[T.D. 6500, 25 FR 11607, Nov. 26, 1960, as amended by T.D. 6528, 26 FR 399, Jan. 19, 1961; T.D. 7728, 45 FR 72650, Nov. 3, 1980]

function purposes. Newsletter fund assets may not be used for campaign activities. Therefore, an exempt function of a newsletter fund does not include: (1) Expenditures for an exempt function as defined in §1.527-2(c) or (2) Transfers of unexpended amounts to a political organization described in section 527(e)(1).

dividends with respect to the stock to the thrift institution. If the Commissioner allocates a dividend to a thrifty institution under this paragraph (c), the Commissioner will also make appropriate correlative adjustments to the income of any other member of the group involved in the allocation, at a time and in a manner consistent with the procedures of §1.482-1(d)(2). This paragraph (c) applies to

section 668(a)(3) in a year if the trustee makes a determination, as evidenced by a statement on the return, to distribute all of the trust's income for such year and also makes a good faith determination as to the amount of such income and actually distributed for such year the entire amount so determined. The term “income,” as used in the preceding two sentences, is defined in §§1.643(b)-1 and

rules before January 19, 2017, see §1.691(a)-3 as contained in 26 CFR part 1 revised as of April 1, 2016. [T.D. 6500, 25 FR 11814, Nov. 26, 1960, as amended by T.D. 6885, 31 FR 7803, June 2, 1966; T.D. 7728, 45 FR 72650, Nov. 3, 1980; T.D. 9811, 82 FR 6239, Jan. 19, 2017]

(a) In general. Every tax-exempt entity (as defined in section 4965(c)) shall file with the IRS on Form 8886-T, “Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction” (or a successor form), in accordance with this section and the instructions to the form, a disclosure of— (1) Such entity's being a party (as defined in

, interest on any underpayment or overpayment attributable to the dealer reserve income adjustment for any taxable year to which the election applies for the period commencing with the date of the election shall be determined in accordance with §§301.6601-1 and 301.6611-1 of this chapter (Regulations on Procedure and Administration). (b)

) (2) and (4) of the 1954 Code as amended in lieu of the corresponding provisions of prior law. The taxpayer must make the election in accordance with §1.9003-4 on or before November 15, 1960, and the election shall become irrevocable on November 15, 1960. (c) Years to which the election is applicable. If the election described in paragraph (b) of this

Computation. The employee tax is computed by multiplying the amount of the employee's compensation with respect to which the employee tax is imposed by the rate applicable to such compensation, as determined under paragraph (a) of this section. The applicable rate is the rate in effect when the compensation is received by the employee. For rules relating to the time of receipt, see

(a) In general. Section 4401 imposes a tax on all wagers, as defined in section 4421. See section 4421 and §44.4421-1 for definition of the term “wager.” (b) Rate of tax; amount of wager—(1) Rate of tax. The tax is

volume of which consists of alcohol, as defined in section 4081(c) and §48.4081-2(a)(4) of the regulations as modified by the following sentence. For purposes of section 4041(b)(2) and this section, the alcohol contained in a qualified methanol or ethanol fuel may be produced from coal. The actual gallonage of each component of the mixture (without adjustment for temperature) shall be used in

(a) Overview. This section sets forth requirements for the notification certificate under §§48.4081-2(c)(2)(ii), 48.4081-3(c)(2)(iii) and (iv), 48.4081-3(d)(2)(iii), 48.4081-3(e)(2)(iii), 48.4081-3(f)(2)(ii), and 48.4081-4(c) to notify another person of the taxable fuel registrant's registration status.

(a) Evidence to be submitted by claimant. No claim for credit or refund of an overpayment, within the meaning of section 6416(b)(2) and §48.6416(b)(2)-2 of tax under section 4041 (a)(1) or (b)(2) shall be allowed unless the person who paid the tax submits with the claim the evidence required by paragraph (b)(2) of §48.6416(a

such services is a common carrier. For provisions relating to the computation of tax with respect to charges for telephone and telegraph services, see section 4254 and §§49.4254-1 and 49.4254-2. (b) When transmission begins and ends. Transmission begins when the message is delivered by the sender to the carrier, or its agent

acquisition of an interest in a business enterprise to which paragraph (a)(1) (ii) or (iii) of §53.4943-2 applies, the taxable period described in paragraph (a) of this section shall be suspended for the 90-day period (as extended) starting with the date on which the foundation knows or has reason to know of the acquisition, provided that at the end of such period the foundation has disposed of such

Effective/applicability dates. See §53.4965-9 for the discussion of the relevant effective and applicability dates. [T.D. 9492, 75 FR 38702, July 6, 2010; 75 FR 46844, Aug. 4, 2010]

