Except as may otherwise be provided in this subchapter, the public lands within the area shall be administered by the Secretary under any authority available to him for the conservation, development, and management of natural resources on public lands in California withdrawn by Executive Order Numbered 6910, dated November 26, 1934, to the extent that he finds such authority will further the purposes of this subchapter.

§ 200.109 Review date. OMB will review this part at least every five years after December 26, 2013. {"origins":[{"level":"part","identifier":"200","label_level":"Part 200","hierarchy":{"title":"2","subtitle":"A","chapter":"II","part":"200"},"current":false,"authority":["\u003ca

Except as otherwise expressly provided in this title, the stamps referred to in section 6801 shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as the Secretary may prescribe by rules or regulations.

(a) Unreasonable accumulation determinative of purposeFor purposes of section 532, the fact that the earnings and profits of a corporation are permitted to accumulate beyond the reasonable needs of the business shall be determinative of the purpose to avoid the income tax with respect to shareholders, unless the corporation by the

2 1There are no U.S. registrations for Tea, dried as of January 26, 2018. (2) A tolerance of 0.01 parts per million is established for residues of chlorfenapyr in or on all food commodities (other than those covered by a higher tolerance as a result of use on growing crops) in food/feed handling areas where food/feed

In order to facilitate use of §1.28-1, this section lists the paragraphs, subparagraphs, and subdivisions contained in §1.28-1. (a) General rule. (b) Qualified

first two-thirds of the useful life of the property. For example, an asset costing $1,000 having a useful life of six years may be depreciated under the declining balance method in accordance with §1.167(b)-2, at a rate of 331⁄3 percent. During the first four years or

not described in paragraph (a)(2) of this section (deregulated public utility property). (2) Exceptions. This section does not apply to the following property: (i) Property that ceases to be public utility property with respect to the taxpayer on account of an ordinary retirement within the meaning of

current taxable year must use the new method of accounting (as of the beginning of the taxable year) in the determination of taxable income for annualization periods ending on or after the date the related section 481(a) adjustment is treated as arising. See §1.6655-2(f)(3)(ii)(C) for the date a section 481(a) adjustment is treated as arising. If the change in method of accounting does not result in a

(a) In general. Under section 7476(b)(5) if a district director sends to the employer, the plan administrator, an interested party with respect to the plan, or the Pension Benefit Guaranty Corporation (or in the case of certain individuals who qualify as interested parties under paragraph (b) of §1.7476-1, to the person described

This section lists the captions that appear in the temporary regulations under section 7519. §1.7519-1T   Required payments for entities electing not to have required year (temporary). (a) In general. (1) Applicability. (2) Returns and required payments.

amount placed in the fund in lieu of the securities will be deemed to have been withdrawn. With respect to the substitution of new financing in the case of an irrevocable commitment, see paragraph (d) of §2.1-13. (b) Amount recognized. In the event of noncompliance with the prescribed conditions relative to any contract for

) No partial elections. An election to treat a trust as a QDOT may not be made with respect to a specific portion of an entire trust that would otherwise qualify for the marital deduction but for the application of section 2056(d). However, if the trust is actually severed in accordance with the applicable requirements of §20.2056(b)-7(b)(2)(ii) prior to

. (b) Either a power of appointment exercisable by the donee by will or a power of appointment exercisable by the donee during his lifetime will satisfy the conditions set forth in paragraph (a)(3) of this section. However, if the transfer is to qualify for the exclusion under this section, there must be no restrictions of substance (as distinguished from formal restrictions of the type described in paragraph (g)(4) of

requirement. See §31.6051-4 for the requirement to furnish a statement to the payee if tax is withheld under section 3406. (b) Manner of making the election. The election not to withhold from payments that do not exceed $10 can be made only for payments described in paragraph (a) of this section. The election may be made on a payment

(a) The matching program. Under section 3406(i), the Commissioner has the authority to establish Taxpayer Identification Number (TIN) matching programs. The Commissioner may prescribe in a revenue procedure (see §601.601(d)(2) of this chapter) or other appropriate guidance the scope and the

special taxes. (d) Cross references. For provisions relating to registration and information required to be reported on Form 11-C, see §44.4412-1. For other provisions relating to Form 11-C, see §§44.6011(a)-1 (relating to

