§28.253. (72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 5214, 5362) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-224, 51 FR 7698, Mar. 5

. 1358, as amended (26 U.S.C. 5204))

wines and sells beer or offers beer for sale only as provided in §31.61 through §31.63 or §31.65(a). (

26 U.S.C. 5121)

. (72 Stat. 1421, 1422; 26 U.S.C. 5711, 5712, 5721)

ounces, of the total weight of the product, the tax class of the product, and the total number of the packages of product contained therein. (Approved by the Office of Management and Budget under control number 1512-0502) (Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))

(48 Stat. 999, as amended, 72 Stat. 1418, as amended; 19 U.S.C. 81c; 26 U.S.C. 5704) [T.D. 6961, 33 FR 9491, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1

§44.144. (72 Stat. 1421, 1422; 26 U.S.C. 5712, 5713, 5721, 5722)

shipment was received and shall be made available for inspection by any appropriate TTB officer upon his request. (72 Stat. 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

the appropriate TTB officer within 6 months from the date of clearance of the tobacco products, and cigarette papers and tubes from the United States. (72 Stat. 1419; 26 U.S.C. 5706) [T.D. 6871, 31 FR 56, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug

of the product, the tax class of the product, and the total number of the packages of product contained therein. (Approved by the Office of Management and Budget under control number 1512-0502) (Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723)) [T.D

seized under 49 U.S.C. App., Chapter 11 is forfeited administratively, the Director may authorize the General Services Administration to conduct the sale pursuant to such conditions as the Director deems proper. (68A Stat. 870, as amended; 26 U.S.C. 7325) [T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, as amended by T.D

The term common trust fund as used in section 3(a)(12) of the Act (15 U.S.C. 78c(a)(12)) shall include a common trust fund which is maintained by a bank which is a member of an affiliated group, as defined in section 1504(a) of the Internal Revenue Code of 1954 (

The term common trust fund as used in section 3(c)(3) of the Act (15 U.S.C. 80a-3(c)(3)) shall include a common trust fund which is maintained by a bank which is a member of an affiliated group, as defined in section 1504(a) of the Internal Revenue Code of 1954 (

The term common trust fund as used in section 3(a)(2) of the Act (15 U.S.C. 77c(a)(2)) shall include a common trust fund which is maintained by a bank which is a member of an affiliated group, as defined in section 1504(a) of the Internal Revenue Code of 1954 (

connection with any school, hospital, library, museum, chapel, or other institution or organization under the jurisdiction of the United States Coast Guard subject to the terms and conditions of any particular gift, devise, or bequest. [CGFR 61–36, 26 FR 9321, Oct. 3, 1961] {"origins":[{"level

compromise should be transmitted or delivered to the office or officer of the Postal Service from whom demand is received for payment of the amount due. (39 U.S.C. 401) [26 FR 11662

in the manner described in 11 CFR 110.17(a). [56 FR 35919, July 29, 1991, as amended at 67 FR 78683, Dec. 26, 2002]

Pub. L. 107–251, title II, §221, Oct. 26, 2002, 116 Stat. 1638; amended Pub. L. 115–334, title XII, §12608, Dec. 20, 2018, 132 Stat. 5008;

(a) Scope. This section provides rules under section 501(h) for determining whether an organization that has elected the expenditure test and that is not a member of an affiliated group of organizations (as defined in §56.4911-7(e)) either normally makes lobbying expenditures in excess of its lobbying ceiling amount or normally

the criteria for Group 1 status in §63.132(d) for compounds in Table 8 to subpart G of this part 63. Group 2 wastewater stream means any process wastewater stream that does not meet the definition of a Group 1 wastewater stream. Halogen atoms mean

. Brownfield means a “qualified contaminated site” meeting the requirements of section 941 of the Taxpayer Relief Act of 1997, (26 U.S.C. 198(c)), where the site is located in an empowerment zone or enterprise community. Census tract means a population census

defined in §1.501(c)(3)-1(c)(3)(ii) or (iv)), or is denied exemption from tax by reason of section 501(h) and either §1.501(h)-3 or §56.4911-9. (3) Transferor and transferee commonly controlled. A transfer is described in

) an ineligible affiliated group as defined in section 542(b)(2) and paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from the definition of a personal holding company under section 542(c) and paragraph (c) of this section. Thus, in the latter two instances the gross income requirement provided in section 542(a)(1) and §1.542-2 shall apply to

(a) In general. If property consisting of stock of a DISC or former DISC (as defined in section 992(a) (1) or (3) as the case may be) is considered to have been acquired from a decedent (within the meaning of paragraph (a) or (b) of §1.1014-2), the uniform basis of such stock under section 1014, as determined pursuant to

(a) Carryover and carryback of consolidated net operating losses to separate return years—(1) In general. (i) If a consolidated net operating loss can be carried under the principles of section 172(b) and paragraph (b) of §1.1502-21A to a separate return

§1.183-1(c)(3)) following the taxable year in which the taxpayer first engages in such activity. The election must be made in accordance with the applicable requirements of paragraphs (b), (c) and (d) of this section. Except as otherwise provided in paragraphs (c) and (e) of this section, an election made pursuant to this section shall be binding for the first taxable year in which the taxpayer first engages in the activity

from wages (exclusive of tips) which are under the control of the employer or other funds turned over by the employee to the employer. For provisions relating to the repayment to an employee, or other disposition, of amounts deducted from an employee's remuneration in excess of the correct amount of employee tax, see §31.6413(a)-1. (As to the exclusion from wages of tips of less than $20