States taxpayers, see 26 CFR 301.6689-1T (as contained in 26 CFR part 301, revised as of April 1, 2007). (2) Expiration date. The applicability of this section expires on or before November 5, 2010. [T.D. 8210, 53 FR 23618, June 23, 1988, as amended by T.D. 9362, 72 FR 62788, Nov. 7, 2007]

provisions of law are not under the control of the court may be subject to levy. See paragraph (b) of this section and §301.6871(b)-1 with respect to claims for such taxes. See section 6873 with respect to collection of unpaid claims. (b) District directors should, promptly after ascertaining the existence of any outstanding liability against a taxpayer in any

to an administrative forfeiture, it should contain, or be supported by, satisfactory proof that the petitioner did not know and could not have known of the seizure prior to the declaration of forfeiture. (See also §403.39) (c) Interest of petitioner. The petition should clearly and concisely indicate the nature and amount of his

Table 1 of this section provides an overview of the applicability of this part. It provides guidance in identifying what sections apply to various types of entities. The specific applicability of each subpart and section is specified in the regulatory text. Table 1—Applicability of Part 26 Rules

), 601, and 603, 72 Stat. 752, 775, 49 U.S.C. 1354(a), 1421, and 1423; sec. 6(c), 49 U.S.C. 1655 (c)) [Amdt. 29-3, 33 FR 969, Jan. 26, 1968, as amended by Amdt. 29-12, 41 FR 55473, Dec. 20, 1976; Amdt. 29-13, 42 FR 15046, Mar. 17, 1977; Amdt. 29-22, 49 FR 6850

reasons for it. (e) Expiration. This SFAR will remain in effect until October 26, 2020. The FAA may amend, rescind, or extend this SFAR, as necessary. [Doc. No. FAA-2018-0927; Amdt. No. 91-353; 83 FR 53990, Oct. 26, 2018]

(vii) Cockpit Checklist, Model MU-2B-26A, Type Certificate A10SW, MHI Document No. YET06255A, accepted by FSB on February 12, 2007. (viii) Cockpit Checklist, Model MU-2B-26, Type Certificate A2PC, MHI Document No. YET06249A, accepted by FSB on March 2, 2007. (ix) Cockpit Checklist, Model MU-2B-26, Type Certificate A10SW, MHI Document No. YET06254A, accepted by FSB on March 2, 2007.

, title 31, U.S. Code. Any person who fails to file the required statement shall be subject to a civil penalty of not less than $20,489 and not more than $204,892for each such failure. [55 FR 6737, 6748, Feb. 26, 1990, as amended at 82 FR 28763, June 26, 2017; 82 FR 48762, Oct. 20, 2017; 83 FR 2046, Jan. 16, 2018; 84 FR 13115, Apr. 4

(b) Additional registered apprenticeship program requirementsNotwithstanding any other provision of law, for any program applying to become a registered apprenticeship program on or after the date that is 180 days after March 26, 2020, the Secretary shall— (1) acquire from the program sponsor a written assurance that the sponsor— (A) is aware of the availability of educational

In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a Presidentially declared disaster (as defined in section 1033(h)(3) of title 26) 1 a terroristic or military action (as defined in

, title 31, U.S. Code. Any person who fails to file the required statement shall be subject to a civil penalty of not less than $20,489 and not more than $204,892 for each such failure. [55 FR 6737, 6746, Feb. 26, 1990, as amended at 62 FR 46184, Sept. 2, 1997; 74 FR 66032, Dec. 14, 2009; 79 FR 19, Jan. 2, 2014; 81 FR 41794, June 28, 2016; 81 FR 96352, Dec. 30, 2016; 83 FR 1292, Jan. 11, 2018; 83 FR 66083, Dec. 26, 2018;

United States. (2) The admission of an alien to the United States if such admission is necessary to comply with United States obligations under the Agreement between the United Nations and the United States of America regarding the Headquarters of the United Nations, signed at Lake Success June 26, 1947, and entered into force November 21, 1947, under the Convention on Consular Relations, done at Vienna April 24, 1963, and entered into force March 19, 1967, or under

guarantee so made shall be incontestable in the hands of a holder of the guaranteed obligations. References in Text This chapter, referred to in subsecs. (a) and (b), was in the original "this Act", meaning Pub. L. 104–330, Oct. 26, 1996, 110 Stat. 4016, known as the Native American Housing Assistance and Self-Determination Act

(26) Household Domestic Service Workers (27) Housekeepers (28) Janitors (29) Key Punch Operators (30) Kitchen Workers (31) Laborers, Common (32) Laborers, Farm