must be filled out in accordance with the instructions accompanying the form, and all information required by the form and the instructions must be furnished by the taxpayer. The district director, upon request, will furnish a receipt for any statement filed. Such receipt will show the date the statement was filed. (2) The period of extension is that provided in section 6164(d) and

§20.2031-1.) Real property is included whether it came into the possession and control of the executor or administrator or passed directly to heirs or devisees. Various statutory provisions which exempt bonds, notes, bills, and certificates of indebtedness of the Federal Government or its agencies and the interest thereon from taxation are generally not applicable to the estate tax, since such

§301.6091-1 of this chapter (relating to hand-carried documents), the statement referred to in paragraph (a) of this section shall be filed with the internal revenue officer with whom the gift tax return is required to be filed, or with whom the gift tax return would be required to be filed if a return were required. [T.D. 7238, 37 FR 28730, Dec. 29, 1972, as amended by

information required to be shown in a gift tax return. All documents and vouchers used in preparing the gift tax return (see §25.6019-1) shall be retained by the donor so as to be available for inspection whenever required. (b) Supplemental data. In order that the Internal Revenue Service may determine the correct tax the donor shall

. (c) For provisions relating to the circumstances under which services which are excepted are nevertheless deemed to be employment, and relating to the circumstances under which services which are not excepted are nevertheless deemed not to be employment, see §31.3306(d)-1.

(a) Each person required under the provisions of §46.4374-1 to remit the tax imposed by section 4371 shall keep or cause to be kept accurate records of all policies or other instruments subject to such tax upon which premiums have been paid. Such records must identify each such policy or other instrument in such a manner as to clearly establish the following: (1) The

Except as provided in §53.6091-2 (relating to exceptional cases): (a) Persons other than corporations. Chapter 42 tax returns of persons other than corporations shall be filed with any person assigned the responsibility to receive returns in the local Internal Revenue Service office that serves

unless so specified in the extension. (b) Certain rules relating to extension of time for paying income tax to apply. The provisions of §1.6161-1 (b), and (c), and (d) of this chapter (relating to a requirement for undue hardship, the application for extension, and payment pursuant to an extension) shall apply to extensions of time

payment of the tax or any part thereof unless so specified in the extension. (b) Certain rules relating to extensions of time for paying income tax to apply. The provisions of §1.6161-1 (b), (c), and (d) of this chapter (relating to a requirement for undue hardship, to the application for extension, and to payment pursuant to an

, see §301.6212-2 of this chapter. (d) Penalties. See section 6677 for failure to file information returns with respect to certain foreign trusts. (e) Effective/applicability dates. This section is applicable for applications for an automatic extension of

if collection is determined to be in jeopardy because at least one of the conditions described in §1.6851-1(a)(1)(i), (ii), or (iii) (relating to termination assessments) exists. For example, assume that a taxpayer incurs on January 18, 1977, liability for tax imposed by section 4061, that the last day on which return and payment of such tax is required to be made is May 2, 1977, and that on

depositors' claims, will be immune from tax collection. But see paragraph (a) of §301.7507-5.

that exit and its method of operation. [Doc. No. 5084, 29 FR 16150, Dec. 3, 1964, as amended by Amdt. 29-3, 33 FR 971, Jan. 26, 1968; Amdt. 29-12, 41 FR 55474, Dec. 20, 1976; Amdt. 29-26, 53 FR 34220, Sept. 2, 1988]

section 501(c) of title 26. (5) SecretaryThe term "Secretary" means the Secretary of Labor. (6) Worker organizationThe term "worker organization" means a labor organization within the meaning of section 501(c)(5) of title 26.

sections "16——" of Pub. L. 102–575 have been enacted and are classified to sections 390h–21 and 390h–22 of this title. Limitation on Funds; Credits Toward Non-Federal Share Pub. L. 110–161, div. C, title II, §214(c), (d), Dec. 26, 2007, 121 Stat. 1956

Change of Name Department of War designated Department of the Army and title of Secretary of War changed to Secretary of the Army by section 205(a) of act July 26, 1947, ch. 343, title II, 61 Stat. 501. Section 205(a) of

section 2501 of this title and Tables. Prior Provisions A prior section 25 of Pub. L. 87–293 was renumbered

26-28 MHz. (2) The amplifier shall not be capable of easy modification to permit its use as an amplifier in the frequency band 26-28 MHz. (3) No more than 10 external radio frequency power amplifiers may be constructed for evaluation purposes in preparation for the submission of an application for a grant of certification. (4) If the external radio frequency power amplifier is intended for

of the Bureau of Alcohol, Tobacco and Firearms relating to the administration and enforcement of chapters 51 and 52 of title 26, sections 4181 and 4182 of title 26, and title 27. (3) Transferred (d) Tax and Trade Bureau (1) EstablishmentThere is established

and Means of the House of Representatives and the Committee on Finance of the Senate his findings and conclusions within 2 years after July 26, 1979. The study shall include an examination of competitive opportunities and conditions of competition between such countries and the United States in the agricultural, energy, and other appropriate sectors.

Savings provision. Agencies without OPM approval to use the basic SES appraisal system issued by U.S. Office of Personnel Management (OPM) and the Office of Management and Budget on January 4, 2012, must design, obtain OPM approval for, and implement systems conforming to the requirements of this subpart no later than one year after October 26, 2015. No provision of this subpart will affect any administrative proceedings related to any action initiated under a provision of this chapter before

52.222-20, Contracts for Materials, Supplies, Articles, and Equipment; 52.222-26, Equal Opportunity; and 52.232-23, Assignment of Claims. [72 FR 63030, Nov. 7, 2007, as

33066, June 26, 1995; 69 FR 76349, Dec. 20, 2004; 78 FR 37678, June 21, 2013; 83 FR 48697, Sept. 26, 2018]