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Sample records for 2011-04-01 false tax

  1. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  2. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes,...

  3. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax § 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year is required to be paid by each person: (1) Who is...

  4. 26 CFR 44.4401-2 - Person liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Person liable for tax. 44.4401-2 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-2 Person liable for tax... event or a contest is liable for the tax on any such wager accepted by him. Every person who operates...

  5. 26 CFR 41.4481-2 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Persons liable for tax. 41.4481-2 Section 41... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4481-2 Persons liable for tax. (a) In general. (1)(i) A person is liable for the tax...

  6. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Rate and incidence of tax. The tax imposed under section 4945(a)(2) is at the rate of 21/2 percent of... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures §...

  7. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu...

  8. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  9. 27 CFR 19.669 - Distilled spirits taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Distilled spirits taxes. 19.669 Section 19.669 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes § 19.669 Distilled spirits taxes. (a) Proprietors may withdraw distilled spirits free of tax...

  10. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General...

  11. 26 CFR 41.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax return preparer. 41.7701-1 Section 41.7701... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.7701-1 Tax return preparer. (a) In...

  12. 26 CFR 44.4901-1 - Payment of special tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Payment of special tax. 44.4901-1 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Miscellaneous and General Provisions Applicable to Taxes on Wagering General Provisions Relating to Occupational Taxes § 44.4901-1 Payment of...

  13. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Prepayment of tax. 25.175 Section 25.175 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a)...

  14. 26 CFR 40.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax return preparer. 40.7701-1 Section 40.7701... EXCISE TAXES EXCISE TAX PROCEDURAL REGULATIONS § 40.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter. (b) Effective/applicability...

  15. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed...

  16. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  17. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors...

  18. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  19. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  20. 26 CFR 1.701-1 - Partners, not partnership, subject to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Partners, not partnership, subject to tax. 1.701...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.701-1 Partners, not partnership, subject to tax. Partners are liable for income tax only in their separate...

  1. 26 CFR 52.4681-1 - Taxes imposed with respect to ozone-depleting chemicals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes imposed with respect to ozone-depleting... to ozone-depleting chemicals. (a) Taxes imposed. Sections 4681 and 4682 impose the following taxes with respect to ozone-depleting chemicals (ODCs): (1) Tax on ODCs. Section 4681(a)(1) imposes a tax...

  2. 26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general....

  3. 26 CFR 53.4951-1 - Black lung trusts-taxes on self-dealing.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on self-dealing. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4951-1 Black lung trusts—taxes on self-dealing. (a) In general. Section...

  4. 26 CFR 48.4121-1 - Imposition and rate of tax on coal.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition and rate of tax on coal. 48.4121-1...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Coal § 48.4121-1 Imposition and rate of tax on coal. (a) Imposition of tax—(1) In general. Section 4121(a) imposes a tax on coal mined at...

  5. 26 CFR 49.4251-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax. 49.4251-1 Section 49.4251-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4251-1 Imposition of tax. (a) In...

  6. 26 CFR 49.4254-1 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Computation of tax. 49.4254-1 Section 49.4254-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4254-1 Computation of tax. (a)...

  7. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a...

  8. 27 CFR 24.270 - Determination of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Determination of tax. 24.270 Section 24.270 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Determination of tax. The tax on wine is determined at the time of removal from a bonded wine premises...

  9. 27 CFR 19.249 - Average effective tax rate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Average effective tax rate. 19.249 Section 19.249 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Effective Tax Rates §...

  10. 27 CFR 25.163 - Method of tax payment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Method of tax payment. 25.163 Section 25.163 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163...

  11. 19 CFR 4.21 - Exemptions from tonnage taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 1 2011-04-01 2011-04-01 false Exemptions from tonnage taxes. 4.21 Section 4.21... TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.21 Exemptions from tonnage taxes. (a) Tonnage taxes and light money shall be suspended in whole or in part whenever the...

  12. 27 CFR 19.464 - Losses after tax determination.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Losses after tax determination. 19.464 Section 19.464 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... after tax determination. If a proprietor sustains a loss of spirits after tax determination but prior...

  13. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Confidential corporate tax shelters. 301.6111-2....6111-2 Confidential corporate tax shelters. (a) In general. (1) Under section 6111(d) and this section, a confidential corporate tax shelter is treated as a tax shelter subject to the requirements...

  14. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax on political expenditures. 53.4955-1 Section 53.4955-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes §...

  15. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Consolidated foreign tax credit. 1.1502-4... tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign... corporation chooses to use such credit in the computation of the tax liability of the group for...

  16. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Consolidated tax credits. 1.1502-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-3 Consolidated tax credits. (a) Determination of amount of consolidated credit—(1) In general. The credit allowed by section 38 for...

  17. 20 CFR 227.5 - Employer tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Employer tax credits. 227.5 Section 227.5... SUPPLEMENTAL ANNUITIES § 227.5 Employer tax credits. Employers are entitled to tax credits if they pay non.... The tax credits for each month equal the sum of the reductions for employer pensions in...

  18. 27 CFR 40.23 - Cigarette tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

  19. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by...

  20. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  1. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  2. 26 CFR 53.4961-1 - Abatement of second tier taxes for correction within correction period.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Abatement of second tier taxes for correction within correction period. 53.4961-1 Section 53.4961-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4961-1 Abatement of second tier taxes for correction...

  3. 26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Additional records under Railroad Retirement... Railroad Retirement Tax Act. (a) Records of employers. (1) Every employer liable for tax under the Railroad... settlement of taxes under the Railroad Retirement Tax Act made pursuant to the regulations in this part....

  4. 26 CFR 1.642(a)(2)-1 - Foreign taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Foreign taxes. 1.642(a)(2)-1 Section 1.642(a)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(2)-1 Foreign taxes....

  5. 26 CFR 53.4958-1 - Taxes on excess benefit transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on excess benefit transactions. 53.4958-1 Section 53.4958-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes §...

  6. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes...

  7. 26 CFR 1.802(b)-1 - Tax on life insurance companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies. (a) For taxable years beginning after December 31, 1953, but before January 1,...

  8. 17 CFR 229.1116 - (Item 1116) Tax matters.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false (Item 1116) Tax matters. 229.1116 Section 229.1116 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION STANDARD... 1116) Tax matters. Provide a brief, clear and understandable summary of: (a) The tax treatment of...

  9. 26 CFR 1.1346-1 - Recovery of unconstitutional taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Recovery of unconstitutional taxes. 1.1346-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Limitations § 1.1346-1 Recovery of unconstitutional... (b) of this section, to exclude the income (exclusive of interest) attributable to such recovery...

  10. 17 CFR 256.411.5 - Investment tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company...

  11. 27 CFR 26.94 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Computation of tax. 26.94 Section 26.94 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Liquors and Articles in Puerto Rico Wine § 26.94 Computation of tax. On receipt of permit to compute...

  12. 27 CFR 24.323 - Excise Tax Return form.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Excise Tax Return form. 24.323 Section 24.323 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Records and Reports § 24.323 Excise Tax Return form. A proprietor...

  13. 27 CFR 25.284 - Adjustment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Adjustment of tax. 25.284 Section 25.284 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.284...

  14. 27 CFR 19.248 - Standard effective tax rate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Standard effective tax rate. 19.248 Section 19.248 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Effective...

  15. 27 CFR 26.103 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Computation of tax. 26.103 Section 26.103 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Liquors and Articles in Puerto Rico Beer § 26.103 Computation of tax. On receipt of permit to compute...

  16. 27 CFR 22.31 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Persons liable for tax. 22.31 Section 22.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Administrative...

  17. 27 CFR 24.275 - Prepayment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Prepayment of tax. 24.275 Section 24.275 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... of tax. (a) General. The proprietor shall, before removal of wine for consumption or sale,...

  18. 27 CFR 26.92 - Subject to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Subject to tax. 26.92 Section 26.92 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Liquors and Articles in Puerto Rico Wine § 26.92 Subject to tax. (a) Wine of Puerto Rican...

  19. 27 CFR 19.226 - Gauges for tax determination.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Gauges for tax determination. 19.226 Section 19.226 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes...

  20. 27 CFR 26.306 - Drawback of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Drawback of tax. 26.306 Section 26.306 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Drawback on Eligible Articles From the Virgin Islands § 26.306 Drawback of tax. Any person who...

  1. 27 CFR 19.222 - Basic tax law provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Basic tax law provisions. 19.222 Section 19.222 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Basic Provisions of...

  2. 27 CFR 27.45 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Rate of tax. 27.45 Section 27.45 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported...

  3. 27 CFR 26.101 - Subject to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Subject to tax. 26.101 Section 26.101 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Liquors and Articles in Puerto Rico Beer § 26.101 Subject to tax. (a) Beer of Puerto Rican...

  4. 27 CFR 24.61 - Assessment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Assessment of tax. 24.61 Section 24.61 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Assessment of tax. When wine or spirits in bond are lost or destroyed (except wine or spirits on which...

  5. 27 CFR 26.77 - Subject to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Subject to tax. 26.77 Section 26.77 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Liquors and Articles in Puerto Rico Distilled Spirits § 26.77 Subject to tax. (a) Distilled spirits...

  6. 27 CFR 19.227 - Determination of the tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Determination of the tax. 19.227 Section 19.227 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Requirements for...

  7. 27 CFR 27.77 - Standard effective tax rate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Standard effective tax rate. 27.77 Section 27.77 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Requirements Wine and Flavors Content of Distilled Spirits § 27.77 Standard effective tax rate. (a) In lieu...

  8. 27 CFR 26.201 - Products exempt from tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Products exempt from tax. 26.201 Section 26.201 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Coming Into the United States From the Virgin Islands § 26.201 Products exempt from tax. (a)...

  9. 27 CFR 26.170 - Drawback of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Drawback of tax. 26.170 Section 26.170 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Drawback on Eligible Articles From Puerto Rico § 26.170 Drawback of tax. Any person who brings...

  10. 26 CFR 53.4965-3 - Prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Prohibited tax shelter transactions. 53.4965-3 Section 53.4965-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Prohibited tax shelter transactions. (a) In general. Under section 4965(e), the term prohibited tax...

  11. 27 CFR 19.256 - Tax on wine.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax on wine. 19.256... § 19.256 Tax on wine. (a) Imposition of tax. All wine (including imitation, substandard, or artificial wine, and compounds sold as wine) produced in or imported into or brought into the United States...

  12. 20 CFR 601.4 - Certification for tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Certification for tax credit. 601.4 Section 601.4 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE... and Additional Tax Credit and Grant Purposes § 601.4 Certification for tax credit. (a) Within 30...

  13. 26 CFR 1.907(c)-3 - FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false FOGEI and FORI taxes (for taxable years..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.907(c)-3 FOGEI and FORI taxes (for taxable years beginning after December...

  14. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... of student income and provide this to center operators and to the finance center....

  15. 27 CFR 26.30 - Excise taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Excise taxes. 26.30 Section 26.30 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Into the United States From Areas Other Than Puerto Rico and the Virgin Islands § 26.30 Excise...

  16. 26 CFR 44.4401-3 - When tax attaches.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false When tax attaches. 44.4401-3 Section 44.4401-3... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-3 When tax attaches. The tax... contribution from a bettor. In the case of a wager on credit, the tax attaches whether or not the amount of...

  17. 26 CFR 301.6521-1 - Mitigation of effect of limitation in case of related employee social security tax and self...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Mitigation of effect of limitation in case of related employee social security tax and self-employment tax. 301.6521-1 Section 301.6521-1 Internal... effect of limitation in case of related employee social security tax and self-employment tax. (a)...

  18. 26 CFR 301.6106-1 - Publicity of unemployment tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1,...

  19. 26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment...

  20. 26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as...

  1. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b)...

  2. 26 CFR 49.4253-5 - Exemption for items otherwise taxed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exemption for items otherwise taxed. 49.4253-5 Section 49.4253-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4253-5 Exemption for...

