For regulations concerning the lien for taxes, see §301.6321-1 of this chapter (Regulations on Procedure and Administration). [T.D. 7710, 45 FR 50747, July 31, 1980]

The Secretary— (1) shall issue a proposed rule implementing this part not later than 6 months after December 26, 2007; and (2) issue a final rule implementing this part not later than 1 year after December 26, 2007.

§301.6323(f)-1, a notice of lien is filed with respect to E's delinquent tax liability. E owns ten $1,000 bonds issued by the Y company. On July 5, 1970, E borrows $4,000 from F and delivers the bonds to F as collateral for the loan. At the time the loan is made, F has actual knowledge of the existence of the tax lien and, therefore, holds the security interest subject to the lien on the bonds. On July 10, 1970, F sells the security interest to G for

§ 101-26.100-2 Request for waivers. Waiver requests, when required by § 101-26.102-1 (special order program established source items),

(a) The allowance for depletion under section 611 shall be computed in accordance with section 613 with respect to: (1) Regulated natural gas (as defined in paragraph (c) of §1.613A-7), (2) Natural gas sold under a fixed contract (as defined in paragraph (d) of

Regulations.gov Beta: Go to https://beta.regulations.gov/​ or click “Visit New Regulations.gov Site” from the Regulations.gov Classic homepage. Enter “Docket ID OCC-2018-0008” in the Search Box and click “Search.” Public comments can be submitted via the “Comment” box below the displayed document information or by clicking on the document title and then clicking the “Comment” box on the top-left side of the screen. For help with submitting effective comments

event benefit (UCEB) and that is payable with respect to an unpredictable contingent event (UCE) that occurs after July 26, 2005. (1) Examples of benefit increases within the scope of this section include unreduced early retirement benefits or other early retirement subsidies, or other benefits to the extent that such benefits would not be payable but for the occurrence of one or more UCEs. (2) Examples of UCEs within the scope

subsection (a) for any contract year were not satisfied due to reasonable error, and (B) reasonable steps are being taken to remedy the error, the Secretary may waive the failure to satisfy such requirements. (9) Special rule for variable life insurance contractsIn the case of any contract which is a variable contract (as defined in

(a) In general. Sections 1.467-1 through 1.467-7 are applicable for— (1) Disqualified leasebacks and long-term agreements entered into after June 3, 1996; and (2) Rental agreements not described in paragraph (a)(1) of this section that are entered into after May

(a) General ruleUnder regulations prescribed by the Secretary, if— (1) one member of an affiliated group is the owner or lessee of an aircraft, and (2) such aircraft is not available for hire by persons who are not members of such group, no tax shall be imposed under

and other digital multimedia material generated within their respective areas. (2) Selected video material in the highest quality format practical, which, in the opinion of the installations, would be appropriate for use as news feed material or features in pre-produced programs and other presentations. (3) Audio and/or video files of significant news developments and other events of historic or public interest.

administer income tax laws that are identical (except for the substitution of the name of the possession for the term “United States” where appropriate) to those in force in the United States. See §1.884-0(b) for special rules relating to the application of section 884 with respect to possessions of the United States. (b) Operative rules

must use in bottling spirits for nonindustrial domestic use. (c) Cases. If spirits for nonindustrial use are in containers with a capacity of one gallon or less the proprietor must place the containers in cases constructed to afford reasonable protection against breakage. (26 U.S.C. 5206

section 3402 for withholding allowance certificates. (4) Amount withheld where no withholding allowance certificate in effectIn the case of any payment with respect to which a withholding allowance certificate is not in effect, the amount withheld under paragraph (1) shall be determined under rules prescribed by the Secretary. (b) Nonperiodic distribution

The taxes imposed by sections 4401 and 4411 shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the returns are required to be filed at the time fixed for filing returns. For provisions relating to the time for filing returns, see section 6071 and §44.6071-1. For provisions relating to the place for filing returns, see section 6091 and

§ 17.05-10 Instructions for administration. The Commandant, United States Coast Guard, will issue such detailed instructions as may be necessary for the administration of the “United States Coast Guard General Gift Fund” or for the acceptance, operation, or maintenance of property, real or personal, that may be accepted for the benefit of or in

(a) General ruleFor purposes of section 38, the marginal well production credit for any taxable year is an amount equal to the product of— (1) the credit amount, and (2) the qualified crude oil production and the qualified natural gas production which is attributable

assessing fees, the FOIA establishes three categories of requesters: (i) Commercial use requesters; (ii) Non-commercial scientific or educational institutions or news media requesters; and (iii) All other requesters. (2) Different fees are assessed depending on the category. Requesters may seek a fee waiver. The Commission must consider requests for

In subsection (b), the words "United States currency has the inscription" are substituted for "the dies shall bear . . . the inscription" in 31:324a for clarity. The words "At such time as new dies for the printing of currency are adopted" are omitted as executed. The words "and thereafter this inscription shall appear on all United States currency and coins" are omitted as unnecessary because of the restatement of the source provisions in this subsection and

(d)(3) or in section 402(c), 403(a)(4), 403(b)(8), or 457(e)(16), no contribution will be accepted unless it is in cash, and contributions will not be accepted for the taxable year on behalf of any individual in excess of the amount in effect for such taxable year under section 219(b)(1)(A).

Editorial Notes Amendments 2018—Subsec. (a)(1). Pub. L. 115–141 substituted "sections 34" for "section 34".

Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for using unregistered materials for producing spirits, prior to the general revision of this chapter by Pub. L. 85–859. See section 5603 of this title. Provisions similar to those

(a) Unlawful productionAny person who brews beer or produces beer shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, unless such beer is brewed or produced in a brewery qualified under subchapter G or such production is exempt from tax under section 5053(e) (relating to beer for personal or family use