any time require the brewer to furnish, as part of the notice, additional information which is necessary to protect and insure collection of the revenue. (Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401)) [T.D. ATF

brewery, or of the brewer's principal place of business. (Approved by the Office of Management and Budget under control number 1512-0474) (Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (26 U.S.C. 5412)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended

shall include interest payable from the date on which tax was paid at the lower rate. In the case of a controlled group of brewers whose production exceeds 2,000,000 barrels of beer, all member brewers who paid tax at the lower rate shall make tax adjustments as determined in this section. (Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended (26 U.S.C. 5051

(Approved by the Office of Management and Budget under control number 1512-0352) (72 Stat. 1342, 1345; 26 U.S.C. 5114, 5124) [T.D. ATF-2, 37 FR 22739, Oct. 21, 1972. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984

(d) Supporting documents, such as consignors' invoices, delivery receipts, bills or lading, etc., or exact copies of the same, may be filed in accordance with the importer's regular accounting and recordkeeping practices. (Sec. 201, Pub. L. 85-859, 72 Stat. 1342, as amended, 1395, as amended (26 U.S.C. 5114, 5555))

(Approved by the Office of Management and Budget under control number 1512-0352) (72 Stat. 1342, 1345, 1395; 26 U.S.C. 5114, 5124, 5555) [T.D. ATF-2, 37 FR 22743, Oct. 21, 1972. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984