(2) Comprehensive economic development strategyAs a condition of receipt of assistance for a State plan under this subsection, the State shall have or develop a comprehensive economic development strategy. (3) CoordinationBefore providing assistance for a State plan under this section, the Secretary shall consider the extent to which the State will consider local and economic development district plans.

section 4682(d)(3)(C))", and adding cl. (ii). Subsec. (b)(1)(C). Pub. L. 101–508 amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: "The base tax amount for purposes of subparagraph (A) with respect to any sale or use during a calendar year after 1994 shall be the base tax amount for 1994 increased by 45 cents for each year after 1994."

For tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B. (72 Stat. 1414; 26 U.S.C. 5701)

be free of obstruction and in good condition. The decal must be attached to the Authorization Certificate for nonvessel fisheries. (2) The Authorization Certificate, or a copy, must be on board the vessel while it is operating in a Category I or II fishery, or, in the case of nonvessel fisheries, the Authorization Certificate with decal attached, or copy must be in the possession of the person in charge of the fishing operation. The Authorization Certificate, or

(a) State plan requirements. A State plan for financial assistance under title IV-A of the Social Security Act, must provide that: (1) Pursuant to State statute which imposes legal sanctions: (i) The use or disclosure of information concerning applicants and recipients will be limited to purposes directly connected with:

section 665(e), paragraph (b) of §1.665(e)-1, and paragraph (b) of §1.665(e)-1A for the treatment of such dividends upon subsequent distribution. [T.D. 7204, 37 FR 17134, Aug. 25, 1972]

distributable net income as the total of each class bears to the total distributable net income of the estate or trust unless the terms of the governing instrument specifically allocate different classes of income to different beneficiaries, or unless local law requires such an allocation. For this purpose, the principles contained in §1.652(b)-1 shall apply.

This section lists the headings for §1.904(j)-1. §1.904(j)-1   Certain individuals exempt from foreign tax credit limitation. (a

In determining the nature and extent of the relief to be afforded a petitioner pursuant to §403.44 the value of the property with respect to which the petition has been allowed is the value of such property as determined by the appraisal thereof made pursuant to §403.26(a)(2) but if the petitioner

All taxes imposed by 26 U.S.C. 7652(a), and which, under the provisions of this part, are paid in Puerto Rico, shall be paid and collected on the basis of a tax return as provided in this subpart. Any tax which has been paid in accordance with the provisions of this part in effect at the time of such payment, and before provision was made in the part for payment of such

Except in the case of articles described in §45.31(a)(3), every package of tobacco products, and cigarette papers and tubes removed under this part shall have the words “Tax-Exempt. For Use of U.S. Not To Be Sold.” adequately imprinted on the package or on a label securely affixed thereto. (72 Stat. 1422;

Any explosive materials involved or used or intended to be used in any violation of the Act or of this part or in any violation of any criminal law of the United States are subject to seizure and forfeiture, and all provisions of title 26, U.S.C. relating to the seizure, forfeiture, and disposition of firearms, as defined in 26 U.S.C. 5845(a), will, so far as applicable

For purposes of this part, the age and fill date for spirits imported or brought into the United States will be: (a) The claimed age, as shown on the documentation required under part 5 of this chapter; and (b) The date that packages of spirits are released from customs custody or are filled on the bonded premises of a distilled spirits plant. (

Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded wine premises and sold or offered for sale as cider, and not as wine or as a substitute for wine, is not subject to the tax on wine, or to the provisions of this part. (Sec. 201, Pub. L. 85-859, 72 Stat. 1331, as amended (

Beer made under §25.205 may be removed from the premises where made for personal or family use including use at organized affairs, exhibitions or competitions such as homemaker's contests, tastings or judging. Beer removed under this section may not be sold or offered for sale. (Sec. 201, Pub. L. 85-859, 72 Stat. 1334

