(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund for tax under section 5891 of the Internal Revenue Code see §1.6694-1 of this chapter. (b) Effective/applicability date.

specifies emission-related scheduled maintenance for purposes of obtaining durability data and for inclusion in maintenance instructions furnished to purchasers of new motor vehicles and under §86.1808-01. (1) All emission-related scheduled maintenance for purposes of obtaining durability data must occur at the same mileage intervals (or equivalent intervals if engines

For provisions relating to requirement of gift tax returns, see §§25.6019-1 to 25.6019-4, inclusive, of this chapter (Gift Tax Regulations). Miscellaneous Provisions

For provisions relating to information returns required of U.S. persons with respect to certain foreign corporations, see §§1.6038-1 and 1.6038-2 of this chapter (Income Tax Regulations).

For provisions relating to the requirement of returns of information regarding payments of patronage dividends, see §§1.6044-1 to 1.6044-5, inclusive, of this chapter (Income Tax Regulations).

For provisions relating to the requirement of returns of information regarding certain trusts and annuity and bond purchase plans, see §1.6047-1 of this chapter (Income Tax Regulations).

For penalties and other general and administrative provisions applicable to this subchapter, see sections 4421 to 4423, inclusive; and subtitle F.

(a) General rule. (1) Effective for diagnostic procedures performed on or after March 15, 1999, carriers will pay for diagnostic procedures under the physician fee schedule only when performed by a physician, a group practice of physicians, an approved supplier of portable x-ray services, a nurse practitioner, or a clinical nurse specialist when he or she performs a test he or she is authorized

(a) If you use a wet scrubber(s) to comply with the emission limitations, you must establish operating limits for up to four operating parameters (as specified in table 2 of this subpart) as described in paragraphs (a)(1) through (4) of this section during the initial performance test: (1) Maximum charge rate, calculated using one of the two different procedures in paragraph (a)(1)(i) or (ii) of this section, as appropriate:

(a) Except as otherwise provided in sections 264 to 267, inclusive, interest paid or accrued within the taxable year on indebtedness shall be allowed as a deduction in computing taxable income. For rules relating to interest on certain deferred payments, see section 483 and the regulations thereunder. (b) Interest paid by the taxpayer on a mortgage upon real estate of which he is the legal or equitable owner, even though the taxpayer

.” However, it has a seat on the local stock exchange, and acts as specialist and odd-lot dealer on the floor of the exchange, an activity responsible for some 30 percent of its volume and profits. The firm's “off-post trading,” apart from the investment account, gives rise to about 5 percent of its total volume and 10 percent of its profits. Gross volume has risen from $4 to $10 million over the past 3 years, but underwriting has accounted for no more than one-half of 1 percent of that amount.

(a) (1) The applicant must file the vertical Competitive Analysis described in paragraphs (b) through (e) of this section if, as a result of the proposed transaction, a single corporate entity has ownership or control over one or more merging entities that provides inputs to electricity products and one or more merging entities that provides electric generation products (for purposes of this section, merging entities means any party

Community Development Act of 1974 is classified principally to chapter 69 (§5301 et seq.) of this title. For complete classification of this Act to the Code, see Short Title note set out under section 5301 of this title and Tables. The Public Works and Economic Development Act of 1965, as amended, referred to in subsec. (a)(5), is Pub. L. 89–136, Aug. 26

Pub. L. 89–136, Aug. 26, 1965, 79 Stat. 552, which is classified principally to chapter 38 (§3121 et seq.) of this title. For complete classification of this Act to the Code, see Short Title note set out under section 3121 of this title and Tables. The Federal Water Pollution Control Act, referred to in subsec. (a

portion of the floodplain which is effective in carrying flow, within which this carrying capacity must be preserved and where the flood hazard is generally highest, i.e., where water depths and velocities are the greatest. It is that area which provides for the discharge of the base flood so the cumulative increase in water surface elevation is no more than one foot. Functionally Dependent Use means a use which cannot perform

(a) Each new on-track roadway maintenance machine shall be equipped with: (1) A seat for each operator, except as provided in paragraph (b) of this section; (2) A safe and secure position with handholds, handrails, or a secure seat for each roadway worker transported on the machine. Each position shall be protected from moving parts of the machine; (3) A positive

118°26′55.1″ W.; thence northerly to latitude 33°58′41.6″ N., longitude 118°26′55.1″ W.; thence easterly to the point of origin. All coordinates referenced North American Datum 1983. Note to 110.111: The Marina del Rey Harbor Master, Los Angeles County, prescribes local regulations for mooring and boating activities in this area.

(a) Except as provided in paragraphs (c) and (f) of this section, the separation between main transverse watertight bulkheads on a vessel, other than one described in paragraph (b) of this section, must not exceed— (floodable length) × (factor of subdivision) where— the factor of subdivision is

(a) Applications. Any foreign air carrier may apply to the Department for a Special Authorization, as required by this part, for the carriage of blind sector traffic on a particular flight, series of flights, or for a specified or indefinite period of time between specified points. Applications shall be submitted directly to the Department, addressed to the attention of the Director, Office of International Aviation. One

have statutory authority to represent themselves in court shall coordinate their representation with the United States Attorney. (d) If a governmental entity is served with more than one legal process for the same moneys due or payable to an individual, the entity shall comply with §581.303(a). Provided, That in no event will the

must be physically established and operating under all of the requirements of this part, including the requirements of appendices A, C, D, and E to this part, no later than: (1) January 1, 2013, for area-wide NO2 monitors required in Appendix D, section 4.3.3; (2) January 1, 2013, for NO2 monitors intended to characterize

(a) Information filed by United States Attorney (1) No person who stands convicted of an offense under this part shall be sentenced to increased punishment by reason of one or more prior convictions, unless before trial, or before entry of a plea of guilty, the United States attorney files an information with the court (and serves a copy of such information on the person or counsel for the person

§ 694.22 What other activities may all GEAR UP projects provide? A grantee may use grant funds to carry out one or more of the following services and activities: (a) Providing tutors and mentors, who may include adults or former participants in a GEAR UP program, for eligible students.