  3. 26 CFR 49.4251-2 - Rate and application of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Rate and application of tax. 49.4251-2 Section 49.4251-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4251-2 Rate and...

  4. 26 CFR 1.669(a)-4 - Tax attributable to short-cut throwback method.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax attributable to short-cut throwback method... Applicable to Taxable Years Beginning Before January 1, 1969 § 1.669(a)-4 Tax attributable to short-cut... the tax on the amounts deemed distributed under section 666 by the short-cut throwback method...

  5. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries §...

  6. 19 CFR 145.13 - Internal revenue tax on mail entries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 2 2011-04-01 2011-04-01 false Internal revenue tax on mail entries. 145.13...; DEPARTMENT OF THE TREASURY (CONTINUED) MAIL IMPORTATIONS Requirements and Procedures § 145.13 Internal revenue tax on mail entries. (a) Method of collection. Any internal revenue tax assessed on a mail...

  7. 26 CFR 31.6011(a)-2 - Returns under Railroad Retirement Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns under Railroad Retirement Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-2 Returns under Railroad Retirement Tax... after 1954 within which compensation taxable under the Railroad Retirement Tax Act is paid to...

  8. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the...

  9. 26 CFR 53.4958-2 - Definition of applicable tax-exempt organization.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Definition of applicable tax-exempt organization. 53.4958-2 Section 53.4958-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier...

  10. 27 CFR 53.131 - Tax-free sales; general rule.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax-free sales; general... AMMUNITION Exemptions, Registration, Etc. § 53.131 Tax-free sales; general rule. (a) In general. Section 4221... chapter 32 of the Code may be sold tax-free by the manufacturer, producer, or importer: (1) For use by...

  11. 26 CFR 48.4063-3 - Other tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Other tax-free sales. 48.4063-3 Section 48.4063... Taxable Fuel Automotive and Related Items § 48.4063-3 Other tax-free sales. For provisions relating to tax-free sales of articles referred to in section 4061, see: (a) Section 4221, relating to certain...

  12. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every...

  13. 27 CFR 22.113 - Receipt of tax-free alcohol.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Receipt of tax-free alcohol. 22.113 Section 22.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Withdrawal...

  14. 26 CFR 301.6501(f)-1 - Personal holding company tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Personal holding company tax. 301.6501(f)-1... Collection § 301.6501(f)-1 Personal holding company tax. If a corporation which is a personal holding company... capital stock of the corporation, the personal holding company tax for such year may be assessed, or...

  15. 26 CFR 301.7507-10 - Collection of tax after termination of immunity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Collection of tax after termination of immunity... the United States § 301.7507-10 Collection of tax after termination of immunity. If, in the case of a... collection of taxes (including interest and other additions) becoming due after immunity ceases. See...

  16. 27 CFR 31.234 - Liability for special (occupational) tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Liability for special (occupational) tax. 31.234 Section 31.234 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS ALCOHOL BEVERAGE DEALERS Miscellaneous §...

  17. 27 CFR 41.33 - Smokeless tobacco tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Smokeless tobacco tax rates. 41.33 Section 41.33 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE...

  18. 27 CFR 40.25 - Smokeless tobacco tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Smokeless tobacco tax rates. 40.25 Section 40.25 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE...

  19. 25 CFR 170.915 - May tribal employment taxes or fees be included in an IRR project budget?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false May tribal employment taxes or fees be included in an IRR... Preference § 170.915 May tribal employment taxes or fees be included in an IRR project budget? Yes. The cost of tribal employment taxes or fees may be included in the budget for an IRR program or...

  20. 25 CFR 170.916 - May tribes impose taxes or fees on those performing IRR Program services?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false May tribes impose taxes or fees on those performing IRR... Indian Preference § 170.916 May tribes impose taxes or fees on those performing IRR Program services? Yes. Tribes, as sovereign nations, may impose taxes and fees for IRR Program activities. When a...

  1. 26 CFR 1.6414-1 - Credit or refund of tax withheld on nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Credit or refund of tax withheld on nonresident aliens and foreign corporations. 1.6414-1 Section 1.6414-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6414-1 Credit or...

  2. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15...

  3. 26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Recovery of bad debts, prior taxes, or...(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover requirement. (1... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which...

  4. 26 CFR 1.831-4 - Election of multiple line companies to be taxed on total income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Election of multiple line companies to be taxed... Election of multiple line companies to be taxed on total income. (a) In general. Section 831(c) provides... election under section 831(c) and this section will be subject to the tax imposed by section 831...

  5. 26 CFR 48.4071-3 - Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax on tires and tubes delivered... EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Tires, Tubes, and Tread Rubber § 48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet. (a)...

  6. 26 CFR 44.4401-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax. 44.4401-1 Section 44.4401-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-1 Imposition of tax. (a) In general. Section 4401 imposes a tax on all wagers, as defined in section 4421. See section 4421 and §...

  7. 26 CFR 41.4481-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax. 41.4481-1 Section 41.4481-1... TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4481-1 Imposition of tax. (a) In general. Tax is imposed on the use during a taxable period of...

  8. 26 CFR 48.4221-8 - Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales of tires, tubes, and tread... RETAILERS EXCISE TAXES Exemptions, Registration, Etc. § 48.4221-8 Tax-free sales of tires, tubes, and tread... importer of tires of the type used on highway vehicles or inner tubes for tires sold for use by...

  9. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effect on earnings and profits of certain other... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-11 Effect on earnings and... the recognition of gain), then proper adjustment and allocation of the earnings and profits of...

  10. 26 CFR 43.4471-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax. 43.4471-1 Section 43.4471-1... TAXES EXCISE TAX ON TRANSPORTATION BY WATER § 43.4471-1 Imposition of tax. (a) In general. Section 4471 imposes a tax of $3 per passenger on a covered voyage as is defined in section 4472. (b) By whom paid....

  11. 27 CFR 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Jeopardy assessment of alcohol, tobacco, and firearms taxes. 70.75 Section 70.75 Alcohol, Tobacco Products and Firearms ALCOHOL... assessment of alcohol, tobacco, and firearms taxes. (a) If the appropriate TTB officer believes that...

  12. 27 CFR 25.152 - Reduced rate of tax for certain brewers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Reduced rate of tax for certain brewers. 25.152 Section 25.152 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND...) Attribution from estate or trusts; (D) Attribution from corporations; or (E) Ownership by spouses,...

  13. 26 CFR 36.3121(l)(10)-4 - Payment of amounts equivalent to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Payment of amounts equivalent to tax. 36.3121(l)(10)-4 Section 36.3121(l)(10)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... SUBSIDIARIES § 36.3121(l)(10)-4 Payment of amounts equivalent to tax. A domestic corporation which has...

  14. 25 CFR 215.21 - Payment of gross production tax on lead and zinc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Payment of gross production tax on lead and zinc. 215.21... ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and zinc. The superintendent of the Quapaw Indian Agency is hereby authorized and directed to pay at...

  15. 27 CFR 26.37 - Alcohol and Tobacco Tax and Trade Bureau Officers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Alcohol and Tobacco Tax and Trade Bureau Officers. 26.37 Section 26.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO...

  16. 27 CFR 41.30 - Pipe tobacco and roll-your-own tobacco tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Pipe tobacco and roll-your-own tobacco tax rates. 41.30 Section 41.30 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO...

  17. 26 CFR 301.9100-12T - Various elections under the Tax Reform Act of 1976.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Various elections under the Tax Reform Act of... Internal Revenue Laws § 301.9100-12T Various elections under the Tax Reform Act of 1976. (a) Elections... 1976, to which this section applies and under which an election or notification may be made pursuant...

  18. 26 CFR 301.6501(n)-1 - Special rules for chapter 42 and similar taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Special rules for chapter 42 and similar taxes. 301.6501(n)-1 Section 301.6501(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-1 Special rules for chapter 42 and similar taxes. (a) Return filed...

  19. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Waiver of exemption from taxes. 31.3121(k)-1 Section 31.3121(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(k)-1 Waiver of exemption from taxes. (a) Who may file a waiver certificate—(1) In general....

  20. 26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return...

  1. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue...

  2. 26 CFR 1.266-1 - Taxes and carrying charges chargeable to capital account and treated as capital items.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Taxes and carrying charges chargeable to capital account and treated as capital items. 1.266-1 Section 1.266-1 Internal Revenue INTERNAL REVENUE SERVICE... § 1.266-1 Taxes and carrying charges chargeable to capital account and treated as capital items....

  3. 26 CFR 1.884-3T - Coordination of branch profits tax with second-tier withholding (temporary). [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Coordination of branch profits tax with second-tier withholding (temporary). 1.884-3T Section 1.884-3T Internal Revenue INTERNAL REVENUE SERVICE... § 1.884-3T Coordination of branch profits tax with second-tier withholding (temporary)....

  4. 27 CFR 70.41 - Rewards for information relating to violations of tax laws administered by the Bureau.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Rewards for information relating to violations of tax laws administered by the Bureau. 70.41 Section 70.41 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY...

  5. 27 CFR 40.25a - Pipe tobacco and roll-your-own tobacco tax rates and classification.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Pipe tobacco and roll-your-own tobacco tax rates and classification. 40.25a Section 40.25a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE...

  6. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income, war profits, or excess profits tax paid or accrued (temporary). 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE... Without the United States § 1.901-2T Income, war profits, or excess profits tax paid or accrued...

  7. 27 CFR 53.63 - Other tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Other tax-free sales. 53... § 53.63 Other tax-free sales. For provisions relating to tax-free sales of firearms and ammunition see: (a) Section 4221 and 27 CFR 53.131, “Tax-free sales; general rule”. (b) Section 4223 and 27 CFR...

  8. 26 CFR 48.4161(b)-4 - Tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales. 48.4161(b)-4 Section 48.4161(b... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(b)-4 Tax-free sales. For provisions relating to tax-free sales of articles referred to in section 4161(b) see: (a) Section...

  9. 26 CFR 48.4161(a)-5 - Tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales. 48.4161(a)-5 Section 48.4161(a... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(a)-5 Tax-free sales. For provisions relating to the tax-free sales of articles referred to in section 4161(a) see: (a) Section...

  10. 26 CFR 301.6503(d)-1 - Suspension of running of period of limitation; extension of time for payment of estate tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Suspension of running of period of limitation... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6503(d)-1 Suspension of running of... payment of any estate tax, the running of the period of limitations for collection of such tax...

  11. 26 CFR 1.821-4 - Tax on mutual insurance companies other than life insurance companies and other than fire, flood...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on an insurance business within the United States, not taxable under section 802 or 831, and not... insurance company subject to the tax imposed by section 831) not carrying on an insurance business within... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on mutual insurance companies other...

  12. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a)...

  13. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed...

  14. 26 CFR 1.802-3 - Tax imposed on life insurance companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... a life insurance business within the United States if with respect to its United States business it... insurance companies. Foreign life insurance companies not carrying on an insurance business within the... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax imposed on life insurance companies....

  15. 26 CFR 31.6011(a)-3A - Returns of the railroad unemployment repayment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns of the railroad unemployment repayment... (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3A Returns of the railroad...) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed...

  16. 26 CFR 1.1381-2 - Tax on certain farmers' cooperatives.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Tax on certain farmers' cooperatives. 1.1381-2 Section 1.1381-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... farmers' cooperatives. (a) In general. (1) For taxable years beginning after December 31, 1962,...

  17. 18 CFR 2.67 - Calculation of taxes for property of pipeline companies constructed or acquired after January 1...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Calculation of taxes... Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY GENERAL... section to change from flow through accounting will be permitted by the Commission, with respect...

  18. 18 CFR 2.12 - Calculation of taxes for property of public utilities and licensees constructed or acquired after...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the Federal Power Act which have exercised the option provided by that section to change from flow... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Calculation of taxes... Section 2.12 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT...

  19. 26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... foreign insurance companies not carrying on an insurance business within the United States, and all mutual... Code. (d) Foreign insurance companies not carrying on an insurance business within the United States... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on insurance companies (other than life...