Claim for allowance of drawback of internal revenue taxes on beer brewed or produced in the United States shall be prepared on Form 1582-B (5130.6), in quadruplicate, as required by this part. Each Form 1582-B (5130.6) shall be given, by the person initiating the form, a serial number beginning with “1” for the first day of January of each year and running consecutively thereafter to December 31, inclusive. (72 Stat

Where distilled spirits (including specially denatured spirits), wines, or beer, are transferred to a foreign-trade zone for exportation or for storage pending exportation, the shipment shall be consigned to the Zone Operator in care of the customs officer in charge of the zone. (48 Stat. 999, as amended, 72 Stat. 1362, 1380;

Any person who sells or offers for sale distilled spirits, wines, or beer, in quantities of 20 wine gallons (75.7 liters) or more, to the same person at the same time, shall be presumed and held to be a wholesale dealer in liquors or a wholesale dealer in beer, as the case may be, unless the seller shows by satisfactory evidence that the sale, or offer for sale, was made to a person other than a dealer. (

Every dealer packaging alcohol for industrial use must affix to each package filled a label bearing in conspicuous print the words “Alcohol” and “For Industrial Use,” the proof of the alcohol, the capacity of the container, and the packaging dealer's name and address. The dealer may incorporate in the label other appropriate statements; however, such statements must not obscure or contradict the data required by this section to be shown on such labels.

Each person desiring to bottle, package, or repackage taxpaid wines must, before carrying on those operations, apply and receive permission from the appropriate TTB officer in accordance with part 24 of this chapter. The decanting of wine by caterers or other retail dealers for table or room service, banquets, and similar purposes shall not be considered as “bottling,” if the decanters are not furnished for the purpose of carrying wine away from the area where

Every package of cigars shall, before withdrawal from the customs warehouse under this subpart, have adequately imprinted thereon, or on a label securely affixed the words “Tax-exempt. For use outside U.S.” or the words “U.S. Tax-exempt. For use outside U.S.”, except where a stamp, sticker, or notice, required by a foreign country or a possession of the United States, which identifies such country or possession, is so imprinted or affixed.

(a) In general (1) Entitlement to leaveSubject to section 2613 of this title and subsection (d)(3), an eligible employee shall be entitled to a total of 12 workweeks of leave during any 12-month period for one or more of the following: (A) Because of the

Each stationary tank, vat, cask or other container used, or intended for use, as a receptacle for wort, beer or concentrate produced from beer shall: (a) Be durably marked with a serial number and capacity; and (b) Be equipped with a suitable measuring device. The brewer may provide meters or other suitable portable devices for measuring contents of tanks or containers in lieu of providing each tank or

documents and other records for an additional period of not more than three years if it is determined that such additional retention is necessary. (26 U.S.C. 5123)

place convenient thereto, and shall be made available for inspection by any appropriate TTB officer upon his request. (72 Stat. 1423; 26 U.S.C. 5741)

. Such records shall be made available for inspection by the appropriate TTB officer upon request. (72 Stat. 1423; 26 U.S.C. 5741) Packages

(a) Maximum Deposits.—The amount deposited in a capital construction fund for a taxable year may not exceed the sum of— (1) that portion of the taxable income of the owner or lessee for the taxable year (computed under chapter 1 of the Internal Revenue Code of 1986 (26 U.S.C. ch. 1) but

, Stephens, Towns, Union, and White. Court for the Gainesville Division shall be held at Gainesville. (2) The Atlanta Division comprises the counties of Cherokee, Clayton, Cobb, De Kalb, Douglas, Fulton, Gwinnett, Henry, Newton, and Rockdale. Court for the Atlanta Division shall be held at Atlanta. (3) The Rome Division comprises the counties of Bartow, Catoosa

(B) the peripheral field of vision for each eye is 20 degrees or less; (2) the loss or loss of use of one kidney as a result of service-connected disability and involvement of the other kidney as a result of non-service-connected disability not the result of the veteran's own willful misconduct; (3) deafness compensable to a degree of 10 percent or more in one ear as a result of service-connected disability and deafness in