service. Quality means the inherent properties of any product which determine its relative degree of excellence. Regulations means the provisions of this subpart. Sampling report means a statement issued by an inspector or grader identifying samples taken by him for inspection or

. Redesignated at 26 FR 12751, Dec. 30, 1961, as amended at 39 FR 44736, Dec. 27, 1974; 40 FR 3286, Jan. 21, 1975; 44 FR 75103, Dec. 19, 1979; 48 FR 50502, Nov. 2, 1983; 49 FR 3173, Jan. 26, 1984; 54 FR 18095, Apr. 27, 1989; 59 FR 50826, Oct. 6, 1994; 59 FR 63693, Dec. 9, 1994; 60 FR 13892, Mar. 15, 1995; 70 FR 51578, Aug. 31, 2005]

that handlers altered the reporting of such milk for the purpose of evading the provisions of this paragraph. [64 FR 47991, Sept. 1, 1999, as amended at 67 FR 48744, July 26, 2002; 69 FR 34555, June 22, 2004; 70 FR 56112, Sept. 26, 2005; 71 FR 63219, Oct. 30, 2006]

, chronic poisoning after repeated exposure, or acute adverse physiological symptoms after prolonged exposure. Oxygen-deficient atmosphere means an atmosphere which contains an oxygen partial pressure of less than 148 millimeters of mercury (19.5 percent by volume at sea level). Powered air-purifying respirator means a device equipped with a facepiece, hood

37275, Sept. 7, 1989; 58 FR 30671, May 26, 1993; 60 FR 38272, July 26, 1995; 62 FR 46037, Aug. 29, 1997; 63 FR 26311, May 12, 1998; 63 FR 53307, Oct. 5, 1998; 66 FR 39600, July 31, 2001; 70 FR 45055, Aug. 4, 2005; 75 FR 73626, Nov. 29, 2010; 82 FR 36635, Aug. 4, 2017; 83 FR 39290, Aug. 8, 2018]

§1.1-2(a). After such limitation is applied, then the tax so limited is multiplied by two as provided in section 2(a) (the third step above). (iii) The following computation illustrates the method of application of section 2(a) in the determination of the tax of a husband and wife filing a joint return for the calendar year 1965. If the combined gross income is $8,200, and the only

adjusted gross income is less than $10,000) may elect to pay the tax imposed by section 3 as amended in place of the tax imposed by section 1 as amended. See §1.4-2 for the manner of making such election. A taxpayer may make such election regardless of the sources from which his income is derived and regardless of whether his income is computed by the cash method or the accrual method. See section 62 and

taxable year (computed as of the close of the year without diminution by reason of any distributions made during the year and without regard to the amount of earnings and profits at the time of the distribution) are sufficient in amount to cover all the distributions made during that year, then each distribution is a taxable dividend. See §1.316-1. If the distributions made during the taxable year

applies to the interest of the employee participants under such group contract but not to the interest of the employer under such contract. (2) If a trust described in section 401(a) which is exempt from tax under section 501(a) distributes any annuity, endowment, retirement income, or life insurance contract, then the rules relating to the taxability of the distributee of any such contract are set forth in paragraph (a)(2) of

. See sections 401(a)(3)(B) and 401(a)(4) and §§1.401-3 and 1.401(a)(4)-0 through 1.401(a)(4)-13. However, a plan is not discriminatory within the meaning of section 501(c)(17)(A)(iii), relating to the requirement that the benefits paid under the plan be nondiscriminatory, merely because the benefits received under the plan bear a uniform relationship to the total compensation, or the basic or regular

for a continuous period of at least 60 calendar months, or (2) Effective assurance is given to the Commissioner in accordance with paragraphs (b) and (c) of this section that the assets of the organization which are dedicated to charitable purposes will, in fact, be used for charitable purposes The provisions of §1.507-2

person. However, any arrangement which artificially decreases a United States person's proportionate interest will not be recognized. See §§1.951-1 and 1.957-1. (d) Illustration. The application of this section may be illustrated by the following examples:

The following definitions apply for purposes of §§1.1092(c)-1 through 1.1092(c)-3: (a) Equity option with flexible terms means an equity option— (1) That is described in any of the following Securities Exchange Act Releases—