  20. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  1. 26 CFR 1.1031(b)-1 - Receipt of other property or money in tax-free exchange.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... exchange described in section 1035(a) of insurance policies or annuity contracts, (3) In an exchange... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Receipt of other property or money in tax-free exchange. 1.1031(b)-1 Section 1.1031(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

  2. 26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Public inspection and distribution of....6104(d)-1 Public inspection and distribution of applications for tax exemption and annual information... favorable determination letter or a list of questions from the Internal Revenue Service about...

  3. 19 CFR 11.2a - Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 1 2011-04-01 2011-04-01 false Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers and tubes. 11.2a Section 11.2a Customs Duties U.S... cigars, cigarettes and cigarette papers and tubes. Cigars, cigarettes, and cigarette papers and tubes...

  4. 26 CFR 1.821-3 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... insurance business within the United States, not taxable under section 802 or 831 and not specifically... mutual insurance companies not carrying on an insurance business within the United States are not taxable... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on mutual insurance companies other...

  5. 26 CFR 1.821-1 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... companies, including foreign insurance companies carrying on an insurance business within the United States... mutual insurance companies not carrying on an insurance business within the United States are not taxable... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on mutual insurance companies other...

  6. 26 CFR 48.4221-7 - Tax-free sales of tires and tubes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales of tires and tubes. 48.4221-7... Tax-free sales of tires and tubes. (a) In general. A manufacturer of tires or inner tubes that are... articles taxable under section 4071 may be sold tax free: (1) The tire or tube is sold for use by...

  7. 26 CFR 1.168(h)-1 - Like-kind exchanges involving tax-exempt use property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Like-kind exchanges involving tax-exempt use... and Corporations § 1.168(h)-1 Like-kind exchanges involving tax-exempt use property. (a) Scope. (1... exchange is of like-kind properties. Assume that a principal purpose of the transfer of DA to B or of FA...

  8. 26 CFR 301.6231(a)(7)-2 - Designation or selection of tax matters partner for a limited liability company (LLC).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Designation or selection of tax matters partner... ADMINISTRATION Assessment In General § 301.6231(a)(7)-2 Designation or selection of tax matters partner for a... § 301.6231(a)(7)-1 to an LLC, only a member-manager of an LLC is treated as a general partner, and...

  9. 20 CFR 356.3 - False claims.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false False claims. 356.3 Section 356.3 Employees' Benefits RAILROAD RETIREMENT BOARD ADMINISTRATIVE REMEDIES FOR FRAUDULENT CLAIMS OR STATEMENTS CIVIL MONETARY PENALTY INFLATION ADJUSTMENT § 356.3 False claims. In the case of penalties assessed under 31...

  10. 20 CFR 702.217 - Penalty for false statement, misrepresentation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Penalty for false statement, misrepresentation. 702.217 Section 702.217 Employees' Benefits OFFICE OF WORKERS' COMPENSATION PROGRAMS, DEPARTMENT OF LABOR LONGSHOREMEN'S AND HARBOR WORKERS' COMPENSATION ACT AND RELATED STATUTES ADMINISTRATION...

  11. 27 CFR 44.67 - Payment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Payment of tax. 44.67 Section 44.67 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX General § 44.67 Payment of tax. (a) General. The taxes...

  12. 27 CFR 41.31 - Cigar tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigar tax rates. 41.31 Section 41.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Taxes Tax Rates § 41.31 Cigar tax rates. (a) Cigars are taxed at the following rates...

  13. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  14. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  15. 25 CFR 700.541 - Fraud or false statement in a Government matter.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Fraud or false statement in a Government matter. 700.541 Section 700.541 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES Employee Responsibility and Conduct § 700.541 Fraud or false statement in a...

  16. 27 CFR 40.21 - Cigar tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigar tax rates. 40.21 Section 40.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Taxes § 40.21 Cigar tax rates. (a) Cigars are taxed at the following rates under 26...

  17. 27 CFR 40.167 - Prepayment tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Prepayment tax return. 40.167 Section 40.167 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes on Tobacco Products § 40.167 Prepayment tax return. (a) To prepay the tax on tobacco products...

  18. 27 CFR 45.36 - Payment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Payment of tax. 45.36 Section 45.36 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Removals § 45.36 Payment of tax. Any tax...

  19. 27 CFR 44.31 - Liability for special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Liability for special tax. 44.31 Section 44.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX Special (Occupational) Taxes § 44.31 Liability for...

  20. 27 CFR 41.40 - Persons liable for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Persons liable for tax. 41.40 Section 41.40 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Taxes Liability for and Payment of Taxes § 41.40 Persons liable for tax....

  1. 27 CFR 44.32 - Rate of special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Rate of special tax. 44.32 Section 44.32 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX Special (Occupational) Taxes § 44.32 Rate of special...

  2. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  3. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Tax return preparer. 26.7701-1 Section 26.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1 Tax return...

  4. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  5. 27 CFR 46.105 - Receipt for taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Receipt for taxes. 46.105 Section 46.105 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... CIGARETTE PAPERS AND TUBES Rules for Special (Occupational) Tax Payment of Special Tax § 46.105 Receipt...

  6. 27 CFR 44.186 - Tax classification for cigars.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax classification for cigars. 44.186 Section 44.186 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX Removal of Shipments of...

  7. 27 CFR 46.101 - Special tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Special tax returns. 46.101 Section 46.101 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... CIGARETTE PAPERS AND TUBES Rules for Special (Occupational) Tax Payment of Special Tax § 46.101 Special...

  8. 27 CFR 40.163 - Semimonthly tax return periods.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Semimonthly tax return periods. 40.163 Section 40.163 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Payment of Taxes on Tobacco Products § 40.163 Semimonthly tax return periods. Except as otherwise...

  9. 27 CFR 45.35 - Liability for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Liability for tax. 45.35 Section 45.35 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Removals § 45.35 Liability for tax. The...

  10. 26 CFR 1.56A-5 - Tax carryovers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Tax carryovers. 1.56A-5 Section 1.56A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-5 Tax carryovers. (a) In...

  11. 27 CFR 40.162 - Semimonthly tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Semimonthly tax return. 40.162 Section 40.162 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes on Tobacco Products § 40.162 Semimonthly tax return. Every manufacturer of tobacco products...

  12. 27 CFR 70.64 - Receipt for taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Receipt for taxes. 70.64 Section 70.64 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Excise and Special (Occupational) Tax Receipt of Payment § 70.64 Receipt for taxes. The appropriate...

  13. 27 CFR 70.103 - Failure to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to pay tax. 70.103 Section 70.103 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Excise and Special (Occupational) Tax Additions to the Tax, Additional Amounts, and Assessable...

  14. 27 CFR 44.253 - Tax classification for cigars.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax classification for cigars. 44.253 Section 44.253 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX Withdrawal of Cigars From...

  15. 27 CFR 70.97 - Failure to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to pay tax. 70.97 Section 70.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Excise and Special (Occupational) Tax Additions to the Tax, Additional Amounts, and Assessable...

  16. 27 CFR 40.31 - Liability for special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Liability for special tax. 40.31 Section 40.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Special (Occupational) Taxes § 40.31 Liability for special tax. (a)...

  17. 27 CFR 40.26 - Persons liable for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Persons liable for tax. 40.26 Section 40.26 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Taxes § 40.26 Persons liable for tax. The manufacturer of tobacco products...

  18. 27 CFR 45.46 - Tax-exempt label.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax-exempt label. 45.46 Section 45.46 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Packaging Requirements § 45.46 Tax-exempt...

  19. 27 CFR 40.32 - Rates of special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Rates of special tax. 40.32 Section 40.32 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Special (Occupational) Taxes § 40.32 Rates of special tax. (a) General. Title 26...

  20. 27 CFR 41.163 - Refund of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Refund of tax. 41.163 Section 41.163 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Claims General § 41.163 Refund of tax. The taxes paid on tobacco products and...

  1. 27 CFR 46.108 - Interest on unpaid tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Interest on unpaid tax. 46.108 Section 46.108 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... CIGARETTE PAPERS AND TUBES Rules for Special (Occupational) Tax Payment of Special Tax § 46.108 Interest...

  2. 27 CFR 40.23 - Cigarette tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...

  3. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Applicable rate of tax. 26.2641-1 Section 26.2641-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 §...

  4. 26 CFR 26.2662-1 - Generation-skipping transfer tax return requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Generation-skipping transfer tax return... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2662-1 Generation-skipping transfer tax return requirements. (a) In general. Chapter...

  5. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to...

  6. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable......

  7. 27 CFR 46.233 - Payment of floor stocks tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Payment of floor stocks tax... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.233 Payment of floor stocks tax....

  8. 27 CFR 40.372 - Rate of special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Rate of special tax. 40.372 Section 40.372 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Special (occupational) Taxes § 40.372 Rate...

  9. 27 CFR 40.353 - Persons liable for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Persons liable for tax. 40.353 Section 40.353 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.353 Persons liable for...

  10. 27 CFR 40.282 - Allowance of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Allowance of tax. 40.282 Section 40.282 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Claims by Manufacturers General § 40.282 Allowance of tax. Relief from the payment of...

  11. 27 CFR 40.284 - Remission of tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Remission of tax liability. 40.284 Section 40.284 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Claims by Manufacturers General § 40.284 Remission of tax liability....

  12. 27 CFR 46.167 - Liability to tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Liability to tax. 46.167 Section 46.167 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... CIGARETTE PAPERS AND TUBES Dealers in Tobacco Products § 46.167 Liability to tax. Any dealer who,...

  13. 27 CFR 46.234 - Tax payment deadline.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax payment deadline. 46.234 Section 46.234 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and...

  14. 27 CFR 46.251 - Payment of tax required.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Payment of tax required. 46.251 Section 46.251 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and...

  15. 27 CFR 53.115 - Computation of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Computation of tax. 53.115 Section 53.115 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION...

  16. 27 CFR 53.2 - Attachment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Attachment of tax. 53.2 Section 53.2 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION...

  17. 27 CFR 40.371 - Liability for special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Liability for special tax. 40.371 Section 40.371 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Special (occupational) Taxes §...

  18. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Organizations subject to tax. 1.511-2 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2 Organizations subject to tax. (a) Organizations other than trusts and title holding companies. (1)(i) The...

  19. 26 CFR 1.563-2 - Personal holding company tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Personal holding company tax. 1.563-2 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-2 Personal holding company tax. In the case of a personal holding company subject to the provisions of section 541, dividends paid...

  20. 26 CFR 26.2663-1 - Recapture tax under section 2032A.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Recapture tax under section 2032A. 26.2663-1 Section 26.2663-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 §...

  1. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or...

  2. 26 CFR 1.1247-4 - Election by foreign investment company with respect to foreign tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Election by foreign investment company with... Determining Capital Gains and Losses § 1.1247-4 Election by foreign investment company with respect to foreign... section 1247(a) is in effect for a taxable year of a foreign investment company, and if at the close...

  3. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Nationwide Proceeding... Continental U.S.-1972 Data (Docket No. R-478) C Appendix C to Part 2 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY GENERAL RULES GENERAL POLICY...

  4. 27 CFR 40.25 - Smokeless tobacco tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Smokeless tobacco tax rates. 40.25 Section 40.25 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND...

  5. 27 CFR 41.33 - Smokeless tobacco tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Smokeless tobacco tax rates. 41.33 Section 41.33 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND...

  6. 26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Certain elections under the Economic Recovery Tax Act of 1981. 22.0 Section 22.0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY...

  7. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true New markets tax credit. 1.45D-1 Section 1.45D-1... Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Table... of new markets tax credit (B) Recapture event (ii) CDE reporting requirements to Secretary...

  8. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  9. 26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Effect of death taxes and administration... § 20.2055-3 Effect of death taxes and administration expenses. (a) Death taxes—(1) If under the terms... uses, that is, the amount of the fund remaining after the payment of all death taxes. Thus, if...

  10. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every...

