Documents

Imposition of Accuracy-Related Penalty

Federal Register · Uncategorized Document · Feb 2, 1994

adjustment, unless the treatment of that transaction affects the determination of U.S. source income or taxable income that is effectively connected with the conduct of a trade or business within the … Applying section 482, the IRS disallows a deduction for twenty five million dollars of the interest that CFCI paid to CFC2, which results in CFC1's U.S. shareholder having a subpart F inclusion in excess

Imposition of Accuracy-Related Penalty

Federal Register · Uncategorized Document · Jul 8, 1994

* * * * * Section 1.6662-6T Transactions between persons described in section 482 and net section 482 transfer price adjustments (temporary). … The additions and revisions read as follows: Section 1.6662-6T Transactions between persons described in section 482 and net section 482 transfer price adjustments (temporary).

Intercompany Transfer Pricing Regulations Under Section 482

Federal Register · Uncategorized Document · Jul 8, 1994

Section 1.482-2 also issued under 26 U.S.C. 482. Section 1.482-3 also issued under 26 U.S.C. 482. Section 1.482-4 also issued under 26 U.S.C. 482. … Section 482 and the regulations thereunder apply to all controlled taxpayers, whether the controlled taxpayer files a separate or consolidated U.S. income tax return.

Examination of Baggage

Federal Register · Uncategorized Document · Nov 10, 1994

FOR FURTHER INFORMATION CONTACT: Lars-Erik Hjelm, Office of the Chief Counsel, U.S. Customs Service, 202-927-6900. … The primary provisions are sections 482, 1461, 1462, 1496, 1581 and 1582 of Title 19, United States Code (19 U.S.C. 482, 1461, 1462, 1496, 1581, and 1582).

Public Meeting on Customs ``Mod Act''

Federal Register · Uncategorized Document · Feb 24, 1994

Phone: (202) 482-6990; FAX: (202) 482-6994. SUPPLEMENTARY INFORMATION: On December 8, 1993, the President signed the ``North American Free Trade Agreement Implementation Act.'' … Dale Snell at 202-482-6994. Individuals not having access to facsimile equipment may pre-register by calling Mr. Snell at 202-482-6990.

Public Meeting on Customs ``Mod Act''

Federal Register · Uncategorized Document · Jan 18, 1994

Phone: (202) 482-6990; FAX: (202) 482-6994. SUPPLEMENTARY INFORMATION: On December 8, 1993, the President signed the ``North American Free Trade Agreement Implementation Act.'' … Dale Snell by FAX at 202-482-6994 or by phone at 202-482-6990. Should demand for seats exceed capacity, Customs will schedule and hold a second meeting with an identical agenda.

Receipt of Domestic Interested Party Petition Concerning Country of Origin Marking for Cast Iron Soil Pipe

Federal Register · Uncategorized Document · Mar 8, 1994

Robert Dinerstein, Value and Marking Branch, Office of Regulations and Rulings, U.S. Customs Service (202) 482-7010. … Appointments to inspect the petition and comments can be made by contacting the Regulations Branch at 202-482-6970.

Computation of Combined Taxable Income Under the Profit Split Method When the Possession Product Is a Component Product or an End- Product Form

Federal Register · Uncategorized Document · Jan 12, 1994

The proposed change is intended to simplify the computation of combined taxable income under Q & A. 12 and to eliminate the need to apply section 482 in cases in which a possession product is a component … -- (A) First, to U.S. affiliates (other than tax-exempt affiliates) within the group (as determined under section 482) which derive income with respect to the product produced in whole or in part in

Recordation of Trade Name: ``PresenTense''

Federal Register · Uncategorized Document · May 2, 1994

DEPARTMENT OF THE TREASURY Customs Service [T.D. 94-43] Recordation of Trade Name: ``PresenTense'' AGENCY: U.S. Customs Service, Department of the Treasury. … Cooper, Intellectual Property Rights Branch, 1301 Constitution Avenue NW., (Franklin Court), Washington, DC 20229 (202 482-6960). Dated: April 22, 1994. John F.

Reporting Requirements for Vessels, Vehicles and Individuals; Correction

Federal Register · Uncategorized Document · Jan 13, 1994

DEPARTMENT OF THE TREASURY Customs Service 19 CFR Parts 4 and 123 [T.D. 93-96] RIN 1515-AB31 Reporting Requirements for Vessels, Vehicles and Individuals; Correction AGENCY: U.S. … Burton (202) 482-6940.