Revenue Bulletin (see §601.601(d)(2)(ii) of this chapter). (c) Rules for cash method debt instruments—(1) Time and manner of making cash method election. The borrower and lender make the election described in section 1274A(c)(2)(D) by jointly signing a statement that includes the names

as defined in §1.6049-5(c)(5)(i) (including assets held in such an account) is not a specified foreign financial asset for purposes of section 6038D and the regulations. (ii) Mark-to-market election under section 475. A financial account is not a specified foreign financial asset if the rules of section 475(a) apply to all

required to be filed under this section must be retained for five years from the date of filing. (ii) Verification of identity. A clerk required to make an information return under this section must, in accordance with §1.6050I-1(e)(3)(ii), verify the identity of each payor of bail listed in the return.

under paragraph (c)(3) of §1.501(c)(3)-1 of this chapter (Income Tax Regulations). See §§20.2055-4 and 20.2055-5 for rules relating to the disallowance of deductions to trusts and organizations which engage in certain prohibited transactions or whose governing instruments do not contain certain specified requirements. (b) Powers of

made in one calendar year in respect of any part of an overpayment which was collected from an individual in a prior calendar year unless the domestic corporation has secured the written statement of the individual showing that he has not claimed and will not claim refund or credit of the amount so collected, and retains such receipt as a part of its records. See §31.6413(c)-1 of this

paragraph (c)(3) of §41.4481-1. Example (2). Assume the same facts as in example (1), except that on one occasion during the taxable period, A was issued a special 2-day permit to use his truck-tractor in State Y to haul a load which would give A's unit a total gross

organization described in section 4945(f). However, for treatment of nonearmarked grants to public organizations, see §53.4945-2(a) (5) and for treatment of certain earmarked grants to organizations described in section 4945(f), see paragraph (b) (2) of this section. (2) Influencing the outcome of a specific public election. For

of correction period if waiver accepted. If the notice of deficiency referred to in paragraph (1) is not mailed because there is a waiver of the restrictions on assessment and collection of the deficiency or because the deficiency is paid, the correction period will end with the end of the collection prohibition period described in §53.4961-2(e)(5). (7

(3) On amounts outstanding after December 31, 1982, the adjusted rate established by the Commissioner under section 6621(b). This adjusted rate shall be published by the Commissioner in a Revenue Ruling. See §301.6622-1 for application of daily compounding in determining interest accruing after December 31, 1982. Because interest accruing after December 31, 1982, accrues at the

under this subchapter, the term "nonprofit organization" means an organization that is described in section 501(c)(3) of title 26 and is exempt from taxation under section 501(a) of such title. (B) ProhibitionA nonprofit organization that holds money in

affirmative action to employ and advance in employment qualified individuals with disabilities. The provisions of this section shall apply to any subcontract in excess of $10,000 entered into by a prime contractor in carrying out any contract for the procurement of personal property and nonpersonal services (including construction) for the United States. The President shall implement the provisions of this section by promulgating regulations within ninety days after September 26, 1973.

of this title), or" before "the State or entity". Pub. L. 105–277, §101(f) [title VIII, §405(d)(26)], substituted "to the State dislocated worker unit or office (referred to in section 1661(b)(2) of this title), or the State or entity designated by the State to carry out rapid response activities under

purchaser thereof (or his successor in interest) shall be included in gross income for the purposes of chapter 1 of title 26. (f) Sales proceeds; deposit and useAmounts received by the Secretary as proceeds from the sale of loans under this section shall be deposited in the loan fund established by section 291j–6 of this title, and shall be available to the

§73.37(e) of this chapter. (5) Implement these arrangements within a reasonable time after the arrival of the shipment at a United States port to remain in effect until the shipment exits that or another United States port. [52 FR 9652, Mar. 26, 1987, as amended at 60 FR 24552, May 9, 1995; 67 FR 3585, Jan. 25, 2002; 68 FR 14529, Mar. 26

116°17′37.461″; Thence westerly approximately 8.49 miles to a point at latitude 36°40′13.666″, longitude 116°26

On May 1, 2019, the U.S. Department of Energy (DOE) published a Notice of Proposed Rulemaking (NOPR) that proposed amendments to streamline its test procedure interim waiver decision-making process. The comment period for the NOPR ended on July 1, 2019. As a result of stakeholder requests, on June 26, 2019, DOE published a notice of webinar and an extension of the public comment period through July 15, 2019. During the webinar and shortly thereafter, stakeholders

which are capable of being altered to contain a live charge, and pyrotechnic devices such as firecrackers, cherry bombs, bottlerockets, and starclusters. (e) Firearms. (1) A shotgun having a barrel or barrels of less than 18 inches in length. (2) A weapon made from a shotgun, if such weapon as modified has an overall length of less than 26 inches or a barrel or