subchapter III of chapter 83 of title 5, United States Code, only if— (1) The employee or Member subsequently becomes eligible for an annuity payable under subchapter III of chapter 83 of title 5, United States Code; and (2) The employee, Member, or survivor makes a deposit (or redeposit) for the full period of service. If more than one distinct period of service is covered by a single refund, the periods of service covered by that

corporation and related party B. If a separate summons is issued for records relating to the transactions between the reporting corporation and related party B and the reporting corporation does not produce such records, the noncompliance penalty may be applied to those transactions. (d) Effective dates. For effective dates for this section, see

unfunded actuarial liability that results when the pension cost computed for a qualified defined-benefit pension plan exceeds the maximum tax-deductible amount for the cost accounting period determined in accordance with the Internal Revenue Code at Title 26 of the U.S.C. (9) Assignable cost limitation means the excess, if any, of the actuarial accrued liability and the normal cost for the current period over the actuarial value

in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or (5) Compromises and closing agreementsIn connection with any

The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. (c) Long-term care benefitsFor purposes of this section, the term "long-term care benefit" means— (1) any payment under a product which is advertised, marketed, or offered

subdivision because it deals with the time for filing the statement. Committee Notes on Rules—2002 Amendment a. Alternative One [At its June 7–8, 2001, meeting, the Committee on Rules of Practice and Procedure voted to reject Alternative One.] Subdivision (a). Rule 26.1(a) presently requires nongovernmental corporate

AGENCY: Coast Guard, DHS.

(a) The appropriate TTB officer may authorize the conduct of a business other than that of a distiller, warehouseman, or processor on the premises of a distilled spirits plant if: (1) The business is not prohibited by 26 U.S.C. 5601(a)(6); (2) The business will not jeopardize the revenue;

(a) The provisions of 26 U.S.C. 5008, authorizing abatement, remission, credit, or refund for loss or destruction of distilled spirits, also apply to spirits brought into the United States from Puerto Rico or the Virgin Islands with respect to the following: (1) Spirits lost while in bond; (2) Voluntary

between the merchandise inspected and that described on the form. Where the inspection discloses no loss, or where a loss is disclosed and there is no evidence to indicate fraud, the officer shall execute his certificate of deposit on both copies of the form, forward the original as required by the instructions on the form, and retain the remaining copy for his files. (Sec. 3(a), Pub. L. 91-659, 84 Stat. 1965 (

Whenever any person required by law to pay tax on tobacco products 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 jeopardize

Whenever any person required by law to pay internal revenue tax on tobacco products or cigarette papers or 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

Whenever any person required by law to pay tax on tobacco products, and 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

Whenever any person required by law to pay tax on tobacco products, and 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

price, quality, and essential characteristics, they often can serve the same functional end-use procurement needs of the various ordering agencies. Therefore, in submitting requisitions or placing delivery orders for similar items obtainable from GSA sources, agencies shall utilize the source from which the lowest cost item can be obtained which will adequately serve the functional end-use purpose. [

Size 2. EPA's Decision Regarding the Treatment of Carryover RINs III. Cellulosic Biofuel Volume for 2020 A. Statutory Requirements B

For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and §1.817A-1(a)(1)), see §1.817A-1. [T.D. 9058, 68 FR 24350, May 7, 2003]

For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and §1.817A-1(a)(1)), see §1.817A-1. [T.D. 9058, 68 FR 24350, May 7, 2003]

For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and §1.817A-1(a)(1)), see §1.817A-1. [T.D. 9058, 68 FR 24350, May 7, 2003]