. Tax paid or determined. The internal revenue tax on tobacco products and cigarette papers and tubes which has acutally been paid, or which has been determined pursuant to 26 U.S.C. 5703(b), and regulations thereunder, at the time of their removal subject to tax payable on the basis of a return.

any other penalty provided by law. (26 U.S.C. 6701) [T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated by T.D. ATF-301, 55 FR 47606, Nov. 14, 1990]

transaction. If not fully satisfied, the transferor should communicate with the Director, report all circumstances regarding the proposed transfer, and await the Director's advice before making application for transfer. An unapproved transfer or a transfer to an unauthorized person may subject the transferor to civil and criminal liabilities. (See 26 U.S.C. 5852, 5861, and 5871.)

(b) The application shall: (1) Describe the RICE's organizational structure (e.g., 26 U.S.C. 501(c)(3) tax-exempt organization, establishment via MOU or MOA). (2) Document the RICE's ability to satisfy applicable legal criteria for accepting and disbursing funds, and entering into agreements. Sufficient documentation

26 U.S.C. 1034). The qualified acquisition cost of the residence cannot exceed the average purchase price of similar residences in the area.

26 U.S.C. 501(c)(3)) with not more than 500 employees; (4) A cooperative association as defined in section 15(a) of the Agricultural Marketing Act (12 U.S.C. 1141j(a)) with not more than 500 employees; and (5) Any other partnership, corporation

S. Code) Source (Statutes at Large) 20503 49 App.:26(c). Feb. 4, 1887, ch. 104, 24 Stat. 379, §25(c); added

Internal Revenue Code (26 U.S.C. 501(c)(3)) with not more than 500 employees; (4) A cooperative association as defined in section 15(a) of the Agricultural Marketing Act (12 U.S.C. 1141j(a)) with more than 500 employees; and (5) Any

east 1,716.0 feet to monument numbered 25, thence north 58 degrees 00 minutes east 2,862.75 feet to monument numbered 26, thence north 79 degrees 00 minutes east 2,377.15 feet to monument numbered 27, thence south 28 degrees 30 minutes west 338.25 feet to monument numbered 28 (offset 4 feet west), thence south 30 degrees 00 minutes west 462.0 feet to monument numbered 29 (offset 14 feet east), thence south 40 degrees 00 minutes west 396.0 feet to monument numbered 30 (offset 9.0 feet east), thence

(i) The amounts that you prove are being incurred for basic living expenses; against (ii) The amounts spent for basic living expenses by families of the same size and similar income to yours. (2) We regard the standards published by the Internal Revenue Service under

(ii) EEOC employees who are indebted to other agencies. (2) This subpart does not apply: (i) To debts or claims arising under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.), the Social Security Act

26 U.S.C. 6109) of the debtor, the amount of the debt, the date on which the debt became past-due, and the designation of EEOC as the agency referring the debt. (b) After EEOC's initial notification and referral of a debt to Treasury for offset against a debtor's Federal income tax refund, EEOC will promptly notify Treasury

. The lien arises on the date on which such liability is finally determined, and continues until it is satisfied or becomes unenforceable by reason of lapse of time. (c) (1) Except as otherwise provided under this section, the priority of the lien shall be determined in the same manner as under section 6323 of the Internal Revenue Code (26 U.S.C.). (2) In the case of a bankruptcy or insolvency

Notice of service but no election of continuing coverage: Plan administrators may develop reasonable requirements addressing how continuing coverage may be elected. Where health plans are also covered under the Consolidated Omnibus Budget Reconciliation Act of 1985, 26 U.S.C. 4980B (COBRA), it may be reasonable for a health plan administrator to adopt COBRA-compliant

7 U.S.C. 228; 9 CFR 201.3) [26 FR 710, Jan. 25, 1961; 29

further claim to certification under the regulations in this part. [26 FR 6072, July 7, 1961, as amended at 54 FR 34970, Aug. 23, 1989;

References in Text The Internal Revenue Code of 1986, referred to in subsec. (c)(2), is classified generally to Title 26, Internal Revenue Code. Statutory Notes and Related Subsidiaries Construction

79 FR 77851, Dec. 29, 2014] {"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 U.S.C. 9003(e)\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link

","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 U.S.C. 9003(e)\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/9033\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e9033\u003c/a\u003e and \u003ca href=\"https://www.govinfo.gov/link/uscode/26/9039\" class=\"usc external\" target=\"_blank\" rel

: (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 (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

(iii) Personal cash. [65 FR 24569, Apr. 26, 2000, as amended at 89 FR 93195, Nov. 26, 2024]

(h) The TSP must not honor any request containing erasures or alterations unless the TD contains the authentic, valid initials of the issuing official; and (i) Additional mandatory terms and conditions are in this part and the “U. S. Government Passenger Transportation—Handbook.” [65 FR 24569, Apr. 26

, 112 Stat. 3597. Section 3201, Pub. L. 89–136, title VI, §601(a), Aug. 26, 1965, 79 Stat. 569;

72 FR 54544, Sept. 26, 2007. § 10.38 Establishment of advisory committees. (a) Advisory committees. To promote and maintain the public's confidence in tax advisors, the Internal Revenue Service is authorized to establish one or more advisory committees composed of at

72 FR 54544, Sept. 26, 2007. § 10.81 Petition for reinstatement. (a) In general. A practitioner disbarred or suspended under § 10.60, or suspended under

name has been changed by marriage, divorce, annulment, order of court, or in any other legal manner upon an appropriate request. Information as to the procedure to be followed in securing such reissue may be obtained from a Federal Reserve Bank or the Bureau of the Fiscal Service, Division of Transactions and Rulings, Parkersburg, WV 26101. (