  11. 26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... spouse. Assets such as closely held business interests, real estate and tangible personalty are not... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Imposition of section 2056A estate tax. 20.2056A... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  12. 26 CFR 2.1-16 - Tax liability as to earnings deposited.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Tax liability as to earnings deposited. 2.1-16... TAX (CONTINUED) MARITIME CONSTRUCTION RESERVE FUND § 2.1-16 Tax liability as to earnings deposited. Deposit in the construction reserve fund of earnings from the operation of a vessel or vessels,...

  13. 26 CFR 1.707-7 - Disguised sales of partnership interests. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.707-7 Disguised sales of partnership interests. ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Disguised sales of partnership interests....

  14. 27 CFR 53.63 - Other tax-free sales.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Other tax-free sales. 53.63... § 53.63 Other tax-free sales. For provisions relating to tax-free sales of firearms and ammunition see: (a) Section 4221 and 27 CFR 53.131, “Tax-free sales; general rule”. (b) Section 4223 and 27 CFR...

  15. 27 CFR 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Jeopardy assessment of alcohol, tobacco, and firearms taxes. 70.75 Section 70.75 Alcohol, Tobacco Products and Firearms ALCOHOL... assessment of alcohol, tobacco, and firearms taxes. (a) If the appropriate TTB officer believes that...

  16. 25 CFR 215.21 - Payment of gross production tax on lead and zinc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Payment of gross production tax on lead and zinc. 215.21... ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and zinc. The superintendent of the Quapaw Indian Agency is hereby authorized and directed to pay at...

  17. 27 CFR 40.184 - Record of removals subject to tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Record of removals subject to tax. 40.184 Section 40.184 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS,...

  18. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain State death taxes. 20.2053....2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a decedent's....2011-2 for the effect which the allowance of this deduction has upon the credit for State death...

  19. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  20. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only...

  1. 27 CFR 41.30 - Pipe tobacco and roll-your-own tobacco tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Pipe tobacco and roll-your-own tobacco tax rates. 41.30 Section 41.30 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO...

  2. 27 CFR 479.81 - Scope of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Scope of tax. 479.81 Section 479.81 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND...

  3. 27 CFR 479.31 - Liability for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Liability for tax. 479.31 Section 479.31 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND...

  4. 27 CFR 479.32 - Special (occupational) tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Special (occupational) tax rates. 479.32 Section 479.32 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  5. 27 CFR 479.61 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Rate of tax. 479.61 Section 479.61 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  6. 27 CFR 479.34 - Special tax registration and return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  7. 27 CFR 479.82 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Rate of tax. 479.82 Section 479.82 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  8. 26 CFR 1.522-1 - Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Tax treatment of farmers' cooperative marketing... (CONTINUED) Farmers' Cooperatives § 1.522-1 Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521. (a) In general. (1) Section 522 is applicable to farmers', fruit...

  9. 27 CFR 70.41 - Rewards for information relating to violations of tax laws administered by the Bureau.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Rewards for information relating to violations of tax laws administered by the Bureau. 70.41 Section 70.41 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY...

  10. 27 CFR 40.25a - Pipe tobacco and roll-your-own tobacco tax rates and classification.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Pipe tobacco and roll-your-own tobacco tax rates and classification. 40.25a Section 40.25a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE...

  11. Discrimination between authentic and false tax stamps from liquor bottles using laser-induced breakdown spectroscopy and chemometrics

    NASA Astrophysics Data System (ADS)

    Gonzaga, Fabiano Barbieri; Rocha, Werickson Fortunato de Carvalho; Correa, Deleon Nascimento

    2015-07-01

    This work describes the preliminary application of a compact and low-cost laser-induced breakdown spectroscopy (LIBS) instrument for falsification detection of tax stamps used in alcoholic beverages. The new instrument was based on a diode-pumped passively Q-switched Nd:YLF microchip laser and a mini-spectrometer containing a Czerny-Turner polichromator coupled to a non-intensified, non-gated, and non-cooled 2048 pixel linear sensor array (200 to 850 nm spectral range). Twenty-three tax stamp samples were analyzed by firing laser pulses within two different regions of each sample: a hologram and a blank paper region. For each acquired spectrum, the emitted radiation was integrated for 3000 ms under the continuous application of laser pulses at 100 Hz (integration of 300 plasmas). Principal component analysis (PCA) or hierarchical cluster analysis (HCA) of all emission spectra from the hologram or blank paper region revealed two well-defined groups of authentic and false samples. Moreover, for the hologram data, three subgroups of false samples were found. Additionally, partial least squares discriminant analysis (PLS-DA) was successfully applied for the detection of the false tax stamps using all emission spectra from hologram or blank paper region. The discrimination between the samples was mostly ascribed to different levels of calcium concentration in the samples.

  12. 27 CFR 479.83 - Transfer tax in addition to import duty.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Transfer tax in addition to import duty. 479.83 Section 479.83 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  13. 27 CFR 479.48 - Failure to pay special (occupational) tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Failure to pay special (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  14. 27 CFR 70.146 - 45-day period for making disbursements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false 45-day period for making... Collection of Excise and Special (Occupational) Tax Lien for Taxes § 70.146 45-day period for making... tax lien filing, by reason of disbursements made before the 46th day after the date of tax lien...

  15. 26 CFR 1.737-3 - Basis adjustments; Recovery rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Basis adjustments; Recovery rules. 1.737-3...; Recovery rules. (a) Distributee partner's adjusted tax basis in the partnership interest. The distributee...) Recovery of increase to adjusted tax basis. Any increase to the adjusted tax basis of partnership...

  16. 27 CFR 41.34 - Cigarette papers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette papers. 41.34... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.34 Cigarette papers. Cigarette papers are taxed at the...

  17. 26 CFR 53.4943-9 - Business holdings; certain periods.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Business holdings; certain periods. 53.4943-9...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Excess Business Holdings § 53.4943-9 Business holdings; certain periods. (a) Taxable period—(1) In general. For purposes...

  18. 26 CFR 1.6013-6 - Election to treat nonresident alien individual as resident of the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Election to treat nonresident alien individual as resident of the United States. 1.6013-6 Section 1.6013-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6013-6 Election to...

  19. 26 CFR 1.6013-7 - Joint return for year in which nonresident alien becomes resident of the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Joint return for year in which nonresident alien becomes resident of the United States. 1.6013-7 Section 1.6013-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6013-7 Joint return...

  20. 26 CFR 1.6012-5 - Composite return in lieu of specified form.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Composite return in lieu of specified form. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6012-5 Composite... required to make a return, of a composite return in lieu of any form specified in this part for use by...

  1. 26 CFR 44.4412-1 - Registration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Registration. 44.4412-1 Section 44.4412-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax § 44.4412-1 Registration. (a)...

  2. 26 CFR 48.4222(a)-1 - Registration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Registration. 48.4222(a)-1 Section 48.4222(a)-1... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Exemptions, Registration, Etc. § 48.4222(a)-1 Registration. (a) General rule. Except as provided in § 48.4222(b)-1, tax-free sales under section 4221 may...

  3. 26 CFR 1.1402(a)-8 - Community income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Community income. 1.1402(a)-8 Section 1.1402(a)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-8 Community income. (a)...

  4. 27 CFR 22.154 - Disposition on permanent discontinuance of use.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of use. (a) Tax-free alcohol. Tax-free alcohol on hand at the time of discontinuance of use, may be... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Disposition on permanent discontinuance of use. 22.154 Section 22.154 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  5. 26 CFR 1.1402(a)-16 - Exercise of option.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Exercise of option. 1.1402(a)-16 Section 1.1402(a)-16 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-16 Exercise of option....

  6. 26 CFR 53.4958-7 - Correction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Correction. 53.4958-7 Section 53.4958-7... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4958-7 Correction... this section describes the acceptable forms of correction. Paragraph (c) of this section defines...

  7. 27 CFR 25.168 - Employer identification number.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Employer identification number. 25.168 Section 25.168 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax...

  8. 27 CFR 25.155 - Types of containers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Types of containers. 25.155 Section 25.155 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.155 Types of containers....

  9. 27 CFR 25.174 - Bond not sufficient.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Bond not sufficient. 25.174 Section 25.174 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.174 Bond not sufficient. When...

  10. 26 CFR 53.4958-8 - Special rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Special rules. 53.4958-8 Section 53.4958-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4958-8 Special...

  11. 26 CFR 53.4958-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Table of contents. 53.4958-0 Section 53.4958-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4958-0 Table...

  12. 26 CFR 52.4682-1 - Ozone-depleting chemicals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Ozone-depleting chemicals. 52.4682-1 Section 52... EXCISE TAXES (CONTINUED) ENVIRONMENTAL TAXES § 52.4682-1 Ozone-depleting chemicals. (a) Overview. This section provides rules relating to the tax imposed on ozone-depleting chemicals (ODCs) under section...

  13. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-7 Net operating loss deduction. The deduction provided by section 172, relating to net operating losses sustained...

  14. 26 CFR 31.3121(b)(9)-1 - Railroad industry; services performed by an employee or an employee representative as defined in...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Railroad industry; services performed by an... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance... industry; services performed by an employee or an employee representative as defined in section...

  15. 26 CFR 44.6419-1 - Credit or refund generally.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Credit or refund generally. 44.6419-1 Section... Application to the Taxes on Wagering § 44.6419-1 Credit or refund generally. (a) Overpayment of wagering tax... refund on Form 843 or take credit for such overpayment against the tax due on a subsequent monthly...

  16. 26 CFR 48.4041-13 - Other credits or refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Other credits or refunds. 48.4041-13 Section 48... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-13 Other credits or refunds. (a) In general. For provisions relating to credit or refund of tax paid on taxable liquid fuel...

  17. 27 CFR 41.35 - Cigarette tubes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tubes. 41.35... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.35 Cigarette tubes. Cigarette tubes are taxed at the following...

  18. 26 CFR 41.4482(a)-1 - Definition of highway motor vehicle.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Definition of highway motor vehicle. 41.4482(a... (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4482(a)-1 Definition of highway motor vehicle. (a) Highway...

  19. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  20. 26 CFR 1.403(b)-8 - Funding.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a)...

  1. 26 CFR 1.409A-5 - Funding. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Funding. 1.409A-5 Section 1.409A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409A-5 Funding....

  2. 26 CFR 1.679-5 - Pre-immigration trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Pre-immigration trusts. 1.679-5 Section 1.679-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Grantors and Others Treated As Substantial Owners § 1.679-5...

  3. 26 CFR 49.4252-6 - Wire mileage service.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Wire mileage service. 49.4252-6 Section 49.4252... EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4252-6 Wire mileage service. (a) In general. The meaning of the term “wire mileage service” differs depending upon the date on which...

  4. 26 CFR 49.4252-7 - Wire and equipment service.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Wire and equipment service. 49.4252-7 Section...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4252-7 Wire and equipment service. (a) In general. The term “wire and equipment service” includes stock quotation and...

  5. 20 CFR 606.33 - No payment of interest from unemployment fund. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false No payment of interest from unemployment fund... TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Interest on Advances § 606.33 No payment of interest from unemployment fund....

  6. 26 CFR 49.4251-3 - Applicability of sections 4251 to 4254, inclusive.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Applicability of sections 4251 to 4254, inclusive. 49.4251-3 Section 49.4251-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications §...

  7. 26 CFR 49.4253-2 - Exemption for news services.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exemption for news services. 49.4253-2 Section 49.4253-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4253-2 Exemption for...

  8. 26 CFR 49.4252-4 - Provisions common to telephone and telegraph services.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Provisions common to telephone and telegraph services. 49.4252-4 Section 49.4252-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications §...

  9. 26 CFR 49.4251-4 - Prepaid telephone cards.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Prepaid telephone cards. 49.4251-4 Section 49.4251-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4251-4 Prepaid telephone cards....

  10. 26 CFR 49.4253-9 - Exemption for certain interior communication systems.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exemption for certain interior communication systems. 49.4253-9 Section 49.4253-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications §...

  11. 26 CFR 49.4253-3 - Exemption for certain organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exemption for certain organizations. 49.4253-3 Section 49.4253-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4253-3 Exemption for...

