26, 1996]

amended at 79 FR 57720, Sept. 26, 2014; 83 FR 40659, Aug. 16, 2018]

coverage provided that the issuing bank is a commercial bank insured by the Federal Deposit Insurance Corporation. Such standby letter of credit must be on the Irrevocable Letter of Credit form, or on such other form as may be specifically approved by the Director, KCCO, or the Director's designee. (b) [Reserved] [44 FR 67085, Nov. 23, 1979, as amended by Amdt. 3, 50 FR 16455, Apr. 26, 1985; 80 FR 138, Jan. 2, 2015]

that violates the prohibition of paragraph (a) of this section or the conditions in paragraph (b) of this section is subject to intermediate sanctions under subpart O of this part. [63 FR 35085, June 26, 1998, as amended at 65 FR 40325, June 29, 2000; 70 FR 52026, Sept. 1, 2005; 83 FR 16731, Apr. 16, 2018]

Regional PPO must pay non-contract providers the Original Medicare payment rate in those portions of its service area where it is providing access to services by non-network means under §422.111(b)(3)(ii) of this part. [63 FR 35085, June 26, 1998, as amended at 65 FR 40325, June 29, 2000; 70 FR 4724, Jan. 28, 2005; 70 FR 47490, Aug. 12, 2005; 76 FR 21564

at 56 FR 48879, Sept. 26, 1991; 57 FR 43925, Sept. 23, 1992; 81 FR 68871, Oct. 4, 2016; 82 FR 32260, July 13, 2017]

Code of 1939, the regulations relating to such provisions are applicable to certain fiscal years and short taxable years which are subject to the Internal Revenue Code of 1939. Those provisions of the regulations which are applicable to taxable years subject to the Internal Revenue Code of 1939 and the specific taxable years to which such provisions are so applicable are identified in each instance. The regulations in 26 CFR (1939) part 39 (Regulations 118) are continued in effect until superseded

any amount of prepaid qualified mortgage insurance premiums that are allocable to any periods to which section 163(h)(3)(E) is not applicable. (d) Effective/applicability date. This section is applicable on and after January 1, 2011. For regulations applicable before January 1, 2011, see §1.163-11T in effect prior to January 1, 2011 (§1.163-11T as contained in 26 CFR part 1 edition revised as of April 1, 2011).

cooperative's total income is derived from member income. [T.D. 6500, 25 FR 11737, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, as amended at 44 FR 59523, Oct. 16, 1979]

common trust fund may be maintained by one or by more than one member of an affiliated group. Any member of the group may, but need not, contribute to the fund. Further, for purposes of this paragraph, members of an affiliated group may be, but need not be, co-trustees of the common trust fund. [T.D. 6500, 25 FR 11737, Nov. 26, 1960, as amended by T.D. 7935, 49 FR 1694, Jan. 13, 1984]

allocable to those portions of cemetery property in which gravesites have been sold qualify as expenditures for care and maintenance of gravesites. [T.D. 7651, 44 FR 61596, Oct. 26, 1979]

requiring the disclosure of certain transactions, see §1.6011-4T. (d) Penalties. For criminal penalties for failure to file a return, supply information, or pay tax, and for filing a false or fraudulent return, statement, or other document, see sections 7203, 7206, and 7207. [T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 7012, 34 FR 7690, May 15, 1969; T.D. 9000, 67 FR 41328

contained in 26 CFR part 1, revised April 1, 2001. [T.D. 8965, 66 FR 50563, Oct. 4, 2001]

. 25-84, 60 FR 30750, June 9, 1995; Amdt. 25-108, 67 FR 70827, Nov. 26, 2002]

amended by Amdt. 29-26, 55 FR 8002, Mar. 6, 1990]

