are applicable with respect to the taxes from which such fund arose. (b) PenaltiesFor penalties applicable to violations of this section, see sections 6672 and 7202.

(a) If you are under age 18. Work you do before you reach age 18 delivering or distributing newspapers or shopping news is excluded from employment. This does not include delivery or distribution to some point for further delivery or distribution by someone else. If you make house-to-house delivery or sale of newspapers or shopping news (including handbills and similar kinds of advertising material), your work is not covered

more articles purchased tax free from a manufacturer and resold for use in further manufacture within the 6-month period prescribed in section 4221 (a)(1) and paragraph (c)(1) of this section. Such statement (or other prescribed proof of resale) must be retained for inspection by the district director as provided in section 6001. (Sec. 4222 (72 Stat. 1284; 26

(a) (1) Prior to beginning a site visit, NIOSH authorized representatives will present their credentials to the employer, owner, operator or agent in charge at the place of employment, explain the nature, purpose and scope of the investigation and the records specified in §85a.3 which they wish to review, abstract or duplicate.

(a) In general. All remuneration paid after December 31, 1966, for services performed by a nonresident alien individual, if such remuneration otherwise constitutes wages within the meaning of §31.3401(a)-1 and if such remuneration is effectively connected with the conduct of a trade or business within the United States

— (A) In generalThe term "C-CPI-U" means the Chained Consumer Price Index for All Urban Consumers (as published by the Bureau of Labor Statistics of the Department of Labor). The values of the Chained Consumer Price Index for All Urban Consumers taken into account for purposes of determining the cost-of-living adjustment for any calendar year under this subsection shall be the latest values so published as of the date on which such Bureau

(h) or 1.1502-21T(g) in effect prior to June 25, 1999, as contained in 26 CFR part 1 revised April 1, 1999, as applicable does not apply. See §1.1502-21(h) or 1.1502-21T(g) in effect prior to June 25, 1999, as contained in 26 CFR part 1 revised April 1, 1999, as applicable for effective dates of these sections. [T.D. 6894, 31 FR 11794, Sept. 8

This section lists captions contained in §§1.1441-1 through 1.1441-9. §1.1441-1   Requirement for the deduction and withholding of tax on payments to foreign

(a) In general. District directors and directors of service centers are authorized to grant a reasonable extension of time for filing a declaration or an amended declaration. Except as provided in paragraph (b) of §301.6091-1 (relating to hand-carried documents), an application for an extension of time for filing such a

predecessor shall, to the extent provided in regulations prescribed by the Secretary, be treated as service for the employer. (b) Employees of controlled group of corporations (1) In generalFor purposes of sections 401, 408(k), 408(p), 410, 411, 415, and 416, all employees of all corporations which are members of a

the comment period. 3. By express or overnight mail. You may send written comments to the following address ONLY: Centers for Medicare & Medicaid Services, Department of Health and Human Services, Attention: CMS-6082-NC, Mail Stop C4-26-05, 7500 Security Boulevard, Baltimore, MD 21244-1850. For information on viewing public comments, see the beginning of the

carryovers and carrybacks of unused investment credit), except that the provisions of paragraph (c)(4) and paragraph (e)(6), (7) and (8) of such section shall not apply. (b) Other items. See §1.51-1(h) for a rule that applies to certain transfers of a trade or business in which a member of a targeted group is employed.

This regulatory action determination is based on the ability of other waterway users to safely transit around the safety zones in many cases, and the size and duration of the safety zones would impact a small, designated area of the waterway for a relatively short period of time. Moreover, the Coast Guard would notify mariners of the enforcement via marine broadcasts, local notice to mariners, local news media, distribution in leaflet form, by an on-scene oral

. In addition, except as provided in §§301.6104(d)-2 and 301.6104(d)-3, an organization shall provide a copy without charge, other than a reasonable fee for reproduction and actual postage costs, of all or any part of any application or return required to be made available for public inspection under this paragraph to any individual who makes a request for such copy in person or in writing

§ 9008.3 Eligibility for payments; registration and reporting. (a) Eligibility requirements. (1) To qualify for entitlement under 11 CFR 9008.4 and

This section contains the captions that appear in §1.402(g)-1. §1.402(g)-1   Limitation on exclusion for elective deferrals. (a) In

for living expenses incurred for himself and members of his household resulting from the loss of use or occupancy of such residence. (b) LimitationSubsection (a) shall apply to amounts received by the taxpayer for living expenses incurred during any period only to the extent the amounts received do not exceed the amount by which— (1) the actual living expenses incurred during such period for himself and members

(b) Definitions. For purposes of this section: (1) The terms copies, fixed, phonorecords, publication, and transmission program and their variant forms, have the meanings given to them in section 101 of title 17. The term network station has the meaning given it in section 111(f) of title 17. For the purpose of this section, the term transmission includes transmission via the Internet, cable, broadcasting, and satellite

disbursements are made pursuant to such an agreement. See paragraphs (a) and (e) of §301.6323(h)-1 for general definitions of the terms “security interest” and “tax lien filing.” For purposes of this section, a judgment lien is a lien held by a judgment lien creditor as defined in paragraph (g) of

for any unexpired portion of the term of the member by the official who designated the member. (c) Academy Visits.— (1) Annual visit.—The Board shall visit the Academy annually to review the operation of the Academy. (2) Additional visits.—With the approval of the Secretary, the Board or individual members of the

§19.452; or (2) To a wholesale liquor dealer or taxpaid storeroom. (b) Claims for export drawback filed by proprietors on form TTB F 5110.30 which include the returned spirits shall be reduced by the amount of tax paid or determined on the returned spirits. (26 U.S.C. 5215)

)(A), (3) of the Internal Revenue Code of 1954, Title 26. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26, Internal Revenue Code. See also

. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26, Internal Revenue Code. See also section 7852(b) of Title 26 for provision that references in any other law to a provision of the 1939 Code, unless expressly incompatible with the intent thereof, shall be