  12. 26 CFR 49.4253-11 - Use and retention of exemption certificates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Use and retention of exemption certificates. 49.4253-11 Section 49.4253-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4253-11...

  13. 26 CFR 49.4252-5 - Teletypewriter exchange service.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Teletypewriter exchange service. 49.4252-5 Section 49.4252-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4252-5...

  14. 26 CFR 49.4253-4 - Exemption for servicemen in combat zone.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exemption for servicemen in combat zone. 49.4253-4 Section 49.4253-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications §...

  15. 26 CFR 49.4253-7 - Exemption for installation charges.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exemption for installation charges. 49.4253-7 Section 49.4253-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4253-7 Exemption...

  16. 26 CFR 49.4253-10 - Exemption for certain private communications services.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exemption for certain private communications services. 49.4253-10 Section 49.4253-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications §...

  17. 26 CFR 49.4253-12 - Cross reference.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Cross reference. 49.4253-12 Section 49.4253-12 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4253-12 Cross reference. For...

  18. 26 CFR 49.4253-1 - Exemption for certain coin-operated service.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exemption for certain coin-operated service. 49.4253-1 Section 49.4253-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications §...

  19. 26 CFR 49.4252-3 - Telegraph service.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Telegraph service. 49.4252-3 Section 49.4252-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4252-3 Telegraph service. (a) In...

  20. 26 CFR 1.704-1T - [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false 1.704-1T Section 1.704-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.704-1T...

  1. 26 CFR 1.707-2 - Disguised payments for services. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Disguised payments for services. 1.707-2 Section 1.707-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.707-2 Disguised payments for services....

  2. 26 CFR 1.72(p)-1 - Loans treated as distributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Loans treated as distributions. 1.72(p)-1 Section 1.72(p)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.72(p)-1...

  3. 26 CFR 1.1071-2 - Nature and effect of election.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Nature and effect of election. 1.1071-2 Section 1.1071-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Changes to Effectuate F.c.c. Policy § 1.1071-2 Nature...

  4. 26 CFR 36.3121(l)-0 - Introduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Introduction. 36.3121(l)-0 Section 36.3121(l)-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES §...

  5. 26 CFR 1.7701(l)-1 - Conduit financing arrangements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Conduit financing arrangements. 1.7701(l)-1 Section 1.7701(l)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.7701(l)-1...

  6. 26 CFR 1.381(c)(4)-1 - Method of accounting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Method of accounting. 1.381(c)(4)-1 Section 1... TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(4)-1 Method of accounting. (a... section 381(a) applies, an acquiring corporation shall use the same method of accounting used by...

  7. 27 CFR 28.301 - Loss of distilled spirits in transit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Loss of distilled spirits in transit. 28.301 Section 28.301 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND....301 Loss of distilled spirits in transit. The tax on distilled spirits withdrawn without payment...

  8. 27 CFR 22.152 - Reconsignment in transit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Reconsignment in transit. 22.152 Section 22.152 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Disposition of Tax-Free or Recovered Alcohol § 22.152 Reconsignment in transit. (a) Reconsignment....

  9. 27 CFR 22.122 - Losses in transit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Losses in transit. 22.122... OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Losses § 22.122 Losses in transit. (a) Reporting losses. Upon discovering any loss of tax-free alcohol while in transit, the...

  10. 26 CFR 1.263A-11 - Accumulated production expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Accumulated production expenditures. 1.263A-11... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263A-11 Accumulated production expenditures. (a) General rule. Accumulated production expenditures generally means the cumulative amount...

  11. 26 CFR 1.7704-3 - Qualifying income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Qualifying income. 1.7704-3 Section 1.7704-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.7704-3 Qualifying income. (a)...

  12. 26 CFR 1.832-1 - Gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Gross income. 1.832-1 Section 1.832-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.832-1 Gross income. (a) Gross income as defined...

  13. 26 CFR 1.61-1 - Gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Gross income. 1.61-1 Section 1.61-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-1...

  14. 27 CFR 22.33 - Time of destruction of marks and brands.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Time of destruction of marks and brands. 22.33 Section 22.33 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL...

  15. 27 CFR 22.176 - Disposition of excess spirits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Disposition of excess spirits. 22.176 Section 22.176 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Use of...

  16. 27 CFR 22.163 - Time for making entries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Time for making entries. 22.163 Section 22.163 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Records of Transactions §...

  17. 27 CFR 22.25 - Right of entry and examination.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Right of entry and examination. 22.25 Section 22.25 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL...

  18. 26 CFR 1.7872-1-1.7872-4 - [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false 1.7872-1-1.7872-4 Section 1.7872-1-1.7872-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations §§ 1.7872-1—1.7872-4...

  19. 26 CFR 1.1036-1 - Stock for stock of the same corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Stock for stock of the same corporation. 1.1036...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Common Nontaxable Exchanges § 1.1036-1 Stock for stock of..., of common stock for common stock, or of preferred stock for preferred stock, in the same...

  20. 26 CFR 1.1054-1 - Certain stock of Federal National Mortgage Association.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Certain stock of Federal National Mortgage... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules § 1.1054-1 Certain stock of Federal... stock which is issued pursuant to section 303(c) of the Federal National Mortgage Association...

  1. 26 CFR 1.423-2 - Employee stock purchase plan defined.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Employee stock purchase plan defined. 1.423-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Certain Stock Options § 1.423-2 Employee stock purchase plan defined. (a) In general—(1) The term “employee stock purchase plan” means a plan that meets...

  2. 26 CFR 1.422-1 - Incentive stock options; general rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Incentive stock options; general rules. 1.422-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Certain Stock Options § 1.422-1 Incentive stock options... share of stock to an individual pursuant to the individual's exercise of an incentive stock option...

  3. 26 CFR 1.1502-34 - Special aggregate stock ownership rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Special aggregate stock ownership rules. 1.1502...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-34 Special aggregate stock ownership rules. For purposes of §§ 1.1502-1 through 1.1502-80,...

  4. 26 CFR 1.262-1 - Personal, living, and family expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Personal, living, and family expenses. 1.262-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.262-1 Personal, living, and family... expressly provided in chapter 1 of the Code, for personal, living, and family expenses. (b) Examples...

  5. 26 CFR 1.149(g)-1 - Hedge bonds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Hedge bonds. 1.149(g)-1 Section 1.149(g)-1...) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds § 1.149(g)-1 Hedge bonds... of replacement proceeds (other than amounts in a bona fide debt service fund or a reasonably...

  6. 27 CFR 22.105 - Hospitals, blood banks, and sanitariums.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Hospitals, blood banks... Tax-Free Alcohol § 22.105 Hospitals, blood banks, and sanitariums. (a) Tax-free alcohol withdrawn for use by hospitals, blood banks, and sanitariums shall be used exclusively for medicinal,...

  7. 26 CFR 1.664-4A - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Valuation of charitable remainder interests for which the valuation date is before May 1, 2009. 1.664-4A Section 1.664-4A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Unitrust Actuarial Tables Applicable...

  8. 27 CFR 25.169 - Application for employer identification number.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Application for employer identification number. 25.169 Section 25.169 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of...

  9. 27 CFR 25.212 - Beer returned to brewery from which removed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Beer returned to brewery... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.212 Beer returned to brewery from which removed. If beer on which the tax has been determined or paid is returned...

  10. 26 CFR 44.4902-1 - Partnership liability.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Partnership liability. 44.4902-1 Section 44... to Taxes on Wagering General Provisions Relating to Occupational Taxes § 44.4902-1 Partnership..., provided the names and addresses of all members of the partnership are disclosed on Form 11-C....

  11. 26 CFR 1.482-7T - Methods to determine taxable income in connection with a cost sharing arrangement (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Methods to determine taxable income in connection with a cost sharing arrangement (temporary). 1.482-7T Section 1.482-7T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.482-7T Methods to...

  12. 27 CFR 28.124 - Consignment, shipment, and delivery.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Consignment, shipment, and delivery. 28.124 Section 28.124 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE..., and delivery. The consignment, shipment, and delivery of wines withdrawn without payment of tax...

  13. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident...

  14. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade...

  15. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income...

  16. 26 CFR 1.6049-7T - Market discount fraction reported with other financial information with respect to REMICs and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Market discount fraction reported with other financial information with respect to REMICs and collateralized debt obligations (temporary). 1.6049-7T... TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6049-7T Market discount...

  17. 26 CFR 1.883-0 - Outline of major topics.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Outline of major topics. 1.883-0 Section 1.883-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-0 Outline of major topics. This section lists...

  18. 26 CFR 1.401(m)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Safe harbor requirements. 1.401(m)-3 Section 1.401(m)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(m)-3...

  19. 26 CFR 1.702-2 - Net operating loss deduction of partner.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Net operating loss deduction of partner. 1.702-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.702-2 Net operating loss deduction of partner. For the purpose of determining a net operating loss deduction under section 172,...

  20. 26 CFR 1.706-1 - Taxable years of partner and partnership.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Taxable years of partner and partnership. 1.706...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.706-1 Taxable years of partner and partnership. (a) Year in which partnership income is includible. (1) In computing...

  1. 26 CFR 1.707-1 - Transactions between partner and partnership.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Transactions between partner and partnership. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.707-1 Transactions between partner and partnership. (a) Partner not acting in capacity as partner. A partner who engages in...

  2. 26 CFR 1.7702B-1 - Consumer protection provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Consumer protection provisions. 1.7702B-1 Section 1.7702B-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.7702B-1 Consumer...

  3. 26 CFR 1.892-5 - Controlled commercial entity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Controlled commercial entity. 1.892-5 Section 1.892-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.892-5 Controlled commercial entity....

  4. 26 CFR 1.892-4T - Commercial activities (temporary regulations).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Commercial activities (temporary regulations). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.892-4T Commercial... the conduct of a commercial activity or income received by a controlled commercial entity or...

  5. 26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Additional first year depreciation deduction. 1.168(k)-1 Section 1.168(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.168(k)-1 Additional first...

  6. 26 CFR 54.4980B-4 - Qualifying events.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Qualifying events. 54.4980B-4 Section 54.4980B... EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.4980B-4 Qualifying events. The determination of what constitutes a qualifying event is addressed in the following questions and answers: Q-1: What is a...

  7. 20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What will happen if you notify us that your... What will happen if you notify us that your modified adjusted gross income for the more recent tax year changes? (a) If you notify us that your modified adjusted gross income for the more recent tax year...

  8. 26 CFR 1.167(a)-11 - Depreciation based on class lives and asset depreciation ranges for property placed in service...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970. 1.167(a)-11 Section 1.167(a)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

  9. 27 CFR 19.58 - Taxpaid spirits or wines on bonded premises.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Taxpaid spirits or wines... Production, Location, and Use of Plants Conveyance of Spirits Or Wines on Plant Premises § 19.58 Taxpaid spirits or wines on bonded premises. The proprietor may move tax paid or tax determined spirits or...

  10. 26 CFR 1.1502-21T - Net operating losses (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Net operating losses (temporary). 1.1502-21T...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Consolidated Items § 1.1502-21T Net...)(3)(ii)(B). (C) Partial waiver of carryback period for an applicable consolidated net operating...

  11. 26 CFR 1.857-3 - Net income from foreclosure property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Net income from foreclosure property. 1.857-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-3 Net income from foreclosure property. (a) In general. For purposes of section 857(b)(40(B), net income from...

  12. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(d)-1 Net operating loss deduction. The net operating loss deduction allowed by section 172 is available to estates...

  13. 26 CFR 48.4061(a) - [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false 48.4061(a) Section 48.4061(a) Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive...

  14. 26 CFR 48.4061(b) - [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false 48.4061(b) Section 48.4061(b) Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive...

  15. 26 CFR 48.4062(a) - [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false 48.4062(a) Section 48.4062(a) Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive...

  16. 26 CFR 48.4062(b) - [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false 48.4062(b) Section 48.4062(b) Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive...

  17. 26 CFR 1.264-4 - Other life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... life insurance policies on several of its key employees. Such purchase by R Corporation will not, of... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Other life insurance, endowment, or annuity... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.264-4 Other...

