This part sets forth policy governing the release of public information, which is defined as information in any form provided to news and information media, especially information that has the potential to generate significant media or public interest or inquiry. Examples include, but are not limited to, press releases, media advisories, news features, and Web postings. Not included under this definition are scientific and technical reports, Web postings designed for technical or scientific

Returns of information are not required under section 6041 and §§1.6041-1 and 1.6041-2 for payments described in paragraphs (a) through (q) of this section. See §1.6041-4 for reporting exemptions regarding payments to foreign persons.

Photographs may be taken by visitors or for news purposes without prior permission. Photographs for advertising and commercial purposes may be taken at BARC only with the prior written approval of the Director, Beltsville Area. [61 FR 51212, Oct. 1, 1996]

similar funding is presumptively a commercial use request. (f) Representative of the news media, or news media requester, means any person or entity that gathers information of potential interest to a segment of the public, uses its editorial skills to turn the raw materials into a distinct work, and distributes that work to an audience. For the purposes of this section, the term “news” means information about

(a)(8)) and the determination of the amount of any imputed underpayment is made in accordance with the rules under §301.6225-1. (2) Modification of imputed underpayment for purposes of this section. A partnership may apply modifications to the amount of an imputed underpayment determined under paragraph (a)(1) of this

(a) A proprietor must file all claims for abatement, remission, credit, or refund under this part on form TTB F 5620.8, Claim—Alcohol and Tobacco Tax and Trade Bureau Taxes. The claim must: (1) Be filed with TTB's National Revenue Center; (2) Show the name, address, and capacity of the claimant; (3) Be signed by the claimant or by the claimant's duly authorized agent

Beer. Beer intended for use on aircraft shall be consigned to the district director of customs at the port of lading. (48 Stat. 999, as amended, 72 Stat. 1362, 1380; 19 U.S.C. 1309, 26 U.S.C. 5214, 5362)

use of the recapped or retreaded tire, is immaterial. The controlling factor is whether the tire resulting from the recapping or retreading is of a type that is used otherwise than on a highway vehicle. For definition of “tires of the type used on highway vehicles”, see paragraph (c) of §48.4072-1. (b) Sales for resale for nontaxable

(b) FunctionsRadio Free Asia shall— (1) provide accurate and timely information, news, and commentary about events in Asia and elsewhere; and (2) be a forum for a variety of opinions and voices from within Asian nations whose people do not fully enjoy freedom of expression. (c) Grant agreementAny grant agreement or grants under this section shall be subject to the

(a) In general. An appropriate TTB officer may approve such reward as he or she deems suitable for information that leads to the detection and punishment of any person guilty of violating any tax law administered by the Bureau or conniving at the same. The rewards provided for by 26 U.S.C. 7623 are limited in their aggregate to the

Liability for tax attaches to any person engaged at any time during the taxable year in hydraulic mining in the area identified in paragraph (a) of §50.2, if the debris from such mining operations is in whole or in part restrained by any of the debris dams or works constructed by the California Debris Commission.

(a) Containers. A proprietor may fill denatured spirits or other spirits for industrial use into suitable containers. The proprietor must ensure that all containers for spirits that will be used in food products comply with applicable U.S. Food and Drug Administration health and safety laws and regulations. (b) Encased containers. A proprietor may encase

When wooden packages are to be individually gauged for withdrawal, actual tare of the packages shall be determined. The actual tare of a package shall be determined by weighing it after its contents (including rinse water, if any) have been temporarily removed to a separate container or vessel. Where the contents of packages have been temporarily removed for determination of tare, the proof, if any rinse water is added to the spirits, shall be determined after a

§1.413-1(a)(2), and (ii) The plan is maintained by more than one employer. For purposes of subdivision (ii) of this subparagraph, the number of employers maintaining the plan is determined by treating any employers described in section 414(b) (relating to a controlled group of corporations) or any employers described in section 414(c

(a) In general. This section and §§1.1503(d)-2 through 1.1503(d)-8 provide rules concerning the determination and use of dual consolidated losses pursuant to section 1503(d). Paragraph (b) of this section provides definitions that apply for purposes of this section and

which section 1256(a) applies. (3) HedgeThe term "hedge" means any position which manages the dealer's risk of interest rate or price changes or currency fluctuations, including any position which is reasonably expected to become a hedge within 60 days after the acquisition of the position. (4) Special rules for

(a) Services of individuals under age 18. Remuneration for services performed by an employee under the age of 18 in the delivery or distribution of newspapers, or shopping news, not including delivery or distribution (as, for example, by a regional distributor) to any point for subsequent delivery or distribution, is excepted from wages and hence is not subject to withholding. Thus, remuneration for services performed by an

substantiates the contribution with a contemporaneous written acknowledgment, as described in section 170(f)(8) and §1.170A-13(f). (c) Substantiation of charitable contributions of more than $500 but not more than $5,000—(1) In general. No deduction is allowed under section 170(a) for a noncash

into account for purposes of determining when taxes described in paragraph (e) of §31.6302-1 must otherwise be deposited. (c) Modification of Monthly rule determination—(1) General rule. Except as otherwise provided in this section, any person is allowed to use the Monthly rule of

Effective Date of 2005 Amendment Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this

(a) Scope and Procedure. (1) Scope. A party may serve on any other party a written request to admit, for purposes of the pending action only, the truth of any matters within the scope of Rule 26(b)(1) relating to: (A) facts, the application of law

(a) Failure to furnish copy to taxpayerAny person who is a tax return preparer with respect to any return or claim for refund who fails to comply with section 6107(a) with respect to such return or claim shall pay a penalty of $50 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful

In the case of beer, wine, or distilled spirits that are smuggled into the United States or produced other than as authorized by this chapter— (1) the rates of tax under paragraphs (1)(A)(i) and (2) of section 5051(a) shall not apply in the case of any such beer, (2) the credit under

, photograph, brochure, punch card, magnetic tape, paper tape, sound recording, pamphlet, slide, motion picture, or other documentary material regardless of form or characteristics. Record does not include an object or article such as a structure, furniture, a tangible exhibit or model, a vehicle, or piece of equipment. Representative of the news media means any person actively gathering news for an entity that is organized and

(a) In general. Except as otherwise provided in paragraph (b) of this section, tips received after 1965 by an employee in the course of his employment shall be considered remuneration for employment. (For definition of the term “employee” see 3121(d) and §31.3121(d)-1.) Tips reported by an employee to his employer in a

26 U.S.C. 5871, the prisoner is eligible for parole only after service of one-third of such term or terms, pursuant to 18 U.S.C. 4205(a). (e) A Federal prisoner serving a maximum term or terms of one year or less is not eligible for parole