(a) In order to be a bank as defined in section 581, an institution must be a corporation for federal tax purposes. See §301.7701-2(b) of this chapter for the definition of a corporation. (b) This section is effective as of January 1, 1997. [T.D. 8697, 61 FR 66588, Dec. 18, 1996]

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) In general. For the definition of a tax return preparer, see §301.7701-15 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

(a) The provisions of this subpart, with the exception of §76.10-90, shall apply to all fire main installations contracted for on or after May 26, 1965. Installations contracted for prior to May 26, 1965, shall meet the requirements of §76.10-90.

(a) Depositors of microbial cultures must pay a one-time $670 user fee for each culture deposited on or after December 1, 2015. (b) For cultures deposited on or after December 1, 2015, requestors must pay a $40 user fee for each culture distributed. [80 FR 74966, Dec. 1, 2015]

If you qualify for the hardship provisions specified in 40 CFR 1068.245, we may approve a period of delayed compliance for up to one model year total (or two model years total for small-volume manufacturers). If you qualify for the hardship provisions specified in 40 CFR 1068.250 for small-volume manufacturers, we may approve a period of delayed compliance for up to two model years total.

There are hereby authorized to be appropriated such sums as may be necessary to carry out the provisions of sections 760e to 760g of this title: Provided, That no more than $2,700,000 be appropriated for this purpose in any one fiscal year.

DOE tests two or three units, it will test each unit twice; or (3) If DOE tests one unit, it will test that unit four times. (b) DOE shall determine compliance as follows: (1) Compute the mean (X1) of the measured energy performance of the n1 tests in the first sample as follows:

(a) A failed engine is one whose final deteriorated test results pursuant to §90.709(c), for HC + NOX (NMHC + NOX) or CO exceeds the applicable Family Emission Limit (FEL) or standard if no FEL. (b) An engine family shall be

(a) Identification. A gas liquid chromatography system for clinical use is a device intended to separate one or more drugs or compounds from a mixture. Each of the constituents in a vaporized mixture of compounds is separated according to its vapor pressure. The device may include accessories such as columns, gases, column supports, and liquid coating. (b)

perform weighing operations for them and direct such persons to familiarize themselves with the instructions and to comply with them at all times. This section shall also apply to any additional weighers who are employed at any time. Weighers must acknowledge their receipt of these instructions and agree to comply with them by signing in duplicate, a form provided by the Packers and Stockyards Division, Agricultural Marketing Service. One copy of this form is to be filed with a regional office of the

3rd (final) Mar. 1993-Apr. 1995. (2) Eleven-year bonus. If a savings note was held for the 11-year period beginning with the first semiannual interest accrual date that occurred on or after January 1, 1980, its guaranteed minimum investment yield for such period was increased by one-half of one percent per annum, compounded

. In such a case, the payment is related to the sale of a taxable article and is made for the benefit of the dealer because it is made to the dealer's salesperson to encourage the sale of a product owned by the dealer. Similarly, payments or credits made by a manufacturer to a vendee as reimbursement of interest expense incurred by the vendee in connection with a so-called “free flooring” arrangement for the purchase of taxable articles is a price readjustment, regardless of whether the payment or

(a) No payment of benefits based on the service of an employee or Member shall be made from the Fund unless an application for payment of the benefits is received by the Office before the one hundred and fifteenth anniversary of the birth of the employee or Member. (b) Notwithstanding subsection (a), after the death of an employee, Member, or annuitant, or former employee or Member, a benefit based on the service

(a) Requests for proposals (RFPs) are used in negotiated acquisitions to communicate Government requirements to prospective contractors and to solicit proposals. RFPs for competitive acquisitions shall, at a minimum, describe the— (1) Government's requirement; (2) Anticipated terms and conditions that will apply to the contract. The solicitation may authorize offerors to propose alternative terms

Movie theater means a facility, other than a drive-in theater, that is owned, leased by, leased to, or operated by a public accommodation and that contains one or more auditoriums that are used primarily for the purpose of showing movies to the public for a fee. (viii) Open movie captioning means the written on-screen display of a movie's dialogue and non-speech information, such as music, the identity

), which is the snake's primary known source of food. In addition, Baird's pocket gopher burrows are the primary known source of shelter for the Louisiana pinesnake. As discussed in the proposed listing rule, one of the primary threats to the Louisiana pinesnake is the continuing loss and degradation of the open pine forest habitat that supports the Baird's pocket gopher. In the types of sandy soil in which the Louisiana pinesnake and pocket gopher are found (Wagner et al. 2014, p. 152 ; Duran