. 47-26, 68 FR 10317, Mar. 4, 2003; Amdt. 47-27, 70 FR 245, Jan. 3, 2005]

surface of the earth is considered to be a kite. [Doc. No. 1580, 28 FR 6721, June 29, 1963, as amended by Amdt. 101-1, 29 FR 46, Jan. 3, 1964; Amdt. 101-3, 35 FR 8213, May 26, 1970; Amdt. 101-8, 73 FR 73781, Dec. 4, 2008; 74 FR 38092, July 31, 2009; Docket FAA-2015-0150, Amdt. 101-9, 81 FR 42208, June 28, 2016]

Supporting papers (records) means any group of documentary papers, such as memoranda, correspondence, working sheets, etc., that assist in upholding the accuracy or clarity of related records. [ER-1214, 46 FR 25415, May 6, 1981, as amended at 60 FR 66725, Dec. 26, 1995]

section 795j of this title. Another prior section 795m, Pub. L. 93–112, title VI, §634, as added Pub. L. 99–506, title VII, §704(a)(1), Oct. 21, 1986, 100 Stat. 1835; amended Pub. L. 100–630, title II, §207(f), Nov. 7, 1988, 102 Stat. 3313; Pub. L. 102–119, §26(e), Oct. 7, 1991

section 11019 of Pub. L. 99–272, set out as a note under section 1341 of this title. Effective Date of 1980 Amendment Amendment by Pub. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see

make such readvances. All such readvances shall bear interest. Readvances to Colorado River Dam Fund; Interest Rate on Readvances Pub. L. 103–316, title II, Aug. 26, 1994, 108 Stat. 1713, which provided in part that amounts required for replacement work on the Boulder Canyon Project that would require readvances to the Colorado

any power of sale contained therein, or any assignee of any such purchaser. (3) Facility includes but is not limited to, a site which is the subject of an early site permit under subpart A of part 52 of this chapter, and a reactor manufactured under a manufacturing license under subpart F of part 52 of this chapter. [26 FR 9546, Oct. 10, 1961, as amended at 32 FR 2562, Feb. 7

brought may assess a civil penalty against such employee in any amount not to exceed the retail value of the gift improperly solicited or received plus $20,888. [45 FR 53972, Aug. 13, 1980, as amended at 62 FR 46184, Sept. 2, 1997; 74 FR 66034, Dec. 14, 2009; 79 FR 20, Jan. 2, 2014; 81 FR 41796, June 28, 2016; 81 FR 96353, Dec. 30, 2016; 83 FR 1293, Jan. 11, 2018; 83 FR 66084, Dec. 26, 2018;

remedies identified in this section, including suspension and termination, do not preclude a recipient from being subject to debarment and suspension under 2 CFR part 1125. [63 FR 12188, Mar. 12, 1998, as amended at 72 FR 34998, June 26, 2007]

“Nondiscrimination.” [68 FR 47160, Aug. 7, 2003, as amended at 70 FR 49478, Aug. 23, 2005; 72 FR 34999, June 26, 2007]

to the parents. (d) The Military Departments and DoDEA shall cooperate in the delivery of related services prescribed by section 1401(26) of the IDEA and this part as may be required to assist eligible children with disabilities to benefit from special education. (e) Children with disabilities who are eligible to enroll in a DoDEA school in accordance with

current pay account. (b) This regulation does not apply to debts or claims arising under: (1) The Internal Revenue Code of 1954, as amended, 26 U.S.C. 1 et seq.; (2) The Social Security Act, 42 U.S.C. 301 et seq.:

NISPOM—National Industrial Security Program Operating Manual NRC—Nuclear Regulatory Commission NSA—National Security Agency ODNI—Office of the Director of National Intelligence PA—Proxy agreement RD—Restricted data

Sections 323 to 328 of this title shall not in any manner amend or repeal the provisions of the Federal Water Power Act of June 10, 1920 (41 Stat. 1063), as amended by the Act of August 26, 1935 (49 Stat. 838) [16 U.S.C. 791a et seq.], nor shall any existing