  18. 26 CFR 1.894-1 - Income affected by treaty.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income affected by treaty. 1.894-1 Section 1.894-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.894-1 Income affected by treaty. (a) Income exempt under treaty. Income of any kind...

  19. 26 CFR 1.332-7 - Indebtedness of subsidiary to parent.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Indebtedness of subsidiary to parent. 1.332-7... TAX (CONTINUED) INCOME TAXES Corporate Liquidations § 1.332-7 Indebtedness of subsidiary to parent. If... some of the properties are transferred in satisfaction of the subsidiary's indebtedness to its...

  20. 26 CFR 48.4041-18 - Fuels containing alcohol.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Fuels containing alcohol. 48.4041-18 Section 48... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-18 Fuels containing alcohol..., of any liquid fuel described in section 4041(a) (1) or (2) which consists of at least 10% alcohol...

  1. 26 CFR 1.383-0 - Effective date.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effective date. 1.383-0 Section 1.383-0 Internal... sections 382 and 383 by the Tax Reform Act of 1986. See § 1.383-1(j) for effective date rules. (b) Sections... Tax Reform Act of 1986....

  2. 26 CFR 1.367(b)-9 - Special rule for F reorganizations and similar transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Special rule for F reorganizations and similar... following post-1986 undistributed earnings and post-1986 foreign income taxes: Separate Category E&P Foreign... corporation has the following post-1986 undistributed earnings and post-1986 foreign income taxes...

  3. 26 CFR 1.901-2A - Dual capacity taxpayers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Dual capacity taxpayers. 1.901-2A Section 1.901-2A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... chapter 1 of the Internal Revenue Code, except that any determination that an amount is not tax...

  4. 26 CFR 1.279-7 - Effect on other provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Effect on other provisions. 1.279-7 Section 1.279-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.279-7 Effect on other provisions. Under...

  5. 26 CFR 1.355-0T - Outline of sections (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Outline of sections (temporary). 1.355-0T Section 1.355-0T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Shareholders and Security Holders § 1.355-0T Outline...

  6. 26 CFR 1.356-3 - Rules for treatment of securities as “other property”.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Shareholders and Security Holders § 1.356-3 Rules for treatment of securities as “other property”. (a) As a general rule, for purposes of section 356... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Rules for treatment of securities as...

  7. 26 CFR 1.358-5 - Special rules for assumption of liabilities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Special rules for assumption of liabilities. 1.358-5 Section 1.358-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Shareholders and Security Holders § 1.358-5 Special...

  8. 26 CFR 1.356-5 - Transactions involving gift or compensation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Transactions involving gift or compensation. 1.356-5 Section 1.356-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Shareholders and Security Holders § 1.356-5...

  9. 26 CFR 1.358-3 - Treatment of assumption of liabilities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Treatment of assumption of liabilities. 1.358-3 Section 1.358-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Shareholders and Security Holders § 1.358-3 Treatment...

  10. 26 CFR 1.357-1 - Assumption of liability.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Assumption of liability. 1.357-1 Section 1.357-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Shareholders and Security Holders § 1.357-1 Assumption of liability. (a)...

  11. 26 CFR 1.6013-1 - Joint returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Joint returns. 1.6013-1 Section 1.6013-1...) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6013-1 Joint returns. (a) In general. (1) A husband and wife may elect to make a joint return under section 6013(a) even though one of the spouses...

  12. 26 CFR 1.871-2 - Determining residence of alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Determining residence of alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-2 Determining residence of alien individuals. (a) General. The term nonresident alien individual means...

  13. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of...

  14. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  15. 26 CFR 48.4041-21 - Compressed natural gas (CNG).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Compressed natural gas (CNG). 48.4041-21... natural gas (CNG). (a) Delivery of CNG into the fuel supply tank of a motor vehicle or motorboat—(1) Imposition of tax. Tax is imposed on the delivery of compressed natural gas (CNG) into the fuel supply...

  16. 26 CFR 1.822-5 - Mutual insurance company taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Mutual insurance company taxable income. 1.822-5... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis...

  17. 26 CFR 1.852-3 - Investment company taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Investment company taxable income. 1.852-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to...

  18. 26 CFR 1.802-4 - Life insurance company taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Life insurance company taxable income. 1.802-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-4 Life insurance company taxable income. (a) Life insurance company taxable income defined. Section 802(b) defines the term...

  19. 26 CFR 1.851-1 - Definition of regulated investment company.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Definition of regulated investment company. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-1 Definition of regulated investment company. (a) In general. The term...

  20. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of regulated investment companies. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1)...

  1. 26 CFR 1.163-8T - Allocation of interest expense among expenditures (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Allocation of interest expense among expenditures (temporary). 1.163-8T Section 1.163-8T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.163-8T Allocation...

  2. 26 CFR 1.312-2 - Distribution of inventory assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Distribution of inventory assets. 1.312-2... TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-2 Distribution of inventory assets... which distributes, with respect to its stock, inventory assets as defined in section 312(b)(2),...

  3. 26 CFR 1.471-9 - Inventories of acquiring corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Inventories of acquiring corporations. 1.471-9 Section 1.471-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.471-9 Inventories of acquiring...

  4. 26 CFR 1.472-7 - Inventories of acquiring corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Inventories of acquiring corporations. 1.472-7 Section 1.472-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.472-7 Inventories of acquiring...

  5. 20 CFR 606.2 - Total credits allowable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Total credits allowable. 606.2 Section 606.2 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE... credits allowable. The total credits allowed to an employer subject to the tax imposed by section 3301...

  6. 26 CFR 1.1464-1 - Refunds or credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Refunds or credits. 1.1464-1 Section 1.1464-1...) INCOME TAXES (CONTINUED) Application of Withholding Provisions § 1.1464-1 Refunds or credits. (a) In general. The refund or credit under chapter 65 of the Code of an overpayment of tax which has...

  7. 26 CFR 1.381(c)(2)-1 - Earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of other property or money, then the accumulated earnings and profits of the transferor corporation... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Earnings and profits. 1.381(c)(2)-1 Section 1... TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(2)-1 Earnings and profits. (a)...

  8. 26 CFR 44.4906-1 - Cross reference.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Cross reference. 44.4906-1 Section 44.4906-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE... Taxes on Wagering General Provisions Relating to Occupational Taxes § 44.4906-1 Cross reference....

  9. 26 CFR 1.684-4 - Outbound migrations of domestic trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Outbound migrations of domestic trusts. 1.684-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous § 1.684-4 Outbound migrations of domestic...(a)(31)(B). (c) Inadvertent migrations. In the event of an inadvertent migration, as defined in §...

  10. 26 CFR 31.3402(o)-3 - Extension of withholding to sick pay.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Extension of withholding to sick pay. 31.3402(o)-3 Section 31.3402(o)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... TAX AT SOURCE Collection of Income Tax at Source § 31.3402(o)-3 Extension of withholding to sick...

  11. 26 CFR 1.401(a)(4)-5 - Plan amendments and plan terminations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Plan amendments and plan terminations. 1.401(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-5 Plan amendments and plan terminations. (a) Introduction—(1) Overview. This...

  12. 26 CFR 48.6427-4 - Applicable laws.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Applicable laws. 48.6427-4 Section 48.6427-4... Application to Retailers and Manufacturers Taxes § 48.6427-4 Applicable laws. (a) Penalties, excessive claims, etc. All provisions of law, including penalties, applicable in respect of the tax imposed by...

  13. 26 CFR 48.6421-6 - Applicable laws.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Applicable laws. 48.6421-6 Section 48.6421-6... Application to Retailers and Manufacturers Taxes § 48.6421-6 Applicable laws. (a) Penalties, excessive claims, etc. All provisions of law, including penalties, applicable in respect of the tax imposed by...

  14. 26 CFR 48.6420-5 - Applicable laws.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Applicable laws. 48.6420-5 Section 48.6420-5... Application to Retailers and Manufacturers Taxes § 48.6420-5 Applicable laws. (a) Penalties, excessive claims, etc. All provisions of law, including penalties, applicable in respect of the tax imposed by...

  15. 26 CFR 1.1235-2 - Definition of terms.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Definition of terms. 1.1235-2 Section 1.1235-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1235-2 Definition of terms. For the purposes of section...

  16. 26 CFR 1.362-4 - Limitations on built-in loss duplication.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Limitations on built-in loss duplication. 1.362-4 Section 1.362-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.362-4 Limitations on built-in...

  17. 26 CFR 1.263(a)-4 - Amounts paid to acquire or create intangibles.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Amounts paid to acquire or create intangibles. 1.263(a)-4 Section 1.263(a)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263(a)-4 Amounts paid to acquire or create intangibles....

  18. 26 CFR 48.4073 - [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false 48.4073 Section 48.4073 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Tires,...

  19. 27 CFR 53.62 - Exemptions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Exemptions. 53.62 Section 53.62 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... section 5811 of the Code (relating to tax on the transfer of machine guns, short-barreled firearms,...

  20. 26 CFR 1.472-8 - Dollar-value method of pricing LIFO inventories.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Dollar-value method of pricing LIFO inventories. 1.472-8 Section 1.472-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.472-8 Dollar-value method of pricing LIFO inventories. (a) Election to...

  1. 26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Inclusion in gross income of war loss... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1332-1 Inclusion in gross income of war loss recoveries. (a) Amount of recovery. Except as provided in section 1333(1), the...

  2. 26 CFR 1.1331-1 - Recoveries in respect of war losses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Recoveries in respect of war losses. 1.1331-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1331-1 Recoveries in respect of war losses. (a)(1) The amount of any recovery in respect of war loss property must be included in...

  3. 26 CFR 1.163-10T - Qualified residence interest (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Qualified residence interest (temporary). 1.163-10T Section 1.163-10T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.163-10T Qualified residence interest...

  4. 26 CFR 1.414(v)-1 - Catch-up contributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Catch-up contributions. 1.414(v)-1 Section 1.414(v)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(v)-1...

  5. 26 CFR 1.642(c)-6A - Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Valuation of charitable remainder interests for which the valuation date is before May 1, 2009. 1.642(c)-6A Section 1.642(c)-6A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pooled Income Fund Actuarial...

  6. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes...

  7. 27 CFR 22.108 - Other laboratories.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Other laboratories. 22.108... Other laboratories. Laboratories, other than pathological laboratories specified in § 22.107, may... products resulting from the use of tax-free alcohol shall be confined strictly to the laboratory...

  8. 27 CFR 9.66 - Russian River Valley.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Russian River Valley. 9.66 Section 9.66 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Russian River Valley. (a) Name. The name of the viticultural area described in this section is...

  9. 26 CFR 1.269-1 - Meaning and use of terms.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Meaning and use of terms. 1.269-1 Section 1.269... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269-1 Meaning and use of terms. As used in.... The phrase evasion or avoidance is not limited to cases involving criminal penalties, or...

  10. 26 CFR 48.4216(b)-3 - Constructive sale price; special rule for arm's-length sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Constructive sale price; special rule for arm's... Provisions Applicable to Manufacturers Taxes § 48.4216(b)-3 Constructive sale price; special rule for arm's... such articles to one or more wholesale distributors in arm's-length transactions, and the...

  11. 27 CFR 70.443 - Firearms and ammunition.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Firearms and ammunition. 70.443 Section 70.443 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Relating to Alcohol, Tobacco, Firearms, and Explosives Provisions Relating to Firearms, Shells...

  12. 26 CFR 48.6715-1 - Penalty for misuse of dyed fuel.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Penalty for misuse of dyed fuel. 48.6715-1... of Special Application to Retailers and Manufacturers Taxes § 48.6715-1 Penalty for misuse of dyed... of any dye or marking done pursuant to § 48.4082-1 in any dyed fuel, then section 6715(a)(3)...

  13. 26 CFR 1.305-2 - Distributions in lieu of money.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Distributions in lieu of money. 1.305-2 Section... (CONTINUED) INCOME TAXES Effects on Recipients § 1.305-2 Distributions in lieu of money. (a) In general... whether a distribution shall be made either in money or any other property, or in stock or rights...

