has been received, the IRS officer, employee or contractor who has received the request or demand shall, pursuant to this section, respectfully decline to testify or disclose the IRS records or information. (h) Penalties. Any IRS officer or employee who discloses IRS records or information without following the provisions of this section or

§§601.501(b)(10) and 601.501(b)(13).) (2) Waiver. Offer and/or execution of either (i) A waiver of restriction on assessment or collection of a deficiency in tax, or (ii) A waiver of notice of disallowance of a claim for credit or refund. (3)

Desk, Internal Revenue Service, CC:PA:LPD:PR (REG-104870-18), 1111 Constitution Avenue NW, Washington, DC 20224. Alternatively, persons may submit comments electronically via the Federal eRulemaking Portal at http://www.regulations.gov (IRS REG-104870-18). FOR FURTHER INFORMATION CONTACT: Concerning

of the Internal Revenue Code of 1986 [26 U.S.C. 501(c)]; and "(B) exempt from tax under section 501(a) of that Code [26 U.S.C. 501(a)]."

(a) General. Special tax shall be paid by return. The prescribed return is ATF Form 5630.7, Special Tax Registration and Return. Special tax returns, with payment of tax, shall be filed with ATF in accordance with instructions on the form. Properly completing, signing, and timely filing of a return (Form 5630.7) constitutes compliance with

Modified Adjusted Gross Income (MAGI) has the same meaning as it does in 26 CFR 1.36B-1(e)(2). Non-citizen means an individual who is not a citizen or national of the United States, in accordance with section 101(a)(3) of the Immigration and Nationality Act. Qualifying coverage in an eligible employer-sponsored plan means coverage

of this section, this part applies to: (1) Every power-driven vessel of 20 meters or over in length while navigating; (2) Every vessel of 100 gross tons and upward carrying one or more passengers for hire while navigating; (3) Every towing vessel of 26 feet or over in length while navigating; and (4) Every dredge and floating plant engaged in or near a

29 CFR part 26. The date of the postmark, facsimile transmittal, or electronic transmittal will be considered to be the date of filing; if the petition is filed in person, by hand delivery, or other means, the petition is considered filed upon receipt. The petition must be served on all parties and on the Chief Administrative Law Judge at the time it is filed with the ARB. The petition for review must also be served on the Assistant

(g) Debt means any amount of money, funds, or property that has been determined by an appropriate official of the Federal Government to be owed to the United States by a person, including debt administered by a third party acting as an agent for the Federal Government. For purposes of this subpart, the term “debt” does not include debts arising under the Internal Revenue Code of 1986 (

the office of President of the United States is a primary election. (3) An election which is held to elect delegates to a national nominating convention is a primary election. (4) With respect to individuals seeking federal office as independent candidates, or without nomination by a major party (as defined in

11 CFR part 9007 and judicial review under 26 U.S.C. 9011. [56 FR 35923, July 29, 1991;

the Director of the Office of Management and Budget; and (ii) the amount in controversy for any taxable year generally does not exceed the amount specified in section 7463. (2) ClinicThe term "clinic" includes— (A) a clinical program at an accredited law, business, or

section 501(c) of the Internal Revenue Code of 1986 [26 U.S.C. 501(c)]; and "(B) exempt from tax under section 501(a) of that Code [

(a) General—(1) Manner of computation. For purposes of paragraph (a)(1) of §1.1248-1, if a United States person sells or exchanges stock in a foreign corporation, and if the provisions of §1.1248

covered under the arrangement. This section prescribes rules relating to the requirements of section 62(c). (c) Reimbursement or other expense allowance arrangement—(1) Defined. For purposes of §§1.62-1, 1.62-1T, and 1.62-2, the phrase “reimbursement

States Code, the Secretary [of Veterans Affairs] may provide for flat grave markers at the Santa Fe National Cemetery, New Mexico." Independent Study on Improvements to Veterans' Cemeteries Pub. L. 106–117, title VI, §613, Nov. 30, 1999, 113 Stat. 1581, provided that: "(a) Study.—Not later than 180 days after the date of the enactment of this

, completed USAccess enrollment (electronic fingerprinting) and Optional Form (OF) 306 (Items 1 through 17). The SF-85 and OF-306 are available from the OPM website, http://www.opm.gov. The electronic questionnaire is available on OPM's e-QIP site, https://www.opm.gov/investigations/e-qip-application/. (ii) For each contractor employee requiring access to mission-critical systems and/or sensitive information contained

data collected using those test methods on the ERT website are subject to this requirement for submitting reports electronically to WebFIRE. Owners or operators who claim that some of the information being submitted for performance tests is confidential business information (CBI) must submit a complete ERT file including information claimed to be CBI on a compact disk or other commonly used electronic storage media (including, but not limited to, flash drives) to EPA. The electronic media must be

availabilityBeginning not later than 1 year after July 30, 2002— (A) a statement filed under subparagraph (C) of paragraph (2) shall be filed electronically; (B) the Commission shall provide each such statement on a publicly accessible Internet site not later than the end of the business day following that filing; and (C) the issuer (if the issuer maintains a corporate website) shall

SUPPLEMENTARY INFORMATION: Background This document contains proposed amendments to the Income Tax Regulations (26 CFR part 1) under section 45Q of the Code (proposed regulations). Section 45Q was enacted on October 3, 2008, by section 115 of Division B of the Energy

(a) In general. The unit of property as defined in this section is used as the basis to determine accumulated production expenditures under §1.263A-11 and the beginning and end of the production period under §1.263A-12. Whether

, for purposes of determining the amount of tax to be withheld under section 1441 from remuneration paid for labor or personal services performed within the United States, receive the benefit of the deduction for personal exemptions provided in section 151, to the extent allowable under section 873(b)(3) and paragraph (c)(3) of §1.873-1, or in any applicable tax convention, by filing a claim therefore

(a) In general—(1) Definition of qualified mortgage credit certificate program. For purposes of §§1.25-1T through 1.25-8T, the term “qualified mortgage credit certificate program” means a program to issue qualified mortgage credit certificates which meets all of the requirements of paragraphs

respect to the DISC's taxable year ending December 31, 1984? A-4: No. Q-4A: Must commissions which were earned prior to January 1, 1985, be paid by a related supplier if the last date payment is required (as set forth in §1.994-1(e)(3)) is after December 31

(a) In general. This section prescribes the exclusive rules under which a shareholder, as defined in §1.1295-1(j), may make a section 1295 election for a taxable year after the election due date, as defined in §1.1295-1(e

(a) Scope. This section provides the terms and conditions for a gain recognition agreement entered into by a United States person pursuant to §1.367(a)-3(b) through (e) in connection with a transfer of stock or securities to a foreign corporation pursuant to an exchange that would otherwise be subject to section 367(a)(1

The FAA proposes to supersede Airworthiness Directive (AD) 2007-26-51, which applies to certain Airbus Helicopters Deutschland GmbH Model EC135 helicopters. AD 2007-26-51 requires an inspection of the tail rotor control rod (control rod) and ball pivot and, depending on findings, replacing these parts. Since the FAA issued AD 2007-26-51, the manufacturer developed a new control rod, which the FAA has determined must be installed in order to address the identified unsafe condition. This