employee, or the employee does not provide the employer with the written statement required by §31.6413(a)-1(a)(2)(iv). This paragraph (a)(2) has no application in any case in which an overcollection is made the subject of a claim by the employer for refund or credit under the procedure provided in §31.6402(a)-2. (ii) If an employer files a return for a

, then any letter or document issued to the applicant by the Internal Revenue Service that relates to the application is also open to public inspection. For rules relating to when a letter or document is issued, see §301.6110-2(h). Letters or documents to which this paragraph (c) applies include, but are not limited to— (1) Favorable rulings and determination

spirits plant. The premises of a distilled spirits plant, or part thereof, on which distilled spirits operations defined in 26 U.S.C. 5002 are authorized to be conducted. This term includes premises described in the preceding sentence even if the distilled spirits plant proprietor, as authorized under the exemption set forth in

Any order issued or action taken by the National Taxpayer Advocate pursuant to this section shall apply to persons performing services under a qualified tax collection contract (as defined in section 6306(b)) to the same extent and in the same manner as such order or action applies to the Secretary.

this section, section 3511(g), §31.3511-1 of this chapter, or further guidance. (2) Must be a business entity or sole proprietorship—(i) In general. A CPEO must be a business entity described in

sections 18032(f)(3), 18071(e), and 18082(d) of this title and section 36B(e) of title 26 that the individual be a citizen or national of the United States or an alien lawfully present in the United States; (2) in the case of an individual claiming a premium tax credit or reduced cost-sharing under

See section 6863 and §301.6863-1 of this chapter (regulations on procedure and administration) for rules relating to the furnishing of bond to stay collection. [T.D. 7575, 43 FR 58817, Dec. 18, 1978]

For provisions relating to information returns and statements required in connection with certain options, see §§1.6039-1 and 1.6039-2 of this chapter (Income Tax Regulations). [T.D. 7275, 38 FR 11346, May 7, 1973]

The Secretary shall report, after the end of each program year, on the success of the Department and State agencies in carrying out the provisions of this part. [49 FR 12919, Mar. 30, 1984. Redesignated at 54 FR 39353, Sept. 26, 1989, and amended at 54 FR 39354, Sept. 26, 1989]

Any special tax imposed by this subtitle, except the tax imposed by section 4411, shall apply to any agency or instrumentality of the United States unless such agency or instrumentality is granted by statute a specific exemption from such tax.

provided under sections 1015, 1016, and 1022. (2) If property to which §1.83-1 applies is transferred at arm's length, the basis of the property in the hands of the transferee shall be determined under section 1012 and the regulations thereunder. (c) Forgiveness of indebtedness treated as an amount paid

expenditures paid or incurred prior to January 1, 1970, shall remain in effect with respect to such expenditures unless it is revoked under section 615(e) and §1.615-6. See §1.615-9 for treatment of a section 615(e) election with respect to expenditures paid or incurred after December 31, 1969.

with respect to which the election provided in section 754 or section 732(d) is in effect, see §§1.732-1 and 1.732-2. (b) (1) If a transferee partner, in liquidation of his entire partnership interest, receives a distribution of property (including money) with respect to which he has no special basis adjustment, in exchange for his

(a) Treatment of gain or loss. For purposes of determining the taxable income or net loss of a REMIC under section 860C(b), any gain or loss from the disposition of any asset, including a qualified mortgage (as defined in section 860G(a)(3)) or a permitted investment (as defined in section 860G(a)(5) and §1.860G-2(g)), is treated

certain terminations. A corporation may, without requesting the Commissioner's consent, make a new election under section 1362(a) before the 5-year period described in section 1362(g) expires if the termination occurred because the corporation— (1) Revoked its election effective on the first day of the first taxable year for which its election was to be effective (see

§20.2106-1, relating to charitable, etc., transfers, if it had been a bequest. (2) That proportion of other deductions under sections 2053 and 2054 is allowed which the value of that part of the decedent's gross estate situated in the United States at the time of his death bears to the value of the decedent's entire gross estate wherever situated. It is immaterial whether the amounts

Under the provisions of section 2524, the charitable deduction provided for in section 2522 and the marital deduction provided for in section 2523 are allowable only to the extent that the gifts, with respect to which those deductions are authorized, are included in the “total amount of gifts” made during the “calendar period” (as defined in §25.2502-1(c)(1

(a) In general—(1) Annual reports, etc. The trustee of an individual retirement account described in section 408(a), or the issuer of an individual retirement annuity described in section 408(b), who fails to furnish or file a report or any other document required under section 408(i) and §1.408

§513.2(b) or §513.3(c).

adjustment is the annual rate of interest established under section 6621 of the Internal Revenue Code of 1986 (26 U.S.C. 6621) for the period. Interest accrues from the time payments of the increased costs were made to the contractor or subcontractor to the time the Federal Government receives full compensation

19 U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362) [T.D. 6588, 27 FR 773, Jan. 26, 1962. Redesignated at 40 FR 16835, Apr. 15, 1975 and amended by T.D. TTB-8, 69 FR 3831, Jan. 27, 2004]

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transfer. (c) Political organization definedFor purposes of this section, the term "political organization" has the meaning given to such term by section 527(e)(1). Editorial Notes

Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "(a) General Rule.—Section 752 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (and the regulations prescribed thereunder) shall be applied without regard to the result reached in the case of Raphan vs the United States, 3 Cl. Ct. 457 (1983).