(c)(3) of the Internal Revenue Code (26 U.S.C. 501(c)(3)), or, in the case of a tax-exempt organization not required to obtain a ruling from the Internal Revenue Service on its exempt status, a statement that describes the basis for the applicant's belief that it qualifies under such section; or (2) States that it is a cooperative association as defined in

(A) for the period beginning on the date the overpayment was made to the contractor and ending on the date the contractor repays the amount of the overpayment to the Federal Government; and (B) at the current rate prescribed by the Secretary of the Treasury under section 6621 of the Internal Revenue Code of 1986 (

Revenue Code (26 U.S.C. 501(c)(3)), or in the case of a tax-exempt organization not required to obtain a ruling from the Internal Revenue Service on its exempt status, a statement that describes the basis for the applicant's belief that it qualifies under such section; or (2) It states that it is a cooperative association as defined in section 15(a) of the

) [25 U.S.C. 5101 et seq.], and of making and administering loans to individual Indians and to associations or corporate groups of Indians of Oklahoma in accordance with the Act of June 26, 1936 (49 Stat. 1967). References in Text

attendance for himself and an accompanying spouse at an event sponsored by a State or local government or by a civic organization exempt from taxation under 26 U.S.C. 501(c)(4) when: (1) The agency designee has determined that the community relations interests of the agency will be served by the DoD employee's attendance; (2) The

(2) Accounts held by agents or nominees. Funds owned by a principal and deposited in one or more accounts in the name or names of agents or nominees shall be added to any individual account of the principal and insured up to the SMSIA in the aggregate. This applies to interests created in qualified tuition savings programs established in connection with section 529 of the Internal Revenue Code (

applicant may omit this statement if: (1) It states that it has 500 employees or fewer and attaches a copy of a ruling by the Internal Revenue Service that it qualifies as an organization described in section 501(c)(3) of the Internal Revenue Code (26 U.S.C. 501(c)(3)) or, in the case of a tax-exempt organization not required to obtain a ruling from the Internal

state law and section 302 or 303(c) of the Gramm-Leach-Bliley Act (15 U.S.C. 6712 or 6713(c)); (2) Providing or issuing annuities the income of which is subject to tax treatment under section 72 of the Internal Revenue Code of 1986 (26 U.S.C. 72);

26 U.S.C. 5006, 5204, 5505)

(d) Example. Under paragraph (c) of this section, a product with a solids content of less than 600 mg per 100 ml, labeled as containing 40 percent alcohol by volume and bottled in a 750 ml bottle, would be acceptable if the test for alcohol content found that it contained 39.85 percent alcohol by volume. (

26 U.S.C. 5206, 5682)

packages at the time of production gauge. When spirits have been mingled in accordance with §19.326, the proprietor may use only a producer name associated with any portion of the mingled spirits on packages filled with such mingled spirits. (26 U.S.C. 5206)

; (8) The proof gallons for regauge; (9) The original proof gallons; and (10) The receiving weights, when a material difference appears on receipt after transfer in bond of weighed packages. (26 U.S.C. 5207)

26 U.S.C. 5114, 5555)

(26 U.S.C. 5181)

this part. (26 U.S.C. 5181, 5271)

(26 U.S.C. 5201, 5204)

26 U.S.C. 5181, 5206)

26 U.S.C. 5361, 5362)) (Approved by the Office of Management and Budget under control number 1512-0503) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312, 56 FR 31079, July 9, 1991]

Volatile fruit-flavor concentrate. If volatile fruit-flavor concentrate is received, the record will show the volume received, the fold, the percent of alcohol by volume, any loss in transit, and the use or other disposition of the volatile fruit-flavor concentrate. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (26 U.S.C. 5367))

filed by the fiduciary. (Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-146, 82 FR 1127, Jan. 4, 2017]

(Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986; 51 FR 10540, Mar. 27, 1986; T.D. TTB-146, 82 FR 1127, Jan. 4, 2017]

brewery. (Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5056)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-437, 66 FR 5479, Jan. 19, 2001]

. (i) Total quantity in proof gallons of spirits to be returned. (j) Reason for return of spirits. (k) Disposition to be made of returned spirits, i.e., redistillation or return to bonded storage. (Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended (

bonded wine cellar shall, on removal of the wines, execute his certificate of removal on TTB Form 5100.11. (Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended (26 U.S.C. 5362)) [T.D. ATF-198, 50 FR 8560, Mar. 1, 1985]

Stat. 1380; 26 U.S.C. 5362) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979; T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-146, 82 FR 1137, Jan. 4, 2017]

19 U.S.C. 1309, 26 U.S.C. 5062, 5214, 5362) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-172, 49 FR 14943, Apr. 16, 1984]

Management and Budget under control number 1512-0341) (Sec. 843, Pub. L. 98-369, 98 Stat. 818 (26 U.S.C. 5101)) [T.D. ATF-207, 50 FR 23682, June 5, 1985; 50 FR 28572, July 15, 1985; T.D. ATF-439, 66 FR 8769, Feb. 2, 2001]

factor (Table 7)—0.995. 48.96 W.G. × 88 = 4308.48 wine gallons. 4308.48 W.G. × 0.995 = 4286.94 wine gallons. 4286.94 W.G. × 0.868 = 3721.06392 = 3721.1 proof gallons. (Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5204))

having an uncorrected hydrometer reading of 113.0°. The full capacity of the package, 51.5 wine gallons, would be found by referring to the table at 395 pounds and 113° proof (hydrometer reading). (Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1362, as amended (26 U.S.C. 5204, 5211))