You must use one of the compliance alternatives in paragraphs (a) through (c) of this section to meet either of the emission limits in §63.5984. (a) Purchase alternative. Use only cements and solvents that, as purchased, contain no more HAP than allowed by the emission limits in Table 1 to this

(a) General. Section 269 is designed to prevent in the instances specified therein the use of the sections of the Internal Revenue Code providing deductions, credits, or allowances in evading or avoiding Federal income tax. See §1.269-3. (b) Disallowance of deduction

applies, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain recognized to the transferor on such transfer. (See also §1.362-2.) See §1.460-4(k)(3)(iv)(B)(2) for rules relating to adjustments to the basis of

the sale occurred. (d) Production and sale. For provisions respecting the source of income derived from the sale of personal property produced by the taxpayer, see section 863(b)(2) and paragraphs (b) of §§1.863-1 and 1.863-2. (e) Section 306 stock. For

(a) General ruleFor purposes of this subchapter, an existing partnership shall be considered as continuing if it is not terminated. (b) Termination (1) General ruleFor purposes of subsection (a), a partnership shall be considered as terminated only if no part of any business, financial operation, or venture of the partnership

will effectuate the purposes of this chapter. (29) Hybrid instrumentThe term "hybrid instrument" means a security having one or more payments indexed to the value, level, or rate of, or providing for the delivery of, one or more commodities. (30) Interstate commerceThe term "interstate commerce" means commerce— (A) between any State, territory, or possession

determined under 34 CFR 668.15, over the servicer. (e) Independent audits. (1) A third-party servicer shall arrange for an independent audit of its administration of the FFELP loan portfolio unless— (i) The servicer contracts with only one lender or guaranty agency

§ 35.104 Definitions. For purposes of this part, the term— 1991 Standards means the requirements set forth in the ADA Standards for Accessible Design, originally published on July 26, 1991, and republished as Appendix D to 28 CFR part 36.

deemed not to be wages, see §31.3402(e)-1. (4) For provisions relating to payments with respect to which a voluntary withholding agreement is in effect, which are not defined as wages in section 3401(a) but which are nevertheless deemed to be wages, see

deferred under section 455 or Rev. Proc. 2004-34 (2004-1 CB 991 (June 1, 2004)) (or any successor revenue procedure) (see §601.601(d)(2)(ii)(b)). (b) Effective/applicability dates. This section applies to loss corporations that have undergone an ownership change on or after June 11, 2010. For loss corporations that have undergone an

(a) Grounds for disapproval. The appropriate TTB officer may disapprove any bond or consent of surety required by this part if the principal or any person having ownership, control or responsibility for actively managing the business of the surety has been previously convicted, in a court of competent jurisdiction of: (1) Any fraudulent noncompliance with any provision of any law of the United

for the United States), and §19.282 (general requirements for gauging and measuring equipment). (26 U.S.C. 5201, 5202, 5203, 5204, 5207, 5213, 5555)

Where there is to be a change in the name of the proprietor or operating trade name, the proprietor shall file an amended application and, if a basic permit has been issued under the Federal Alcohol Administration Act (49 Stat. 978; 27 U.S.C. 203), an application for amendment of the basic permit. Where there is a change in or addition of a trade name, the proprietor

beverage on hand; (3) Losses, gains, and shortages; and (4) Signature, under penalties of perjury of the brewer or person taking this inventory. (c) The brewer shall retain inventory records and make them available for inspection by an appropriate TTB officer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended (

zone, or deposited in a manufacturing bonded warehouse, as the case may be, or of evidence satisfactory to him that the distilled spirits or wines have been otherwise lawfully disposed of or accounted for: Provided, That all liability under the bond to be canceled has been terminated. (72 Stat. 1352; 26 U.S.C. 5175

Where the issuance, sale, or transfer of the stock of a corporation, operating as an export warehouse proprietor, results in a change in the identity of the principal stockholders exercising actual or legal control of the operations of the corporation, the corporate proprietor shall, within 30 days after the change occurs, make application for a new permit; otherwise, the present permit shall be automatically terminated at the expiration of such 30-day period, and

his warehouse for 3 years following the close of the calendar year covered in such reports, and made available for inspection by any appropriate TTB officer upon his request. (72 Stat. 1422; 26 U.S.C. 5722) [T.D. 6871, 31 FR 51, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF-232, 51 FR

the date of enactment of this Act [Sept. 26, 1961], by reason of any conviction of an offense, any commission of a violation, any refusal to answer, or any absence under indictment, or under charges, for any offense, shall be restored the right to receive such annuity or retired pay for any and all periods for which he would have had the right to receive such annuity or retired pay if the Act of September 1, 1954 [this subchapter], had not been enacted, unless, under the amendment made by the

Stone Bay Sector; and on the east by longitude 77°26′. (5) Grey Point Sector. Bounded on the south by the north boundary of the Stone Bay Sector; on the west by the east boundary of the Stone Creek Sector; and on the northeast by a line running from Town Point 113° to the south side of the mouth of French Creek. (6) Farnell Bay Sector. Bounded on the south

Characteristic in §261.24 of this chapter, with EPA Hazardous Waste Numbers D004 through D017; and (2) (i) (A) The monofill has at least one liner for which there is no evidence that such liner is leaking; (B) The monofill is located more than one-quarter mile from

Pub. L. 107–56, title X, §1001, Oct. 26, 2001, 115 Stat. 391, provided that: "The Inspector General of the Department of Justice shall designate one official who shall— "(1) review information and receive complaints alleging abuses of civil rights and civil liberties by employees and officials of the Department of Justice; "(2) make public through the Internet, radio, television, and newspaper advertisements

secondary standards are attained when the expected number of exceedances per year at each monitoring site is less than or equal to one. In the simplest case, the number of expected exceedances at a site is determined by recording the number of exceedances in each calendar year and then averaging them over the past 3 calendar years. Situations in which 3 years of data are not available and possible adjustments for unusual events or trends are discussed in sections 2.3 and 2.4 of this appendix. Further

the year involved, shall be entitled to designate one staff person to be paid for one round trip between that person's place of residence, provided such place of residence is in the district which the Member-elect or incumbent Member represents, and Washington, District of Columbia, for the purpose of accompanying that Member-elect or incumbent Member to such caucus or conference. (b) Per diem expenses of staff personEach Member-elect (other than

, under definitions set forth in this section; or (3) Consumer loans or credit extended to one or more individuals for household, family or other personal expenditures. Credit union means a credit union as defined in section 101 of the Federal Credit Union Act (12 U.S.C. 1752).