section 7652(b) of title 26. References in Text Section 1301a of title 19, referred to in text, was repealed by

standards in this subpart. The adjudicative officer may require an applicant to file additional information to determine its eligibility for an award. (b) However, an applicant may omit this exhibit if: (1) It 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 (

business” if the issues on which the party prevails are related primarily to personal interests rather than to business interests; (3) A charitable or other tax-exempt organization described in section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3), with not more than 500 employees; (4) A cooperative association as

(26 U.S.C. 401 et seq.) or any substantially equivalent plan as determined by the Director of OFHEO in writing in advance. Core capital has the same meaning as provided in 12 CFR 1750.2. Critical capital level means the

, by members of the same family (or their spouses) who are lineal descendants of common ancestors. (2) Labor, agricultural, and horticultural organizations. Any company that was on January 4, 1977, both a bank holding company and a labor, agricultural, or horticultural organization exempt from taxation under section 501 of the Internal Revenue Code (

)(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 (ii) It states that it is a cooperative association as defined

(2) The sole owner of an unincorporated business who has both a net worth of $7 million or less (including personal and business interests), and 500 or fewer employees; (3) A charitable or other tax-exempt organization described in section 501(c)(3) of the Internal Revenue Code (26 U.S.C. 501(c)(3)) with 500 or fewer employees

§1.578(c), whether disclosure is voluntary or mandatory. The person shall also be told that VA is requesting the social security number under the authority of title 38 U.S.C., or in the case of existing direct or vendee loan borrowers, under the authority of 26 U.S.C. 6109(a) in conjunction with sections 145 and 148 of Pub. L. 98-369, or in the case of loan applicants, under the authority of

Editorial Notes Amendments 2007—Subsec. (a). Pub. L. 110–26, §5(1), inserted ", or as otherwise provided," before "in the bylaws". Subsec. (b)(1). Pub. L. 110–26, §5(2), in introductory provisions, substituted "corporation shall" for "board of governors shall" and inserted "policies and" before "regulations related".

In determining the amount of any “moneys due from, or payable by, the United States” to any individual, there shall be excluded amounts which: (a) Are owed by the individual to the United States, except that an indebtedness based on a levy for income tax under section 6331 of title 26 of the United States Code, shall not be excluded in complying with legal process for the support of minor children if the legal process was entered

miles, crossing on to the Paso Robles map, to the creek's confluence with the Estrella River, section 26, T25S/R12E; then (3) Proceed southerly (upstream) 0.7 mile along the main channel of the Estrella River to the river's intersection with the southern boundary line of section 26, T25S/R12E; then (4) Proceed west along the southern boundary lines of sections 26, 27, and 28, T25S/R12E, approximately 1.85 miles to the section 28

name of the person in whose name the interest appears. If the corporation is wholly owned or controlled by another corporation, the appropriate TTB officer may request the same information regarding ownership for the parent corporation. (26 U.S.C. 5172, 5271)

or §24.309 of this chapter. However, the appropriate TTB officer may waive the gauging requirement for receipts by pipeline upon a finding that there will be no jeopardy to the revenue; and (2) Ensure that each conveyance is empty and has been thoroughly drained. (

for remission of tax liability in accordance with §19.263. (26 U.S.C. 5214, 5173)

(d) Applicability of Chapter 51 of the IRC. All provisions of chapter 51 of the IRC and of this part that apply to spirits under TTB bond also apply to spirits when returned to bond under this section. (26 U.S.C. 5008, 5010, 5201, 5207, 5215)

bulk conveyances exceeds 1.5 percent of the total quantity contained in the tanks and stored bulk conveyances during the calendar quarter. (26 U.S.C. 5008, 5370)

26 U.S.C. 5206)

administration of the laws or regulations, or that the proprietor has failed to follow any of the conditions specified in the approval. When use of the emergency method or procedure terminates, the proprietor must revert to full compliance with all applicable regulations. (26 U.S.C. 5181)

transferred in the determinations of alcohol fuel plant size and bond amounts; and (5) The provisions of §19.685 regarding change of alcohol fuel plant type apply to each proprietor. (26 U.S.C. 5171, 5181, 5271)

://www.fiscal.treasury.gov. (26 U.S.C. 5173, 5181; 31 U.S.C. 9301, 9303, 9304, 9306) [T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB-146, 82 FR 1123, Jan. 4, 2017]

§19.749, the proprietor must keep a record of the date of the testing and the amount of spirits (in proof gallons) or fuel alcohol (in wine gallons) tested. (26 U.S.C. 5181, 5207)

authorization obtained prior to the destruction or shipment of the wine or wine spirits. When the authorized destruction or shipment has been completed, a letter notification will be sent to the appropriate TTB officer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1331, as amended (26 U.S.C. 5042)) (Approved by the Office of

. 1379, as amended (26 U.S.C. 5356)) (Approved by the Office of Management and Budget under control number 1512-0058) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312, 56 FR 31077, July 9, 1991; T.D. ATF-409, 64 FR 13683, Mar. 22, 1999]

, Pub. L. 85-859, 72 Stat. 1381, as amended 1385, as amended (26 U.S.C. 5367, 5384)) (Approved by the Office of Management and Budget under control number 1512-0298) [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312, 56 FR 31082, July 9, 1991; T.D. ATF-409, 64 FR 13684, Mar. 22, 1999]

required by paragraph (a)(4) of this section is on file with a TTB office in connection with the qualification of any other premises operated by the brewer, that information, if accurate and complete, may be incorporated into the brewer's notice by reference. (Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401))

may not remove beer for consumption or sale on deferred payment of tax until TTB approves the bond. (Sec. 201, Pub. L. 85-859, 72 Stat. 1388, as amended (26 U.S.C. 5401)) [T.D. TTB-146, 82 FR 1128, Jan. 4, 2017]

-9308); 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 1128, Jan. 4, 2017]

, when required by part 7 of this chapter. (Approved by the Office of Management and Budget under control number 1512-0474) (Sec. 201, Pub. L. 85-859, 72 Stat. 1389, as amended (26 U.S.C. 5412)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF

shall maintain daily records required by this part so they clearly and accurately reflect all mandatory information. When the format or arrangement of the daily records is such that the information is not clearly or accurately shown, the appropriate TTB officer may require a format or arrangement which will clearly and accurately show the information. (Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended (