A proprietor who produces or receives still wine or bulk still hard cider in bond, (including wine intended for use as distilling material or vinegar stock to which water has not yet been added) shall maintain records of transactions for bulk still wine or bulk still hard cider. Records will be maintained for each tax class of still wine or for hard cider including the date the transaction occurred. The bulk still wine and bulk still hard cider or for hard cider

(a) In general. A State's UC law must conform with, and the administration of its law must substantially comply with, the requirements of this regulation for purposes of certification under: (1) Section 3304(c) of the FUTA (26 U.S.C. 3304(c)), with respect to whether employers are eligible to receive

management program may be obtained by contacting GSA (KMPS), Washington, DC 20405. (See part 201-45, subpart 201-45.5 of this chapter.) (a) For purposes of economy, existing stocks are depleted prior to issuance of revisions unless the promulgating agency determines previous editions unusable and obsolete. (b) Forms or form assemblies which deviate from the standard and optional forms listed in the GSA Supply Catalog have restricted use

The regulations in §§1.1402(e)-2A through 1.1402(e)-4A relate to section 1402(e) as amended by section 115(b)(2) of the Social Security Amendments of 1967 (81 Stat. 839) and apply to taxable years ending after 1967. Section 1.1402(e)-5A reflects

to each. (3) Pass-through in the case of a partnership—(i) In general. In the case of a partnership, the research credit computed for the partnership for any taxable year shall be apportioned among the persons who are partners during the taxable year in accordance with section 704 and the regulations thereunder. See, for example,

Each liquor bottle for nonindustrial distilled spirits for domestic use must conform to a bottle size specified in the standards of fill set forth in subpart E of part 5 of this chapter. This rule applies to liquor bottles intended for distribution in both interstate and intrastate commerce. (26 U.S.C. 5301)

gas. LNG plant means an LNG facility or system of LNG facilities functioning as a unit. m3 means a volumetric unit which is one cubic metre, 6.2898 barrels, 35.3147 ft.3, or 264.1720 U.S. gallons, each volume being considered as equal to the other.

employer who seeks review thereof may request review by the Administrative Review Board (Board). The request must be filed in accordance with 29 CFR part 26 and must include a copy of the ALJ's decision. Any other interested party may file a reply thereto with the Board and the Administrator within 5 working days of receipt of such request for review. The request for review and reply thereto shall be

intermediary's last known address. For further guidance regarding the definition of last known address, see §301.6212-2 of this chapter. (e) Penalties. See section 6651 for failure to file a return or failure to pay an amount shown as tax on the return. (f) Effective

company shipping operations is an amount equal to the decrease for such year in such corporation's qualified investments in foreign base company shipping operations. Such decrease is, except as provided in §1.955A-4— (i) An amount equal to the excess of the amount of its qualified investments in foreign base company shipping operations at the close of the preceding

district director before the expiration of the period of limitations for assessment provided in section 6501 for such taxable year. (b) Where no election is made. If the beneficiary does not make the election provided in section 669(a) in the manner required in section 669(b) and §1.669(b)-2, or furnish the information with

submission that the proprietor: (1) Will withdraw distilled spirits for deferred payment of tax as provided in §19.235; (2) Reasonably expects to be liable for not more than $50,000 in taxes with respect to distilled spirits imposed by 26 U.S.C

shall be determined in accordance with the provisions of section 482 and regulations thereunder. See §1.482-2(d). The amount of the deemed payment thus calculated shall be reduced by any royalty or other periodic payment made or accrued by the transferee to an unrelated person during that taxable year for the right to use the intangible property. Amounts so included in the transferor's income shall be

legally binding relationship obligating a seller to furnish supplies or services (including, but not limited to, construction and professional services) and the buyer to pay for them. For purposes of this part, a lease is considered to be a contract. Contractor means one who participates, through a contract or subcontract (at any tier), in a DOT-assisted highway, transit, or airport program.

(a) The rule that an amortization deduction with respect to an emergency facility is in lieu of any deduction for depreciation which would otherwise be allowable under section 167 is subject to the exception provided in section 168(f). Under this exception, if the property constituting such facility is depreciable property under section 167 and the regulations thereunder and if the adjusted basis of such facility as computed under section 1011 for purposes other than

beginning in fiscal year 2019. (3) Contracting officers shall make award decisions based on best value factors and criteria, as determined by the resource sponsor (in accordance with agency procedures), for an auditing contract. The use of the lowest price technically acceptable source selection process is prohibited (10 U.S.C. 254b). [84 FR 50788, Sept. 26, 2019]

The Secretary may convey to the State of Tennessee for use as a recreational area contiguous and incident to the relocated State Route Numbered 22 certain lands situated in Hardin County, Tennessee, as shown on National Park Service map NMP–SH–7006, revised June 1956, and designated thereon as parcel A, said lands containing one hundred and fifty-one acres, more or less: Provided, That in exchange the lands so conveyed shall be developed and

section, the importation into the United States of any lot of dates for packaging or dates in retail packages is prohibited unless the dates are wholesome and unadulterated and meet the following grade requirements which are determined to be comparable to those imposed upon domestic dates handled pursuant to Order No. 987, as amended (part 987 of this chapter: The whole or pitted dates in the lot are of one variety, and are of such quality and condition that upon inspection on the basis of a

designated by each DoD Component head to be primarily responsible in the DoD Component for coordinating, implementing, and managing the victim and witness assistance program established by this part. Equal opportunity. The right of all persons to participate in, and benefit from, programs and activities for which they are qualified. These programs and activities will be free from social, personal, or institutional barriers that

for an applicant to qualify for streamlined processing. If multiple licenses are sought by the same entity, or an entity and affiliated entities, the Commission will have the opportunity to review each application to see if the proposed operations continue to meet the qualifications for streamlined processing, including, as described below, not materially constraining other operations in the requested frequency band. The grant of one application does not guarantee that subsequent applications will

for an applicant to qualify for streamlined processing. If multiple licenses are sought by the same entity, or an entity and affiliated entities, the Commission will have the opportunity to review each application to see if the proposed operations continue to meet the qualifications for streamlined processing, including, as described below, not materially constraining other operations in the requested frequency band. The grant of one application does not guarantee that subsequent applications will

, equipment, and other office furnishings heretofore provided by the Administrator of General Services for one or more offices secured for the Senator is $40,000 if the aggregate square feet of office space is not in excess of 5,000 square feet. Such amount is increased by $1,000 for each authorized additional incremental increase in office space of 200 square feet. Effective beginning with the 106th Congress, the aggregate amount in effect under this paragraph for any Congress shall be increased by the

Certain program-related activities. For purposes of section 4943(d)(4) the term “business enterprise” does not include a functionally related business as defined in section 4942(j)(5). See §53.4942(a)-2(c)(3)(iii). In addition, business holdings do not include program-related investments (such as investments in small businesses in central cities or in