, and (2) is not an organization described in section 501(c)(3)— (A) by reason of carrying on propaganda, or otherwise attempting, to influence legislation, or (B) by reason of participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public

provided in §301.6091-1(b) of this chapter for hand-carried documents). Form 4768 must include an estimate of the amounts of estate and generation-skipping transfer tax liabilities with respect to the estate. (b) Automatic extension. An estate will be allowed an automatic 6-month extension of time beyond the date prescribed in

§ 109-26.501-50 Authority and allocations for the acquisition of passenger motor vehicles. (a) Authority for the acquisition of passenger motor vehicles is contained in the Department's annual appropriation act. (b) DOE offices shall

deferred benefits to employees, their spouses, or their dependents. See section 404(b) and §1.404(b)-1T. Section 404 (a) and (d) requires that such a contribution or compensation be paid or incurred for purposes of section 162 or 212 and satisfy the requirements for deductibility under either of those sections. However, notwithstanding the above, section 404 does not apply to contributions paid

that: (1) Refers to a clearly identified candidate for Federal office; (2) Is publicly distributed within 60 days before a general election for the office sought by the candidate; or within 30 days before a primary or preference election, or a convention or caucus of a political party that has authority to nominate a candidate, for the office sought by the candidate, and the candidate referenced is seeking the nomination of that

C. difficile is investigational and a discussion of its potential risks. In the Federal Register of February 26, 2014 (79 FR 10814), we announced the availability of a draft guidance for industry entitled “Enforcement Policy Regarding Investigational New Drug Requirements for Use of Fecal Microbiota for Transplantation to Treat Clostridium difficile Infection Not Responsive to Standard Therapies

Effect of failure to raise issues. The candidate's failure to raise an argument in a timely fashion during the original determination process or in a petition for rehearing under this section, as appropriate, shall be deemed a waiver of the candidate's right to present such arguments in any future stage of proceedings including any petition for review filed under

stage of proceedings including any petition for review filed under 26 U.S.C. 9041(a). An issue is not timely raised in a petition for rehearing if it could have been raised earlier in response to the Commission's original determination. (c) Stay of repayment determination pending appeal.

remittance, for the period September 16-26, no later than September 29. The brewer shall file a return on TTB F 5000.24, and make remittance, for the period September 27-30, no later than October 14. (2) Taxpayment not by electronic fund transfer. In the case of taxes for which remittance by electronic fund transfer (EFT) is not required by

, smoke, or fumes, and which may be used for the purpose of hindering, delaying, or preventing pursuit or capture, any explosive, or any firearm (as defined in section 5845), except a machine gun, or a shotgun having a barrel or barrels less than 18 inches in length, or a rifle having a barrel or barrels less than 16 inches in length, shall be fined not more than $5,000, or imprisoned not more than 10

Spirits transferred by pipeline for immediate use are gauged either by weight or by volume on the bonded premises of the distilled spirits plant. Where the spirits are gauged on the bonded premises of the distilled spirits plant, the pipelines will be directly connected with the spirits addition tanks. The valves in the pipeline will be closed and locked with a lock at all times except when necessary to be opened for the transfer of spirits. Where the proprietor has

(a) General ruleFor purposes of section 38, the differential wage payment credit for any taxable year is an amount equal to 20 percent of the sum of the eligible differential wage payments for each of the qualified employees of the taxpayer during such taxable year. (b) DefinitionsFor

identified in Table 1 of this section: No later than the applicable date identified in Table 1 of this section. (2) Applicants for TCs, if the date of application was before January 14, 2011: No later than the latest of the following dates: (i) January 14, 2016; (ii) The date the certificate is issued; or (iii) The date specified in the plan approved under

(a) Time to be disregardedIn the case of an individual serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive order as a "combat zone" for purposes of section 112, or when deployed outside the United States away from the

whether there is reasonable cause for failure to file the return, §301.6651-1(c) and rules similar to the rules in §301.6724-1(c)(3) (undue economic hardship related to filing information returns on magnetic media) will apply. (d)

(a) The Coast Guard will provide notice to the TPO 48 hours in advance of any site visit, unless the visit is in response to a complaint or other evidence of regulatory non-compliance. During the visit, the Coast Guard may: (1) Inspect a TPO's records; (2) Conduct interviews of auditors or surveyors to aid in the evaluation of the organization; and (3) Observe audits

(a)-(c) [Reserved]. For further guidance, see §1.861-14T(a) through (c). (d) Definition of affiliated group—(1) General rule. For purposes of this section, the term affiliated group has the same meaning as is given

the aggregate fair market value of stock with respect to which an incentive stock option (determined without regard to this section) is exercisable for the first time by any individual during any calendar year (under all plans of the employer corporation and related corporations) exceeds $100,000, such option is treated as a nonstatutory option. See §1.83-7 for rules applicable to nonstatutory

designated on the prescribed form or in its instructions on or before February 28 (March 31 if filed electronically) of the year following the calendar year in which the reportable policy sale occurred. However, see §1.6050Y-1(b)(5) for transition rules. (d) Requirement of and time for furnishing statements—(1)

of the period of limitation for assessment provided in section 6501. See further §20.2053-8. (b) Provisions applicable to both categories—(1) In general. If the item is not one of those described in paragraph (a) of this section, it is not