activity to the debtor (other than by sale or exchange)— (i) The estate must allocate to the transferred interest, in accordance with §1.469-1(f)(4), part or all of the estate's unused passive activity loss and unused passive activity credit (determined as of the first day of the estate's taxable year in which the transfer occurs); and

or less than zero, then the asset's value is treated as zero for purposes of determining the aggregate value of specified foreign financial assets in which a specified person has an interest, and the maximum value of the specified foreign financial asset is zero for purposes of reporting under §1.6038D-4(a)(5). (c) Foreign currency

(a) Definition. For the purposes of this section and §31.3507-1, an earned income credit advance payment certificate is a statement furnished by an employee to the employer which— (1) Certifies that the employee reasonably expects to be eligible to receive the earned income credit provided by

prescribed by section 6511(b) of the Code and §301.6511(b)-1 of this chapter. [T.D. 7536, 43 FR 13516, Mar. 31, 1978. Redesignated by T.D. 8066, 51 FR 14, Jan. 2, 1986]

connection with, or with the sale of, another article taxable under chapter 32, prior to January 1, 1984, see section 6416(c) and §48.6416(c)-1. (8) If a second article referred to in paragraph (d)(1) of this section is sold for a use described in that paragraph and is not so used, this paragraph (d) is in all respects inapplicable.

valid only if made in accordance with this section. Once made, an election may only be revoked with the consent of the Internal Revenue Service (IRS). An election is not valid if it frustrates the purposes of section 1101 of the BBA. A partnership may not request an extension of time under §301.9100-3 for an election described in this section. (b)

(19) Boeing 720, TCDS No. 4A28. [Doc. No. FAA-2005-21693, 72 FR 70505, Dec. 12, 2007, as amended by Amdt. 26-4, 75 FR 11734, Mar. 12, 2010; Doc. No. FAA-2018-0119, Amdt. 26-7, 83 FR 9170, Mar. 5, 2018]

Act, 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) ProhibitionThe Attorney General shall not award a grant under any grant

Fair Labor Standards Act of 1938 (29 U.S.C. 203(f)), or section 3121(g) of title 26 and the handling, planting, drying, packing, packaging, processing, freezing, or grading prior to delivery for storage of any agricultural or horticultural commodity in its unmanufactured state.

Date of 1996 Amendment Amendment by Pub. L. 104–191 effective Jan. 1, 1997, regardless of whether the qualifying event occurred before, on, or after such date, see section 421(d) of Pub. L. 104–191, set out as a note under section 4980B of Title 26

, Apr. 26, 1983, Pub. L. 98–24, §2(a)(1), 97 Stat. 176; renumbered title XXIII, §2304, Nov. 14, 1986, Pub. L. 99–660, title III, §311(a), 100 Stat. 3755, related to care of Service patients at Saint Elizabeths Hospital, prior to repeal by Pub. L. 98–621, §10(s), Nov. 8, 1984, 98 Stat. 3381, effective Oct. 1, 1987. Subsequent to repeal, section 2104 of title XXI of act July 1, 1944, was renumbered

paragraph (k) of this section or fails to give the notice required by paragraph (k) of this section shall be deemed to have neglected and refused to maintain the records required by section 8(d) of the Act. [17 FR 6075, July 8, 1952, as amended at 26 FR 3186, Apr. 14, 1961; 34 FR 381, Jan. 10, 1969; 36 FR 5689, Mar. 26, 1971; 41 FR 2636, Jan. 19, 1976; 53 FR 31314, Aug. 18, 1988; 61 FR 67709, Dec. 24, 1996; 79 FR 30458, May 28, 2014]

"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) ProhibitionThe Attorney General may not award a grant under this title or an Act amended by this

subsec. (a), was in the original "this Act", meaning Pub. L. 104–330, Oct. 26, 1996, 110 Stat. 4016, known as the Native American Housing Assistance and Self-Determination Act of 1996. For complete classification of this Act to the Code, see Short Title note set out under section 4101 of this title and Tables. The United States Housing Act of 1937

(a) (1) Notwithstanding any provision of law enacted before October 26, 1974, no money appropriated to the Department of State under any law shall be available for obligation or expenditure with respect to any fiscal year commencing on or after July 1, 1972— (A) unless the appropriation thereof has been authorized by law enacted on or after February 7, 1972; or

purposes of title 26, payments to a former spouse under this section shall be treated as income to the former spouse and not to the participant. (B) Any reduction in payments to a participant or former participant as a result of payments to a former spouse under this subsection shall be disregarded in calculating— (i) the survivor annuity for any spouse, former spouse, or other survivor under this part, and

title. Section 89, act June 26, 1884, ch. 121, §12, 23 Stat. 56, which related to fees for official services to American vessels or seamen, was transferred to section 4206 of this title.

, improve, or make more efficient the marketing of sheep or sheep products. (25) SecretaryThe term "Secretary" means the Secretary of Agriculture. (26) SheepThe term "sheep" means ovine animals of any age, including lambs. (27) Sheep productsThe term "sheep products" means products produced, in whole or in part, from sheep, including wool and

signals will be measured using a spectrum analyzer connected by a directional coupler to the cable input of the equipment under test. Spurious signal levels must not exceed the limits in the following table: From 54 MHz up to and including 300 MHz-26 dBmV From 300 MHz up to and including 450 MHz-20 dBmV From 450 MHz up to and including 804 MHz-15 dBmV

(c) Suspension of certain quota provisionsThe joint resolution entitled "A joint resolution relating to corn and wheat marketing quotas under the Agricultural Adjustment Act of 1938, as amended", approved May 26, 1941 (7 U.S.C. 1330 and 1340), shall not be applicable to the crops of wheat planted for harvest in the calendar years 2002 through 2007.

7 U.S.C. 1461 et seq.). (12) Title VI (7 U.S.C. 1471 et seq.). (c) Suspension of certain quota provisionsThe joint resolution entitled "A joint resolution relating to corn and wheat marketing quotas under the Agricultural Adjustment Act of 1938, as amended", approved May 26, 1941

Annual Burden: 196,677 hours. Total Annual Cost: $1,444,800. Privacy Act Impact Assessment: No impact(s). Nature and Extent of Confidentiality: There is no need for confidentiality with this collection of information. Needs and Uses: In this

specified). The fundamental emission bandwidth is defined as the width of the signal between two points, one below the carrier center frequency and one above the carrier center frequency, outside of which all emissions are attenuated at least 26 dB below the transmitter power. (ii) When measuring unwanted emissions to demonstrate compliance with the limits, the CBSD and End User Device nominal carrier frequency/channel shall be adjusted as close to the licensee's

Access Licensee. Spectrum Access System (SAS). A system that authorizes and manages use of spectrum for the Citizens Broadband Radio Service in accordance with subpart F of this part. Spectrum Access System (SAS) administrator. An entity authorized by the Commission to operate an SAS in accordance with the rules and procedures set forth in