A proprietor may return bottled distilled spirits to his bonded premises for relabeling or reclosing. When bottled spirits are returned for relabeling or reclosing, the proprietor may not claim credit or refund of tax on the returned spirits, and no tax will be due on their subsequent removal. The proprietor must relabel or reclose the bottles immediately and must promptly remove the spirits from bonded premises. The provisions of

Corporations. Returns of corporations which are filed by hand carrying shall be filed with any person assigned the responsibility to receive hand-carried returns in the local Internal Revenue Service office as provided in paragraph (b) of this section. See §301.6091-1 of this chapter (Regulations on Procedure and Administration) for provisions relating

(a) shall include a finding of the correct amount which should have been reported in the information return. (f) Information returnFor purposes of this section, the term "information return" means any statement described in section 6724(d)(1)(A).

section shall be payable out of funds appropriated under section 1304 of title 31, United States Code. (d) Period for bringing actionNotwithstanding any other provision of law, an action to enforce liability created under this section may be brought without regard to the amount in controversy and may be brought only within 2 years after the date the

have determined, notwithstanding the statement that the employee is a resident of that country. For purposes of section 911(d)(1) or §1.911-2(a) relating to the definition of a qualified individual, the reasonable belief contemplated by the statute may be based on a presumption as set forth in subparagraph (2) or (3) of this paragraph. For purposes of sections 911(a)(2) and 911(c)(2) and

) of this section regarding special rules for agricultural vehicles. See §41.4482(c)-1(c) for the meaning of “use” on the public highways. (2) Information to be supplied in support of suspension of tax. The owner of a highway motor vehicle who reasonably expects that the vehicle will be used for 5,000 or fewer miles on

Prior Provisions A prior section 5383, act Aug. 16, 1954, ch. 736, 68A Stat. 669, consisted of

(a) Enhance public understanding of and compliance with the Commission's regulatory requirements through dissemination of information to the news media. (b) Act as the principal channel for communicating information to the news media on Commission policies, programs, and activities. (c) Advise the Commission on information dissemination as it affects liaison with the media.

railroad employer satisfies section 401(l) and §1.401(l)-2 for a plan year only if the plan satisfies paragraph (b)(2) or (b)(3) of this section for the plan year. (2) Single integration level method—(i) In general. A plan satisfies this paragraph (b)(2) if—

request that meets the requirements for such treatment under FTC Rule 4.9(c), and the General Counsel grants that request. Visit the FTC website to read this request for comment and the news release describing it. The FTC Act and other laws that the Commission administers permit the collection of public comments to consider and use in this proceeding as appropriate. The Commission will consider all timely and responsive public

-1744, and the telephone number for the OPPT Docket is (202) 566-0280. Due to the public health concerns related to COVID-19, the EPA Docket Center (EPA/DC) and Public Reading Room are closed to visitors with limited exceptions. The EPA/DC staff continue to provide remote customer service via email, phone, and webform. For the latest status information on EPA/DC services and docket access, visit https://www.epa.gov/​dockets.

(5) The conveyance must have a route board or other suitable device for carrying required marks or brands; and (6) Calibrated charts, showing the capacity of each compartment in wine gallons for each inch of depth, must be available for use in measuring the contents of each tank truck, tank ship, or barge. (b) Proprietor's responsibility. Before filling any bulk conveyance, a

In conducting operations under §§121.649 through 121.653, the ceiling and visibility values in the main body of the latest weather report control for VFR and IFR takeoffs and landings and for instrument approach procedures on all runways of an airport. However, if the latest weather report, including an oral report from the control tower, contains a visibility value specified as runway

(a) In general. In determining the ownership of an interest in an organization for purposes of §1.414(c)-2 and §1.414(c)-3, the constructive ownership rules of paragraph (b) of this section shall apply, subject to the

(a) Definitions. The following definitions apply for purposes of this section and §§1.6050Y-2 through 1.6050Y-4: (1) Acquirer. The term acquirer means any person that acquires an interest in a life insurance contract

bottling house premises. Premises on which taxpaid United States or foreign wine may be received, stored, mixed with wine of the same kind, tax class and country of origin to facilitate handling, reconditioned, bottled or packed, and removed. (Sec. 201, Pub. L. 85-859, 72 Stat. 1378, as amended, 1381, as amended (26 U.S.C. 5352, 5363))

–625 struck out par. (1) cross reference to interest provisions of section 6601(b) of this title and struck out par. (2) designation of cross reference to security, now incorporated in present subsec. (c) provision. 1964—Subsec. (b). Pub. L. 88–272 substituted "or periods not in excess of 3" for "not in excess of 2". 1958—Subsecs. (b), (c

A proprietor may withdraw wine spirits without payment of tax for transfer in bond to a bonded wine cellar for use in wine production. The proprietor, as consignor, must prepare a transfer record in accordance with §19.620. In addition, the proprietor must prepare a package gauge record in accordance with

denatured alcohol, specially denatured alcohol, specially denatured rum, or articles in violation of laws or regulations shall be required to pay the distilled spirits tax on those substances. (Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C. 5001))

§§1.367(a)-4, 1.367(a)-6, and 1.367(a)-7, section 367(a)(1) does not apply to property transferred by a United States person (U.S. transferor) to a foreign corporation if— (i) The property constitutes eligible property; (ii) The property is transferred for use by the foreign corporation in the active conduct of a trade or business outside of the United States, as determined

fair market value. This requirement applies the first time a person has taxable income derived from either the transaction or an item (such as a dividend described in section 907(c)(3)(A)) determined with reference to that income. (3) Burden of proof. The taxpayer must be able to demonstrate the transaction as it actually occurred and the basis for reporting the transaction under the principles of paragraph (a)(2) of this

consider comments or comment contents located outside of the primary submission (i.e. on the web, cloud, or other file sharing system). For additional submission methods, please contact the person identified in the For Further Information Contact section. For the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit http://www.epa.gov/​dockets/​commenting-epa

, DC 20520 a signed application and FORM DSP-97 for a press building pass. Applicants must comply with instructions contained in paragraphs 1 and 6 of FROM DSP-97 regarding fingerprinting and prior arrests. FORM DSP-97 requires the following information: (1) Name; (2) Affiliation with news media organizations; (3) Date of birth; (4) Place of birth;

The Treasury Department and the IRS invite comments on any impact that these regulations would have on small entities. Pursuant to section 7805(f), this notice of proposed rulemaking has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Comments and Requests for Public Hearing