(26 U.S.C. 6511) [T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated by T.D. ATF-301, 55 FR 47606, Nov. 14, 1990]

Internal Revenue Service (IRS) at 26 CFR 301.6402–6, authorizes the IRS to reduce a tax refund by the amount of a past-due legally enforceable debt owed to the United States. The regulations apply to past-due legally enforceable debts owed to the Department by individuals and business entities. The regulations are not intended to limit or restrict debtor access to any judicial remedies to which he/she

the provisions of paragraph (b)(2) of this section. [Board Order 68-135, 29 FR 15864, Nov. 26, 1964. Redesignated at 29 FR 16322, Dec. 5, 1964, as amended by Board Order 71-26, 36 FR 4980, Mar. 16, 1971; Board Order 75-52, 40 FR 26673, June 25, 1975; 40 FR 52844, Nov. 13, 1975; 64 FR 66381, Nov. 26, 1999]

29 U.S.C. 1002); (5) Any endowment, including an endowment that is an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986 (26 U.S.C. 501(c)(3)); or (6) Any employee benefit plan defined in Section 3 of the Employee

References in Text The Sherman Act (15 U.S.C. 1 et seq.), referred to in text, is act July 2, 1890, ch. 647, 26 Stat. 209, which is classified to

§ 302-17.24 How does my agency compute my WTA? Each time your agency pays a covered, taxable relocation expense, regardless of whether it is a reimbursement, allowance, or direct payment to a vendor, it is considered “supplemental wages” as defined in

(a) In generalA group health plan (other than a self-insured plan) shall satisfy the requirements of section 105(h)(2) of title 26 (relating to prohibition on discrimination in favor of highly compensated individuals). (b) Rules and definitionsFor purposes of this section—

26 FR 11201, Nov. 28, 1961, as amended at 42 FR 17120, Mar. 31, 1977. Redesignated at 50 FR 42696, Oct. 22, 1985, as amended at

prohibited. Dumping of any non-buoyant objects in this area is prohibited. (ii) The regulations in this paragraph shall be enforced by the Commander, Naval Base, Seattle, and such agencies as he/she may designate. [26 FR 11203, Nov. 28, 1961. Redesignated at

area. (ii) The regulations in this paragraph shall be enforced by the Commander, Naval base, Seattle, and such agencies as he/she may designate. [26 FR 11203, Nov. 28, 1961. Redesignated at 50 FR 42696

. (ii) The regulations in this paragraph shall be enforced by the Commander, Naval Base, Seattle, or his/her authorized representative. (b) [Reserved] [26 FR 11203, Nov. 28, 1961. Redesignated at

52 U.S.C. 30101, et seq.) and chapters 95 and 96 of the Internal Revenue Code of 1954 (26 U.S.C. 9001, et seq. and 9031 et seq.). [

receive matching fund payments under 11 CFR 9034.1. {"origins":[{"level":"part","identifier":"9033","label_level":"Part 9033","hierarchy":{"title":"11","chapter":"I","subchapter":"F","part":"9033"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/26/9003\" class=\"usc external\" target=\"_blank\" rel

11 CFR 9033.10(c). {"origins":[{"level":"part","identifier":"9033","label_level":"Part 9033","hierarchy":{"title":"11","chapter":"I","subchapter":"F","part":"9033"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/26/9003\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26

acquired with appropriated funds, but reimbursement is required or authorized by law. (4) You or the holding agency is the U.S. Postal Service (USPS). (5) You are acquiring excess personal property for use by a project grantee that is a public agency or a nonprofit organization and exempt from taxation under

26, Internal Revenue Code. The Internal Revenue Code of 1954 was redesignated The Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding

61 FR 2401, Jan. 26, 1996, as amended at 64 FR 40283, July 26, 1999] {"origins":[{"level":"part","identifier":"114","label_level":"Part 114","hierarchy":{"title":"13","chapter":"I","part":"114"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/15

Pub. L. 94–371, §11(a), (b), July 26, 1976, 90 Stat. 1041; Pub. L. 94–581, title I, §111(c)(1), Oct. 21, 1976, 90 Stat. 2852, which provided for the admission of alcohol abusers and alcoholics to general hospitals and outpatient facilities, was redesignated

72 FR 54544, Sept. 26, 2007. § 10.26 Notaries. A practitioner may not take acknowledgments, administer oaths, certify papers, or perform any official act as a notary public with respect to any matter administered by the Internal Revenue Service and for which he or she is employed as counsel, attorney, or agent, or in which he

72 FR 54544, Sept. 26, 2007. § 10.75 Proposed findings and conclusions. Except in cases where the respondent has failed to answer the complaint or where a party has failed to appear at the hearing, the parties must be afforded a reasonable opportunity to submit proposed findings and conclusions and their supporting reasons to

72 FR 54544, Sept. 26, 2007. § 10.92 Special orders. The Secretary of the Treasury reserves the power to issue such special orders as he or she deems proper in any cases within the purview of this part. {"origins":[{"level":"part","identifier":"10

is to be applied according to the facts and circumstances in each case. In general, the term has the same meaning as the corresponding terms in sections 1091 and 1233 and the regulations thereunder. See paragraph (d)(1) of §1.1233-1. (3) Obligation to make corresponding payments. (i

before December 26, 2024, with, a material condition imposed on or after February 13, 2020, and before December 26, 2024, by, or an order issued on or after February 13, 2020, and before December 26, 2024, by, the United States under section 721(l) may be liable to the United States for a civil penalty per violation not to exceed $250,000 or the value of the transaction, whichever is greater. For clarification, under the previous sentence, whichever penalty amount is greater may be imposed

elected to be expensed but that is not currently deductible because of the taxable income limitation may be carried forward to the next taxable year (carryover of disallowed deduction). See §1.179-3 for rules relating to carryovers of disallowed deductions. See also sections 280F(a), (b), and (d)(1) relating to the coordination of section 179 with the limitations on the amount of depreciation for luxury

address provided in §1.1445-1(g)(10). An application for a withholding certificate must be signed by a responsible officer in the case of a corporation, by a general partner in the case of a partnership, by a trustee, executor, or equivalent fiduciary in the case of a trust or estate, and in the case of an individual by the individual himself. A duly authorized agent may sign the application but the

assessed (together with all interest in respect thereof), within the time agreed upon in the bond, but not later than 6 months before the expiration of the statutory period for collection, including any agreed upon extensions. For provisions relating to bonds, see sections 7101 and 7102 and §§301.7101-1 and 301.7102-1. (3) Certificate