[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR46.192]

[Page 845-846]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
 Subpart I--Floor Stocks Tax on Cigarettes Held for Sale on January 1, 
                       2000 and on January 1, 2002
 
Sec. 46.192  Terms used in this subpart.

    (a) Appropriate ATF officer. An officer or employee of the Bureau of 
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions 
relating to the administration or enforcement of this subpart by ATF 
Order 1130.28, Delegation of the Director's Authorities in parts 45 and 
46.
    (b) Controlled group. Pursuant to 26 U.S.C. 5061(e)(3), the term 
``controlled group'' means a controlled group of corporations, as 
defined in 26 U.S.C. 1563, and implementing regulations in 26 CFR 
1.1563-1 through 1.1563-4, except that the words ``at least 80 percent'' 
shall be replaced by the words ``more than 50 percent'' in each place 
they appear in subsection (a) of 26 U.S.C. 1563, as well as in the 
implementing regulations. Controlled groups of corporations include, but 
are not limited to:
    (1) Parent-subsidiary controlled groups as defined in 26 CFR 1.1563-
1 (a)(2).
    (2) Brother-sister controlled groups as defined in 26 CFR 1.1563-
1(a)(3).
    (3) Combined groups as defined in 26 CFR 1.1563-1(a)(4). Also, the 
rules for a controlled group of corporations apply in a similar fashion 
to groups which include partnerships and/or sole proprietorships. If one 
entity maintains more than 50% control over a group consisting of 
corporations and one, or more, partnerships and/or sole proprietorships, 
all are members of a controlled group.

[[Page 846]]

    (c) Foreign trade zone. A foreign trade zone established and 
operated pursuant to the Act of June 18, 1934, as amended, 19 U.S.C. 
81a.
    (d) Large cigarettes. Cigarettes weighing more than three pounds per 
thousand.
    (e) Person. When the term ``person'' is used in this subpart, it 
refers to an individual, partnership, association, company, corporation, 
a trust, or an estate. It also includes any State or political 
subdivision.
    (f) Small cigarettes. Cigarettes weighing not more than three pounds 
per thousand.
    (g) Tax increase dates. For the purposes of this floor stocks tax, 
the tax increase dates are January 1, 2000 and January 1, 2002.

[T.D. ATF-423, 64 FR 71958, Dec. 22, 1999, as amended by ATF-457, 66 FR 
32220, June 14, 2001; T.D. ATF-472, 67 FR 8881, Feb. 27, 2002]