Tariff Classification of Camera Lenses Imported in Same Shipment With Camera Bodies

Federal Register · Uncategorized Document · Feb 15, 1994

ADDRESSES: Comments (preferably in triplicate) may be addressed to the Regulations Branch, U.S. … Spence, Office of Regulations and Rulings (202) 482-7030.

Country of Origin Marking for Packaged Frozen Produce; Suspension of Date for Compliance

Federal Register · Uncategorized Document · Mar 29, 1994

FOR FURTHER INFORMATION CONTACT: Robert Cascardo, Value and Marking Branch, Office of Regulations and Rulings, U.S. Customs Service, (202) 482-7010. … Drafting Information The principal drafter of this document was Robert Cascardo, Value and Marking Branch, U.S. Customs Service.

Application for Recordation of Trade Name: ``Presentense''

Federal Register · Uncategorized Document · Feb 3, 1994

ADDRESSES: Written comments should be addressed to U.S. Customs Service, Attention: Intellectual Property Rights Branch, 1301 Constitution Avenue NW. (Franklin Court), Washington, DC 20229. … (Franklin Court), Washington, DC 20229 (202-482-6960). Dated: January 26, 1994. John F. Atwood, Chief, Intellectual Property Rights Branch.

Recordation of Trade Name: ``Superior Seedless Grape Co.''

Federal Register · Uncategorized Document · Feb 3, 1994

AGENCY: U.S. Customs Service, Department of the Treasury. … Cooper, Intellectual Property Rights Branch, 1301 Constitution Avenue NW., (Franklin Court), Washington, DC 20229 (202 482-6960). Dated: January 26, 1994. John F.

Technical Corrections to the Customs Regulations Relating to Customs Modernization

Federal Register · Uncategorized Document · Mar 21, 1994

Vilders, Regulations Branch (202) 482-6930. … In title 46 of the U.S.

Express Consignments; Formal and Informal Entries of Merchandise; Administrative Exemptions

Federal Register · Uncategorized Document · Aug 23, 1994

Service 19 CFR Parts 10, 101, 111, 123, 128, 141, 143, 145, 148, 159 [T.D. 94-71] RIN 1515-AB53 Express Consignments; Formal and Informal Entries of Merchandise; Administrative Exemptions AGENCY: U.S … Rosoff, Office of Regulations and Rulings (202) 482-7040. SUPPLEMENTARY INFORMATION: On June 13, 1994, a document was published by U.S.

Recordation of Trade Name: ``California Silk Collection''

Federal Register · Uncategorized Document · Feb 3, 1994

DEPARTMENT OF THE TREASURY Customs Service [T.D. 94-11] Recordation of Trade Name: ``California Silk Collection'' AGENCY: U.S. Customs Service, Department of the Treasury. … (Franklin Court), Washington, DC 20229 (202 482-6960). Dated: January 26, 1994. John F. Atwood, Chief, Intellectual Property Rights Branch.

Application for Recordation of Trade Name: ``California Hipermart''

Federal Register · Uncategorized Document · Dec 20, 1994

ADDRESSES: Written comments should be addressed to U.S. Customs Service, Attention: Intellectual Property Rights Branch, 1301 Constitution Avenue, NW., (Franklin Court), Washington, D.C. 20229. … Cooper, Intellectual Property Rights Branch, 1301 Constitution Avenue, NW., (Franklin Court), Washington D.C. 20229 (202-482-6960). Dated: December 14, 1994. John F.

Decision Following a Petition by Domestic Interested Parties Concerning the Location and Method of Country of Origin Marking for Imported Cast Iron Soil Pipes; Correction

Federal Register · Uncategorized Document · Nov 29, 1994

175 [T.D. 94-88] Decision Following a Petition by Domestic Interested Parties Concerning the Location and Method of Country of Origin Marking for Imported Cast Iron Soil Pipes; Correction AGENCY: U.S … FOR FURTHER INFORMATION CONTACT: Robert Dinerstein, Office of Regulations and Rulings, (202) 482-7010.

Application for Recordation of Trade Name: ``Chengcorp''

Federal Register · Uncategorized Document · Dec 20, 1994

ADDRESSES: Written comments should be addressed to U.S. Customs Service, Attention: Intellectual Property Rights Branch, 1301 Constitution Avenue, NW., (Franklin Court), Washington, D.C. 20229. … Cooper, Intellectual Property Rights Branch, 1301 Constitution Avenue, NW., (Franklin Court), Washington D.C. 20229 (202-482-6960). Dated: December 14, 1994. John F.