(a) Definitions. The following definitions apply for purposes of sections 4375 and 4376 and §§46.4375-1 and 46.4376-1. (1) Accident and health coverage. The term accident and health coverage means any coverage that, if

States is a payment for transportation which begins and ends in the United States, even though additional transportation to or from a point outside the United States is involved in the entire journey, if at the time of making payment for the transportation between two or more points in the United States it is not definitely established, under the rules set forth in §49.4261-6, that such

(a) Periodic transfers. In general, amounts collected by the Federal Government which are allocable to qualified taxes (including criminal fines which are required to be paid to a State, as determined under paragraph (f)(3) of §301.6361-1) shall be promptly transferred to each State imposing such a tax. Transfers of such

more than one functional assignment that is reported as one item. This includes Repairs Billed to Others, Cr.—Equipment (40-2X-XX). For example, the locomotive subactivity contains accounts 40-(21/24/26)-40, 40-(21/24/26)-41, and 40-(21/24/26)-48 which are treated as 40-(21/24/26)-98.

. (Sec. 5, 49 Stat. 981, as amended (27 U.S.C. 203); 26 U.S.C. 5301) [T.D. ATF-25, 41 FR 10221, Mar. 10, 1976, as amended at 41 FR 11022, Mar. 16, 1976; 41 FR 11497, Mar. 19, 1976; T.D. ATF-35, 41 FR 46859, Oct. 26

(a) General. The tax on wine is determined at the time of removal from a bonded wine premises for consumption or sale. Section 5041 of 26 U.S.C., imposes an excise tax, at the rates prescribed, on all wine (including imitation, substandard, or artificial wine, and compounds sold as wine, which contain 24 percent or less of alcohol by volume) produced in or imported into the United States. Wine containing more than 24 percent of

thereof. Except as provided in paragraph (b) of this section, no suit or proceeding for the recovery of any tax, penalty, or other sum imposed under the provision of 26 U.S.C. enforced and administered by the Bureau may be brought after the expiration of 2 years from the date of mailing, by either registered or certified mail, by an appropriate TTB officer, to a taxpayer of a statutory notice of disallowance of the part of the claim to which the suit or proceeding relates.

case may be, engaged in or conducted by such clubs. In addition, such laws shall not apply to a joint agreement by which the member clubs of two or more professional football leagues, which are exempt from income tax under section 501(c)(6) of the Internal Revenue Code of 1986 [26 U.S.C. 501(c)(6

References in Text Sections 6226 and 6228(a) of the Internal Revenue Code of 1986, referred to in text, are classified to sections 6226 and 6228(a) of Title 26, Internal Revenue Code.

′52.7″ W; thence south along the United States-Canadian boundary to the point of origin; and in addition, all the area described in paragraph (b) of this section. (b) The boundaries of MSU Valdez's Prince William Sound Marine Inspection and Captain of the Port Zones start at Cape Puget at latitude 59°56′04″ N, longitude 148°26′00″ W, proceeding north to

=\"_blank\" rel=\"noopener noreferrer\"\u003e1060\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/29/1135\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e1135\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/410\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C. 410\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/411\" class=\"usc external\" target=\"_blank\" rel=\"noopener

Aug. 11, 1888, ch. 860, §5, 25 Stat. 424, amended by act Sept. 19, 1890, ch. 907, §3, 26 Stat. 452. Statutory Notes and Related Subsidiaries

":"Subpart E","hierarchy":{"title":"2","subtitle":"B","chapter":"XIV","part":"1400","subpart":"E"},"current":false,"authority":[],"source":["\u003ca href=\"https://www.federalregister.gov/citation/81-FR-65855\" class=\"fr-reference\" data-reference=\"81 FR 65855\"\u003e81 FR 65855\u003c/a\u003e, Sept. 26, 2016, unless otherwise noted.\n"],"link":"/current/title-2/part-1400/subpart-E","title":"Subpart E of Part 1400"},{"level":"subpart","identifier":"F","label_level":"Subpart F","hierarchy":{"title":"2