§ 9005.1 Certification of payments for candidates. (a) Certification of payments for major party candidates. Not later than 10 days after the Commission determines that the Presidential and Vice Presidential candidates of a major party have met all applicable conditions for eligibility to

§ 13.8 Protection for motorcades and other places associated with a visit qualifying under section 202(7) of Title 3, U.S. Code. (a) State and local governments furnishing services, personnel, equipment, and facilities to provide protection for motorcades and at other places associated with a visit qualifying under section 202(7) of

received. Expenditures are to be deducted for the taxable year in which actually made. For rules relating to constructive receipt, see §1.451-2. For treatment of an expenditure attributable to more than one taxable year, see section 461(a) and paragraph (a)(1) of §1.461-1.

(a) If a document, other than a return, is required to be filed with a TTB office, such document may be hand delivered to such office. (b) For purposes of this section, a return or document will be considered to be hand carried if it is brought to a TTB supervisor of the TTB office by the person required to file the return or other document, or by the person's agent. Examples of persons who will be considered to be agents, for

section 1402(g)(1) and an adherent of established tenets or teachings of such sect or division as described in such section, and has filed and had approved under subsection (b) an application (in such form and manner, and with such official, as may be prescribed by such regulations) for an exemption from the taxes imposed by section 3111, and (2) an employee of such

Surface of Interior Coatings in an Environmental Chamber. (vii) ASTM E 330-90 Standard Test Method for Structural Performance of Exterior Windows, Curtain Walls, and Doors by Uniform Static Air Pressure Difference. (viii) ASTM E 695-79 (Reapproved 1991), Standard Method of Measuring Relative Resistance of Wall, Floor, and Roof Construction to Impact Loading. (ix) ASTM G 26-93 Standard

the decedent appointed, qualified, and acting within the United States. (c) Cross referenceFor discharge of executor from personal liability for taxes imposed under chapter 11, see section 2204.

(a) Furnishing identifying number. (1) Each filed return of tax or claim for refund of tax under the Internal Revenue Code prepared by one or more tax return preparers must include the identifying number of the tax return preparer required by §1.6695-1(b) to sign the return or claim for refund

For rules applying the elections under section 13261(g) (2) and (3) of the Omnibus Budget Reconciliation Act of 1993 to intangible property described in section 167(f), see §1.197-1T. [59 FR 11922, Mar. 15, 1994]

(a) Limitation on built-in deductions—(1) General rule. Built-in deductions (as defined in subparagraph (2) of this paragraph) for a taxable year shall be subject to the limitation of §1.1502-21A(c) (determined without regard to such deductions and without regard to net operating loss

Entrance fees established for single visit permits at a designated Entrance Fee Area shall consider the following criteria with regard to the local area within which the refuge is located: (a)  The direct and indirect cost to the Government. (b)  The benefits to the permit holder. (c)  The public policy or interest served. (d)  The

; (22) Computer software, including end-user licenses and customization services; (23) Cloud computing and data storage services; (24) Other computer services; (25) Construction services; (26) News agency services (excludes production costs related to news broadcasters); (27) Other

(a) Exception for certain church plans—(1) Church plans in general. A church plan described in paragraph (b) of this section is not treated as failing to meet the requirements of section 9802 or §54.9802-1 solely because the plan requires evidence of good health for coverage of individuals

intended to promote any particular product or industry. To be in this category, a requester must show that the request is authorized by and is made under the auspices of a qualifying institution and that the records are sought to further scientific research rather than for a commercial use. (6) Representative of the news media, or news media requester means any person actively gathering news for an entity that is organized and

not intended to promote any particular product or industry. A requester in this category must show that the request is authorized by and is made under the auspices of a qualifying institution and that the records are sought to further scientific research and are not for a commercial use. (7) Representative of the news media is any person or entity that gathers information of potential interest to a segment of the public, uses

(a) A spouse annuity begins on the later of either the date chosen by the applicant or the earliest date permitted by law. (b) Earliest date permitted by law— (1) General rules. The earliest date permitted by law is the latest of— (i) The day after the day the claimant last worked for a

same extent and in the same manner as if such person were an employee of the Internal Revenue Service. (b) ModificationsFor purposes of subsection (a): (1) Any civil action brought under section 7433 by reason of this section shall be brought against the person who entered into the qualified tax collection contract

such tax) as— (A) the closely held business amount, bears to (B) the amount of the adjusted gross estate. (3) Date for payment of installmentsIf an election is made under paragraph (1), the first installment shall be paid on or before the date selected by the executor which is not more than 5 years after the date prescribed by

action. The proprietor must keep the copy of TTB Form 5620.8 for 3 years following the close of the calendar year in which the claim is filed. (72 Stat. 1419, as amended; 26 U.S.C. 5705) [T.D. 6961, 33 FR 9492, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28088

particular product or industry. To be in this category, a requester must show that the request is authorized by and made under the auspices of a qualifying institution and that the records are not sought for a commercial use or to promote any particular product or industry, but are sought to further scientific research. (6) Representative of the news media or news media requester means any person actively gathering news for an

requirement. See §31.6051-4 for the requirement to furnish a statement to the payee if tax is withheld under section 3406. (b) Manner of making the election. The election not to withhold from payments that do not exceed $10 can be made only for payments described in paragraph (a) of this section. The election may be made on a payment

References in Text Sections 6226 and 6228(a) of the Internal Revenue Code of 1986, referred to in text, are classified to sections 6226 and 6228(a) of Title 26, Internal Revenue Code.

(a) In general. (1) If an obligation is issued by a corporation with original issue discount, the amount of such discount is deductible as interest and shall be prorated or amortized over the life of the obligation. For purposes of this section the term “obligation” shall have the same meaning as in

Any adult, as defined in §25.205, who operates a brewery under this part as an individual owner or in partnership with others, may remove beer from the brewery without payment of tax for personal or family use. The amount of beer removed for each household, without payment of tax, per calendar year may not exceed 100 gallons if there is one adult residing in the

business, supported by the items of information listed in §24.110; (d) Indicate whether the application is for the purpose of establishing a bonded winery, bonded wine cellar, or taxpaid wine bottling house. Also, indicate whether a taxpaid wine premises is to be established if the application is for a bonded winery or bonded wine cellar; (e

(a) General. Persons bringing eligible articles into the United States from Puerto Rico must file claim for drawback on TTB Form 2635 (5620.8). Upon finding that the claimant has satisfied the requirements of this subpart, the appropriate TTB officer will allow the drawback at $1 less than the rate applicable under 26 U.S.C. 7652(f)

(a) General. Persons bringing eligible articles into the United States from the Virgin Islands must file claim for drawback on TTB Form 2635 (5620.8). Upon finding that the claimant has satisfied the requirements of this subpart, the appropriate TTB officer will allow the drawback at $1 less than the rate applicable under 26 U.S.C. 7652