(a) Chemical. Chemical analysis, except where otherwise prescribed herein, shall be made in accordance with the methods described in the latest edition of Official Methods of Analysis of the AOAC or by the latest edition of Standard Methods for the Examination of Dairy Products. (b) Microbiological. Microbiological determinations shall be made in accordance

before July 1. Special (occupational) tax shall not be prorated. The tax shall be computed for the entire tax year (July 1 through June 30), regardless of the portion of the year during which the taxpayer engages in business. Persons commencing business at any time after July 1 in any year are liable for the special (occupational) tax for the entire tax year. (b) Each place of business taxable. An importer, manufacturer, or dealer

. (3) Exceptions. This paragraph shall not apply to returns of— (i) Persons who have no legal residence, no principal place of business, nor principal office or agency served by a local Internal Revenue Service office, (ii) Citizens of the United States whose principal place of abode for the period with respect to which the return is filed is outside the

has applied for service under the regulations. Branch. The Livestock Market News Branch of the Division. Chief. The Chief of the Branch, or any officer or employee of the Branch to whom authority has heretofore been delegated, or to whom authority may hereafter be delegated, to act in his stead.

The Directorate for Epidemiology, managed by the Associate Executive Director for Epidemiology, is responsible for the collection and analysis of data on injuries and deaths associated with consumer products. The Directorate has two divisions: the Data Systems Division and the Hazard Analysis Division. The Data Systems Division operates the national data collection systems which provide the data that serve as the basis for the Commission's estimates of the numbers of deaths and injuries

A proprietor may file a claim for credit of tax, as provided in this part, after the tax has been determined, whether or not the tax has been paid. However, a proprietor may not anticipate allowance of a credit or make an adjusting entry in a tax return pending action on the claim. (26 U.S.C. 5008, 5215)

(a) Time and manner of allocation (1) TimeAny allocation by an individual of his GST exemption under section 2631(a) may be made at any time on or before the date prescribed for filing the estate tax return for such individual's estate (determined with regard to extensions), regardless

generalFor purposes of— (A) section 303(b) (relating to distributions in redemption of stock to pay death taxes), (B) section 2032A (relating to special valuation of certain farms, etc., real property), and

(a) Notice and demand. (1) The Internal Revenue Service (IRS) shall issue to each tax return preparer or appraiser one or more statements of notice and demand for payment for all penalties assessed against the tax return preparer or appraiser under section 6694 and §1.6694-1, under section 6695

families. (2) Determination of number of plans. [Reserved] (b) General exception for certain small group health plans. (1) Subject to paragraph (b)(2) of this section, the requirements of §§54.9801-1 through 54.9801-6, 54.9802

) Filing a petition with the Tax Court, or for review of a decision rendered by the Tax Court; (v) Filing a claim for credit or refund of any tax; (vi) Bringing suit upon a claim for credit or refund of any tax; and (vii) Any other act specified in a revenue ruling, revenue procedure, notice, announcement, news release, or other guidance published in the Internal Revenue Bulletin (see

TTB officers are authorized to take samples of spirits, denatured spirits, articles, wines, or other materials from a distilled spirits plant for analysis, testing, or to determine whether the product complies with the law and regulations. When TTB removes a sample from a plant, TTB will give the proprietor a receipt for the sample. (

(a) General ruleIf any amount of tax imposed by this title (whether required to be shown on a return, or to be paid by stamp or by some other method) is not paid on or before the last date prescribed for payment, interest on such amount at the underpayment rate established under section 6621 shall be paid for the period from such last

§303.1-4, relating to final computation. (b) Any act of the Attorney General for, or on behalf of, a taxpayer in respect of any claim under this part will be considered as the act of such taxpayer, unless such taxpayer notifies the Commissioner of Internal Revenue in writing, by the filing of a claim for refund or credit or otherwise, that he does not ratify such act. See paragraph (b) of

section 6072 and §§1.6072-1 to 1.6072-4, inclusive. For provisions relating to the place for filing income tax returns, see section 6091 and §§1.6091-1 to 1.6091-4, inclusive. (b) (1) Returns on which tax

in business, or to property, by reason of any conduct forbidden in the antitrust laws for which a civil action may be brought under section 4 of the Act entitled "An Act to supplement existing laws against unlawful restraints and monopolies, and for other purposes", approved October 15, 1914 (commonly known as the Clayton Act). (c) Compensatory amountFor

(a) This section provides a temporary regulation that, if and when adopted as a final regulation will add a new paragraph (d)(6) to §1.1445-2. Paragraph (b) of this section would then appear as paragraph (d)(6) of §1.1445-2. (b)

exports from a State that is not 1 of the 10 States with the highest percentage of exporters that are small business concerns, based upon the latest data available from the Department of Commerce; and "(D) promotes new-to-market export opportunities to the People's Republic of China for eligible small business concerns in the United States. "(3) Limitations.— "(A) Single