appearing. 1966—Pub. L. 89–719 substituted "acquired by the United States in payment of or as security for debts arising under the internal revenue laws" for "purchased by the United States under the authority of section 6335(e) (relating to purchase for the account of the United States of property sold under levy)" in subsec. (a), and substituted "acquired" for "purchased" in

(1) For procedures relating to receivership proceedings, see subchapter B of chapter 70. (2) For procedures relating to jeopardy assessments, see subchapter A of chapter 70. (3) For procedures relating to claims against transferees and fiduciaries, see chapter 71. (4) For procedures relating to partnership items, see subchapter C.

For purposes of §§301.6316-1 to 301.6316-9, inclusive: (a) The term tax, as used in §§301.6316-1, 301.6316-3, 301.6316-4, 301.6316-5, and 301.6316-6 means the income tax imposed for the taxable

Vinylidene chloride copolymer coatings identified in this section and applied on nylon film may be safely used as food-contact surfaces, in accordance with the following prescribed conditions: (a) The coating is applied as a continuous film over one or both sides of a base film produced from nylon resins complying with §177.1500 of

See paragraph (b) of §20.6165-1 for provisions relating to the bond required in any case in which the payment of the tax attributable to a reversionary or remainder interest has been postponed under the provisions of §20.6163-1. For further provisions relating to

The appropriate TTB officer, within the applicable period of limitations, may credit any overpayment of tax, including interest thereon, against any outstanding liability for any tax (or for any interest, additional amount, addition to the tax, or assessable penalty) owed by the person making the overpayment and the balance, if any, shall be refunded, subject to 26 U.S.C

the three compliance test runs, and the average PM concentration from the Method 5 compliance test with the procedures in (b)(2)(i)(A) through (D) of this section. (A) Determine your PM CPMS instrument zero output with one of the following procedures. (1) Zero point data for in-situ instruments should be obtained by removing the instrument from the stack and monitoring ambient air

(a) (1) Ethylene oxide shall be carried in fixed, independent, pressure vessel type cargo tanks, designed, constructed, arranged and, if necessary, equipped with machinery to maintain the cargo temperature below 90 °F except as otherwise provided for in paragraph (a)(3) of this section. (2) Ethylene oxide shall be loaded at a temperature below 70 °F. (3) When

(3) A statement by the issuing accredited, State, or Federal veterinarian to the effect that on the date of issuance the animals were free of evidence of infectious or contagious disease and insofar as can be determined exposure thereto. This statement may be made with respect to scrapie for animals exposed to scrapie that's movement is not restricted that have been designated genetically resistant or less susceptible sheep or low-risk exposed animals. Except

ultimate purchaser and each subsequent purchaser that the engine is designed, built and equipped so as to conform at the time of sale with applicable regulations under section 213 of the Act, and the engine is free from defects in materials and workmanship which cause such engine to fail to conform with applicable regulations for its warranty period. (c) In the case of a nonroad engine part, the manufacturer or rebuilder of the part may certify according to

) In general. (b) Effective date. (1) In general. (2) Reasonable cause and good faith exception to section 6662 penalties. (i) For returns due after September 1, 1995. (ii) For returns filed after December 31, 2002. (3) Qualified amended returns. §1.6664-2   Underpayment. (a) Underpayment defined. (b) Amount of income tax

) Special statistical studiesThe Secretary may, upon written request by any party or parties, make special statistical studies and compilations involving return information (as defined in section 6103(b)(2)) and furnish to such party or parties transcripts of any such special statistical study or compilation. A reasonable fee may be prescribed for the cost of the work or services performed for

§1.57-1: the amount and nature of indebtedness outstanding for the taxable year and the date or dates on which each such indebtedness was incurred or renewed in any form; the amount expended for property held for investment during any taxable year during which such indebtedness was incurred or renewed; and the manner in which it was determined that property was or was not held for investment. (2) In the case of

Example (2) of §1.305-2(b). (3) For rules for determining the amount of the distribution where certain transactions, such as changes in conversion ratios or periodic redemptions, are treated as distributions under section 305(c), see Examples (6), (8), (9), and (15) of

be treated as a capital asset. (c) Pre-1970 sales and exchanges of bonds, etc., by banks. For taxable years beginning before July 12, 1969, with respect to the taxation under subtitle A of the Code of a bank (as defined in section 581), if the losses of the taxable year from sales or exchanges of bonds, debentures, notes, or certificates, or other evidences of indebtedness, issued by any corporation (including one issued by a

(a) GuidelinesWithin one year of October 21, 1976, and from time to time thereafter, the Administrator shall, in cooperation with appropriate Federal, State, municipal, and intermunicipal agencies, and in consultation with other interested persons, and after public hearings, develop and publish suggested guidelines for solid waste management. Such suggested guidelines shall— (1) provide a

actual operations following the completion of all developmental steps specified in the plan. Thus, to be considered for an 18(e) determination, at least three years shall have passed following commencement of operations after the initial approval of a State's occupational safety and health plan by the Assistant Secretary. In the case of a developmental plan, at least one year shall have passed following the completion of all developmental steps, but, in any event, at least three years must have

(a) GuidelinesWithin one year of October 21, 1976, and from time to time thereafter, the Administrator shall, in cooperation with appropriate Federal, State, municipal, and intermunicipal agencies, and in consultation with other interested persons, and after public hearings, develop and publish suggested guidelines for solid waste management. Such suggested guidelines shall— (1) provide a