  14. 27 CFR 70.193 - Disposition of judgments and moneys recovered.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Disposition of judgments and moneys recovered. 70.193 Section 70.193 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO... judgments and moneys recovered. All judgments and moneys recovered or received for taxes, costs,...

  15. 27 CFR 40.351 - Cigarette papers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette papers. 40.351... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.351 Cigarette papers....

  16. 26 CFR 1.809-10 - Computation of equity base.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Computation of equity base. 1.809-10 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Gain and Loss from Operations § 1.809-10 Computation of equity base. (a) In general. For purposes of section 809, the equity base of a life insurance company includes...

  17. 26 CFR 1.415(c)-2 - Compensation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Compensation. 1.415(c)-2 Section 1.415(c)-2...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.415(c)-2 Compensation. (a) General definition. Except as otherwise provided in this section, compensation from the employer...

  18. 26 CFR 31.3231(e)-1 - Compensation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Compensation. 31.3231(e)-1 Section 31.3231(e)-1... Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) General Provisions § 31.3231(e)-1 Compensation. (a) Definition—(1) The term compensation has the same meaning as the term wages in section...

  19. 26 CFR 1.162-8 - Treatment of excessive compensation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Treatment of excessive compensation. 1.162-8...-8 Treatment of excessive compensation. The income tax liability of the recipient in respect of an amount ostensibly paid to him as compensation, but not allowed to be deducted as such by the payor,...

  20. 27 CFR 31.138 - Discontinuance of business.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Discontinuance of business. 31.138 Section 31.138 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... § 31.138 Discontinuance of business. A dealer going out of business must register that event within...

  1. 26 CFR 301.6503(a)-1 - Suspension of running of period of limitation; issuance of statutory notice of deficiency.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Suspension of running of period of limitation... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6503(a)-1 Suspension of running of... the Tax Court, the notice of deficiency so given does not suspend the running of the period...

  2. 27 CFR 70.225 - Suspension of running of period of limitation; assets of taxpayer in control or custody of court.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Suspension of running of period of limitation; assets of taxpayer in control or custody of court. 70.225 Section 70.225 Alcohol... (Occupational) Tax Limitations § 70.225 Suspension of running of period of limitation; assets of taxpayer...

  3. 26 CFR 48.4073-2 - Exemption of tires with internal wire fastening.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exemption of tires with internal wire fastening... internal wire fastening. The tax does not apply to sales of tires of any size or dimension manufactured from extruded tiring that is fastened or held together by means of internal wire or other...

  4. 26 CFR 49.4263-4 - Members of the armed forces.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Members of the armed forces. 49.4263-4 Section... the armed forces. The tax imposed by section 4261 does not apply to amounts paid for transportation or..., Air Force, Navy, Marine Corps, and Coast Guard, including authorized cadets and midshipmen,...

  5. 27 CFR 19.185 - Testing scale tanks for accuracy.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Testing scale tanks for... Requirements Tank Requirements § 19.185 Testing scale tanks for accuracy. (a) A proprietor who uses a scale tank for tax determination must ensure the accuracy of the scale through periodic testing. Testing...

  6. 20 CFR 606.41 - High unemployment deferral.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false High unemployment deferral. 606.41 Section... UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest Payment § 606.41 High unemployment deferral. (a) Applicability. Subsection (b)(3)(C) of...

  7. 26 CFR 1.85-1 - Unemployment compensation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Unemployment compensation. 1.85-1 Section 1.85-1...) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.85-1 Unemployment compensation... unemployment compensation (as defined in paragraph (b)(1) of this section) paid in taxable years...

  8. 20 CFR 606.42 - High unemployment delay.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false High unemployment delay. 606.42 Section 606... THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest Payment § 606.42 High unemployment delay. (a) Applicability. Paragraph (9) of section 1202 (b)...

  9. 27 CFR 71.97 - Powers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Powers. 71.97 Section 71.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE... Judges § 71.97 Powers. Administrative law judges shall have authority to (a) administer oaths...

  10. 26 CFR 1.1502-32 - Investment adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Investment adjustments. 1.1502-32 Section 1.1502-32 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Investment adjustments. (a) In general—(1) Purpose. This section provides rules for adjusting the basis...

  11. 26 CFR 1.851-7 - Certain unit investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Certain unit investment trusts. 1.851-7 Section... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-7 Certain unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a...

  12. 26 CFR 1.72-6 - Investment in the contract.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Investment in the contract. 1.72-6 Section 1.72... (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.72-6 Investment in the contract. (a) General rule. (1) For the purpose of computing the “investment in the contract”, it is...

  13. 26 CFR 301.6223(h)-1 - Responsibilities of pass-thru partner.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-thru partner that is a partnership within the meaning of section 6231(a)(1), the tax matters partner of such partnership shall forward copies of the notice or information to the partners of such partnership... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Responsibilities of pass-thru partner....

  14. 26 CFR 1.468A-6 - Disposition of an interest in a nuclear power plant.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Disposition of an interest in a nuclear power...-6 Disposition of an interest in a nuclear power plant. (a) In general. This section describes the Federal income tax consequences of a transfer of the assets of a nuclear decommissioning fund...

  15. 26 CFR 1.88-1 - Nuclear decommissioning costs.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Nuclear decommissioning costs. 1.88-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.88-1 Nuclear decommissioning costs. (a) In general. Section 88 provides that the amount of nuclear decommissioning...

  16. 26 CFR 1.468A-1 - Nuclear decommissioning costs; general rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Nuclear decommissioning costs; general rules. 1...-1 Nuclear decommissioning costs; general rules. (a) Introduction. Section 468A provides an elective method for taking into account nuclear decommissioning costs for Federal income tax purposes. In...

  17. 26 CFR 31.3306(p)-1 - Employees of related corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Employees of related corporations. 31.3306(p)-1 Section 31.3306(p)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(p)-1...

  18. 26 CFR 31.3402(p)-1 - Voluntary withholding agreements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Voluntary withholding agreements. 31.3402(p)-1 Section 31.3402(p)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Collection of Income Tax at Source § 31.3402(p)-1 Voluntary withholding agreements. (a) In...

  19. 26 CFR 1.6041-7 - Magnetic media requirement.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Magnetic media requirement. 1.6041-7 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6041-7 Magnetic media requirement. (a) General... tape or other media, see § 1.9101-1. See also paragraph (b)(2) of § 31.6011(a)-7 of this...

  20. 27 CFR 26.304 - Bulk conveyances to be sealed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Bulk conveyances to be sealed. 26.304 Section 26.304 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... removal of spirits through such openings without detection....

  1. 27 CFR 26.199a - Action by revenue agent.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Action by revenue agent. 26.199a Section 26.199a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... unauthorized removal of spirits without detection. (Approved by the Office of Management and Budget...

  2. 26 CFR 1.818-2 - Accounting provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Accounting provisions. 1.818-2 Section 1.818-2...) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.818-2 Accounting provisions. (a) Method of accounting. (1) Section 818(a)(1) provides the general rule that all computations entering into...

  3. 26 CFR 1.165-7 - Casualty losses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Casualty losses. 1.165-7 Section 1.165-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED... loss sustained results from a single casualty. Similarly, if a hurricane causes high waves, all...

  4. 27 CFR 19.384 - Adding denaturants to spirits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Adding denaturants to spirits. 19.384 Section 19.384 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... of Articles Rules for Denaturing Spirits and Testing Denaturants § 19.384 Adding denaturants...

  5. 27 CFR 25.184 - Losses in transit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Losses in transit. 25.184... Ownership § 25.184 Losses in transit. (a) Liability for losses. The brewer is liable under the bond of the brewery to which beer is transferred for the tax on beer lost in transit. If the brewer reconsigns...

  6. 27 CFR 46.204 - Articles in transit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Articles in transit. 46... Tubes Held for Sale on April 1, 2009 Inventories § 46.204 Articles in transit. The dealer must include articles subject to floor stocks tax that are in transit in the inventory if the dealer holds title...

  7. 27 CFR 20.232 - Reconsignment in transit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Reconsignment in transit. 20.232 Section 20.232 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... and Disposition of Specially Denatured Spirits § 20.232 Reconsignment in transit. (a)...

  8. 27 CFR 24.267 - Losses in transit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Losses in transit. 24.267 Section 24.267 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Losses of Wine § 24.267 Losses in transit. Where the loss in transit...

  9. 26 CFR 1.368-2 - Definition of terms.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... obligations of the transferee evidenced by short-term notes, the transaction is a sale and not an exchange in... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Definition of terms. 1.368-2 Section 1.368-2...) INCOME TAXES Special Rule; Definitions § 1.368-2 Definition of terms. (a) The application of the...

  10. 27 CFR 25.241 - Production.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Production. 25.241 Section... THE TREASURY LIQUORS BEER Cereal Beverage § 25.241 Production. Brewers may produce cereal beverage and remove it without payment of tax from the brewery. The method of production shall insure that the...

  11. 27 CFR 25.205 - Production.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Production. 25.205 Section... Production. (a) Any adult may produce beer, without payment of tax, for personal or family use and not for... that age before commencing the production of beer. This exemption does not authorize the production...

  12. 26 CFR 1.263A-12 - Production period.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Production period. 1.263A-12 Section 1.263A-12...) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263A-12 Production period. (a) In general...(f)(1)) that include the production period of a unit of designated property. In contrast,...

  13. 27 CFR 6.92 - Newspaper cuts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Newspaper cuts. 6.92 Section 6.92 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS âTIED-HOUSEâ Exceptions § 6.92 Newspaper cuts. Newspaper cuts, mats,...

  14. 27 CFR 25.207 - Removal from brewery for personal or family use.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Removal from brewery for personal or family use. 25.207 Section 25.207 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO... removed for each household, without payment of tax, per calendar year may not exceed 100 gallons if...

  15. 27 CFR 7.27 - Net contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Net contents. 7.27 Section 7.27 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF MALT BEVERAGES Labeling Requirements for Malt Beverages § 7.27 Net contents. (a) Net contents...

  16. 23 CFR 669.9 - Certification content.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 23 Highways 1 2011-04-01 2011-04-01 false Certification content. 669.9 Section 669.9 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION ENGINEERING AND TRAFFIC OPERATIONS ENFORCEMENT OF HEAVY VEHICLE USE TAX § 669.9 Certification content. The certification shall consist of the following elements: (a) A statement by the...

  17. 27 CFR 4.37 - Net contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Net contents. 4.37 Section 4.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF WINE Labeling Requirements for Wine § 4.37 Net contents. (a) Statement of net contents. The...

  18. 27 CFR 4.36 - Alcoholic content.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Alcoholic content. 4.36 Section 4.36 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF WINE Labeling Requirements for Wine § 4.36 Alcoholic content. (a) Alcoholic content shall...

  19. 27 CFR 7.71 - Alcoholic content.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Alcoholic content. 7.71 Section 7.71 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF MALT BEVERAGES Interim Regulations for Alcoholic Content Statements § 7.71 Alcoholic content....

  20. 27 CFR 5.38 - Net contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Net contents. 5.38 Section 5.38 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF DISTILLED SPIRITS Labeling Requirements for Distilled Spirits § 5.38 Net contents. (a)...

  1. 27 CFR 71.55 - Content.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Content. 71.55 Section 71.55 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES RULES OF PRACTICE IN PERMIT PROCEEDINGS Hearing Procedure Citations § 71.55 Content. (a) Citation...

  2. 26 CFR 1.162-2 - Traveling expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Traveling expenses. 1.162-2 Section 1.162-2...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.162-2 Traveling expenses. (a) Traveling expenses include travel fares, meals and lodging, and expenses incident to...

  3. 26 CFR 49.4262(b)-1 - Exclusion of certain travel.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Exclusion of certain travel. 49.4262(b)-1... Exclusion of certain travel. (a) In general. Under section 4262(b) taxable transportation does not include... computing tax on travel not excluded. (1) Where a payment is made for transportation which...

