written statement required under the preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. (d) DefinitionsFor purposes of this section— (1) In generalTerms used in this section which are also used in paragraph (4) of

For provisions relating to the requirement for filing returns with respect to net earnings from self-employment, see §1.6017-1. For provisions relating to declarations of estimated tax on self-employment income, see §§1.6015(a) to 1.6015(j)-1, inclusive. For other administrative provisions relating to the tax on self-employment income, see the applicable sections of

The following standards of performance establish the quantity or quality of pollutants or pollutant properties, controlled by this section, which may be discharged by a new source subject to the provisions of this subpart: (a) The following limitations constitute the maximum permissible discharge for urea manufacturing operations in which urea is produced as a solution product:

than 26 years before the date of a request for such access or copy made by the Office of the Historian. (b) National Archives and Records AdministrationNotwithstanding any other provision of this chapter, the requirement for the National Archives and Records Administration to provide access to, and copies of, records to the Department of State for the FRUS series shall be governed by chapter 21 of title 44, by any agreement concluded between the

19 U.S.C. 1592), a demand shall be made on the importer for payment of the duty estimated to be due on such merchandise. (c) Any applicable internal revenue tax shall also be demanded unless the merchandise is to be, or has been, forfeited. [T.D. 84-18, 49 FR 1680, Jan. 13, 1984, as amended by CBP Dec. No. 16-26, 81 FR 93024, Dec. 20, 2016]

During the current fiscal year and thereafter, funds appropriated for construction projects of the Central Intelligence Agency, which are transferred to another Agency for execution, shall remain available until expended. Codification Section was formerly classified as

section 165 of Title 26, Internal Revenue Code. 1 See References in Text note below.

(a) In general. Tax is not imposed by section 4051 on the sale of an article for resale or leasing in a long-term lease if, by the time of sale, the seller has in good faith accepted from the buyer a statement that the buyer executed in good faith and that is in substantially the same form, and subject to the same conditions, as the certificate described in

Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for improper approval of distiller's bond, prior to the general revision of this chapter by Pub. L. 85–859. See section 7214 of this title. Provisions similar to those comprising this section were contained in prior

section 38 of the Arms Export Control Act (22 U.S.C. 2778)" for "section 414 of the Mutual Security Act of 1954".

Except as provided in section 960(a)(3) and §1.960-2, any distribution to a United States person which is excluded from the gross income of such person under section 959(a)(1) and §1.959-1 shall be treated for purposes of chapter 1 (relating to normal taxes and surtaxes

If there is a change in the location of the alcohol fuel plant or of the area included within the plant premises, the proprietor must: (a) File an application to amend the permit on form TTB F 5110.74, Application and Permit for an Alcohol Fuel Producer Under 26 U.S.C. 5181, or a letterhead application to amend the permit;

Whenever any person required by law to pay tax on cigarette papers and tubes fails to pay such tax, the tax shall be ascertained and assessed against such person, subject to the limitations prescribed in 26 U.S.C. 6501. The tax so assessed shall be in addition to the penalties imposed by law for failure to pay such tax when required. Except in cases where delay may

26 U.S.C. Chapter 52, and regulations thereunder, including, but not limited to, the timely payment of taxes imposed by such chapter and penalties and interest in connection therewith for which the manufacturer may become liable to the United States. (72 Stat. 1421; 26 U.S.C. 5711)

Editorial Notes Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". 1954—Act Sept. 1, 1954, substituted "section 3121(b)(9)" for "

For purposes of this chapter, the taxable amount in the case of a direct skip shall be the value of the property received by the transferee. Statutory Notes and Related Subsidiaries

utilized for processing is estimated at $56.6 million. Dividing the crop value by the estimated number of producers (400) yields an estimated average receipt per producer of $141,500. This is well below the SBA threshold for small producers. A free on board (FOB) price of $0.80 per pound for frozen tart cherries was reported by the Food Institute during the 2018-19 season. Based on utilization, this price represents a good estimate of the price for processed

. Measurements are prohibited under any condition of precipitation, however, measurements may be made with snow on the ground. The ground surface within the measurement area must be free of standing water. [40 FR 42437, Sept. 12, 1975, as amended at 41 FR 10227, Mar. 10, 1976; 41 FR 28267, July 9, 1976]