  4. 27 CFR 21.93 - Acetaldehyde.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Acetaldehyde. 21.93 Section 21.93 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Acetaldehyde. (a) Aldehyde content (as acetaldehyde). Not less than 95.0 percent by weight. (b)...

  5. 27 CFR 20.222 - Destruction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Destruction. 20.222 Section 20.222 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM Destruction §...

  6. 27 CFR 11.35 - Termination of business.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Termination of business. 11.35 Section 11.35 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... business. Products on hand at the time a trade buyer terminates operations may be returned for cash...

  7. 27 CFR 20.213 - Reuse of recovered spirits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Reuse of recovered spirits. 20.213 Section 20.213 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM Recovery of...

  8. 27 CFR 71.29 - Continuances and extensions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Continuances and extensions. 71.29 Section 71.29 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... PROCEEDINGS General Time § 71.29 Continuances and extensions. For good cause shown, the administrative...

  9. 27 CFR 19.333 - Physical inventories.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Physical inventories. 19.333 Section 19.333 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... part. TTB may require additional inventories at any time. (26 U.S.C. 5201)...

  10. 27 CFR 19.706 - Supervision of operations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... operations at an alcohol fuel plant at any time. Appropriate TTB officers may exercise certain rights and... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Supervision of operations. 19.706 Section 19.706 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  11. 27 CFR 31.201 - Refilling of liquor bottles.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Refilling of liquor bottles. 31.201 Section 31.201 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS ALCOHOL BEVERAGE DEALERS Reuse and Possession of Used...

  12. 27 CFR 20.27 - Right of entry and examination.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Right of entry and examination. 20.27 Section 20.27 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF DENATURED ALCOHOL AND...

  13. 27 CFR 6.65 - General.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false General. 6.65 Section 6.65 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE... by an industry member to a retailer for a period of time in excess of 30 days from the date...

  14. 27 CFR 13.22 - Withdrawal of applications.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Withdrawal of applications. 13.22 Section 13.22 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... label approval, or distinctive liquor bottle approval, may withdraw such application at any time...

  15. 27 CFR 20.246 - Disposition of specially denatured spirits on discontinuance of use.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Disposition of specially denatured spirits on discontinuance of use. 20.246 Section 20.246 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE...

  16. 27 CFR 71.28 - Computation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Computation. 71.28 Section 71.28 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES RULES OF PRACTICE IN PERMIT PROCEEDINGS General...

  17. 27 CFR 25.57 - Formula information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Formula information. 25.57 Section 25.57 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... approval date of the flavor; the name and location (city and State) of the flavor manufacturer; the...

  18. 27 CFR 20.33 - Time of destruction of marks and brands.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Time of destruction of marks and brands. 20.33 Section 20.33 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF DENATURED ALCOHOL AND...

  19. 27 CFR 13.92 - Extensions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Extensions. 13.92 Section 13.92 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... certificate holder may apply to the appropriate TTB officer deciding the appeal for an extension of any...

  20. 27 CFR 19.404 - Termination of application.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Termination of application. 19.404 Section 19.404 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Between Bonded Premises § 19.404 Termination of application. A proprietor may at any time terminate...

  1. 27 CFR 13.91 - Computation of time.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Computation of time. 13.91 Section 13.91 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING PROCEEDINGS Miscellaneous § 13.91 Computation of time. In...

  2. 27 CFR 20.266 - Time for making entries in records.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Time for making entries in records. 20.266 Section 20.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM Records...

  3. 27 CFR 6.66 - Calculation of period.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Calculation of period. 6.66 Section 6.66 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... of period. For the purpose of this part, the period of credit is calculated as the time...

  4. 27 CFR 1.1 - General.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false General. 1.1 Section 1.1 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE... OF DISTILLED SPIRITS AND WINE, BULK SALES AND BOTTLING OF DISTILLED SPIRITS Scope § 1.1 General....

  5. 27 CFR 19.238 - Payment by mail or courier.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Payment by mail or courier... Tax Returns § 19.238 Payment by mail or courier. (a) Payment by mail. The proprietor must file each... submits the return by U.S. mail, the official postmark of the U.S. Postal Service stamped on the cover...

  6. 27 CFR 20.149 - Records.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Records. 20.149 Section 20.149 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE... Alcohol § 20.149 Records. Records of transactions in completely denatured alcohol and articles made...

  7. 27 CFR 22.161 - Records.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Records. 22.161 Section 22... TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Records of Transactions § 22.161 Records. (a) General. All persons qualified under this part shall keep accurate records of all receipts,...

  8. 27 CFR 26.301 - Preparation of transfer record.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Preparation of transfer record. 26.301 Section 26.301 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Customs Custody to Internal Revenue Bond § 26.301 Preparation of transfer record. The person...

  9. 27 CFR 44.198 - Preparation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Preparation. 44.198 Section 44.198 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Preparation. For each shipment of tobacco products, and cigarette papers and tubes transferred or removed...

  10. 27 CFR 44.256 - Preparation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Preparation. 44.256 Section 44.256 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Removal of Shipment § 44.256 Preparation. For each shipment to be withdrawn under this subpart,...

  11. 27 CFR 1.51 - Annulment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Annulment. 1.51 Section 1.51 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., Suspension, Or Annulment of Basic Permits § 1.51 Annulment. Whenever the appropriate TTB officer has...

  12. 27 CFR 9.183 - Yamhill-Carlton.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Yamhill-Carlton. 9.183 Section 9.183 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... line's intersection with Baker Creek Road (very near Baker Creek Road's intersection with High...

  13. 26 CFR 1.304-5 - Control.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Control. 1.304-5 Section 1.304-5 Internal... TAXES Effects on Recipients § 1.304-5 Control. (a) Control requirement in general. Section 304(c)(1) provides that, for purposes of section 304, control means the ownership of stock possessing at least...

  14. 26 CFR 1.1563-2 - Excluded stock.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Excluded stock. 1.1563-2 Section 1.1563-2...) INCOME TAXES (CONTINUED) Certain Controlled Corporations § 1.1563-2 Excluded stock. (a) Certain stock excluded. For purposes of sections 1561 through 1563 and the regulations thereunder, the term “stock”...

  15. 26 CFR 1.306-3 - Section 306 stock defined.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Section 306 stock defined. 1.306-3 Section 1.306... (CONTINUED) INCOME TAXES Effects on Recipients § 1.306-3 Section 306 stock defined. (a) For the purpose of subchapter C, chapter 1 of the code, the term section 306 stock means stock which meets the requirements...

  16. 27 CFR 46.195 - Floor stocks requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Floor stocks requirements... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 General § 46.195 Floor stocks requirements. (a) Take inventory....

  17. 26 CFR 1.422-2 - Incentive stock options defined.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Incentive stock options defined. 1.422-2 Section... (CONTINUED) INCOME TAXES (CONTINUED) Certain Stock Options § 1.422-2 Incentive stock options defined. (a) Incentive stock option defined—(1) In general. The term incentive stock option means an option that...

  18. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Floor stocks credit or refund. 48.6412-1... of Special Application to Retailers and Manufacturers Taxes § 48.6412-1 Floor stocks credit or refund... by dealers as floor stocks on October 1, 1988. See § 48.6412-2 for definitions of the following...

  19. 27 CFR 6.98 - Advertising service.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Advertising service. 6.98 Section 6.98 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS âTIED-HOUSEâ Exceptions § 6.98 Advertising service. The listing of the...

  20. 26 CFR 48.6416(b)(1)-3 - Readjustment for local advertising charges.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Readjustment for local advertising charges. 48... Readjustment for local advertising charges. (a) In general. If a manufacturer has paid the tax imposed by... price to the purchaser or any subsequent vendee in reimbursement of expenses for local advertising...

  1. 26 CFR 1.846-1 - Application of discount factors.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.846-1 Application of discount factors. (a) In general—(1) Rules. A separate series of discount factors are computed for, and applied, to... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Application of discount factors. 1.846-1...

  2. 26 CFR 1.408A-0 - Roth IRAs; table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Roth IRAs; table of contents. 1.408A-0 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408A-0 Roth IRAs; table of contents. This table of contents lists the regulations relating to Roth IRAs under section...

  3. 27 CFR 70.102 - Coordination with title 11.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Coordination with title 11. 70.102 Section 70.102 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special (Occupational)...

  4. 26 CFR 31.3306(c)(5)-1 - Family employment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Family employment. 31.3306(c)(5)-1 Section 31... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(c)(5)-1 Family employment. (a) Certain services are excepted from employment because of the existence of a...

  5. 20 CFR 404.1027 - Railroad work.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Railroad work. 404.1027 Section 404.1027... Railroad work. We exclude from employment any work you do as an employee or employee representative as described in the Railroad Retirement Tax Act. However, railroad compensation can be counted for...

  6. 26 CFR 31.3306(b)(9)-1 - Moving expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Moving expenses. 31.3306(b)(9)-1 Section 31... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(b)(9)-1 Moving... behalf of an employee, either as an advance or a reimbursement, specifically for moving expenses...

  7. 27 CFR 24.256 - Bottle aging wine.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Bottle aging wine. 24.256 Section 24.256 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... of Wine § 24.256 Bottle aging wine. Wine bottled or packed and stored for the purpose of aging...

  8. 27 CFR 21.129 - Spearmint oil, terpeneless.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Spearmint oil, terpeneless. 21.129 Section 21.129 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU....129 Spearmint oil, terpeneless. (a) Carvone content. Not less than 85 percent by weight....

  9. 26 CFR 31.3406(b)(2)-3 - Window transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Window transactions. 31.3406(b)(2)-3 Section 31... SOURCE Collection of Income Tax at Source § 31.3406(b)(2)-3 Window transactions. (a) Requirement to backup withhold. Withholding under section 3406 applies to a window transaction (as defined in...

  10. 27 CFR 22.59 - Adoption of documents by a fiduciary.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Adoption of documents by a fiduciary. 22.59 Section 22.59 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... After Original Qualification § 22.59 Adoption of documents by a fiduciary. If the business covered by...

  11. 27 CFR 20.58 - Adoption of documents by a fiduciary.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Adoption of documents by a fiduciary. 20.58 Section 20.58 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Qualification of Dealers and Users Changes After Original Qualification § 20.58 Adoption of documents by...

  12. 27 CFR 8.4 - Jurisdictional limits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Jurisdictional limits. 8.4 Section 8.4 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF...) The direct effect of the requirement is to prevent, deter, hinder, or restrict other persons...

  13. 27 CFR 1.44 - Automatic termination of permits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Automatic termination of permits. 1.44 Section 1.44 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... basic permit shall continue in effect until such time as the application is finally acted...

  14. 27 CFR 13.73 - Effect of revocation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Effect of revocation. 13.73 Section 13.73 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LABELING PROCEEDINGS Miscellaneous § 13.73 Effect of revocation. On...

  15. 27 CFR 72.37 - Discontinuance of administrative proceedings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Discontinuance of administrative proceedings. 72.37 Section 72.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... to effect such sale or retention will be discontinued....

  16. 27 CFR 24.22 - Alternate method or procedure.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Alternate method or procedure. 24.22 Section 24.22 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... purpose of, and consistent with the effect intended by, the specifically prescribed method or...

  17. 27 CFR 26.302 - Gauge and certification.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Gauge and certification. 26.302 Section 26.302 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... in § 26.204 of this chapter, the insular consignor shall effect a gauge of each bulk container...

  18. 27 CFR 25.96 - Superseding bond.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Superseding bond. 25.96 Section 25.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... principal submits a new bond to supersede a bond or bonds in effect, the appropriate TTB officer,...

  19. 27 CFR 17.108 - Superseding bonds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Superseding bonds. 17.108 Section 17.108 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... not acceptable or for any reason becomes invalid or of no effect, the principal shall immediately...

  20. 27 CFR 19.393 - Restoration and redenaturation of recovered denatured spirits and recovered articles.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Restoration and redenaturation of recovered denatured spirits and recovered articles. 19.393 Section 19.393 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY...