) of the Internal Revenue Code (26 U.S.C. 501(c)(3)) or, in the case of a tax-exempt organization not required to obtain a ruling from the Internal Revenue Service on its exempt status, a statement that describes the basis for the applicant's belief that it qualfies under such section; or (2) It states on the application that it is a cooperative association as

26 U.S.C. 401); (e) To any plan lender as defined in §221.4(a) to finance an eligible plan as defined in §221.4(b), provided the bank has no recourse to any securities purchased pursuant to the plan;

)(3) of the Internal Revenue Code (26 U.S.C. 501(c)(3)) or, in the case of a tax-exempt organization not required to obtain a ruling from the Internal Revenue Service on its exempt status, a statement that describes the basis for the applicant's belief that it qualifies under such section; or (2) It states that it is a cooperative association as defined in

(a) Statements— (1) Mandatory statement. The alcohol content for distilled spirits shall be stated in percent-alcohol-by-volume. Products such as “Rock and Rye” or similar products containing a significant amount of solid material shall state the alcohol content at the time of bottling as follows: “Bottled at ______ percent-alcohol-by-volume.”

(a) Shipments from distilled spirits plants. For each shipment of taxpaid spirits from the bonded premises of a distilled spirits plant, the manufacturer shall obtain the record of shipment prepared by the supplier under §19.626 of this chapter. This record shall be retained with the commercial invoice (if the latter is a separate

(a) General. For each eligible distilled spirits product to be tax determined in accordance with §19.250, the proprietor must establish an inventory reserve account, in accordance with this section. (b) Deposit records. For each batch of the bottled or packaged

specified in the approval of the application. The use of a modified form does not relieve the proprietor from any requirement of this part. Authority for use of a modified form may be withdrawn whenever in the judgment of the appropriate TTB officer the effective administration of this part is hindered by the continuation of the authority. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended, 1395, as amended (

shown on these documents must be the selected applicant or intended subrecipient identified in the application for assistance. (c) Tax credit projects. (1) Applicants that plan to use the low-income housing tax credit authorized under 26 U.S.C. 42 to finance a project must prove to HUD's satisfaction

for certain subsequent taxable years under the rules set forth in the income tax regulations under sections 503 and 681. (d) In cases in which prior notification by the Internal Revenue Service is not required in order to limit the deduction of the trust under section 681(b), or to deny exemption of the organization under section 503, the deduction otherwise allowable under

employer. (g) The term employer also means a person making a payment of a supplemental unemployment compensation benefit which is treated under paragraph (b)(14) of §31.3401(a)-1 as if it were wages. For example, if supplemental unemployment compensation benefits are paid from a trust which was created under

manufacturer as defined in S4. S6.3   A manufacturer or distributor who cuts a section of glazing material to which this standard applies, for use in a motor vehicle or camper, must— (a) Mark that material in accordance with section 7 of ANSI/SAE Z26.1-1996; and (b) Certify that its product complies with this standard in accordance with

Under section 809(e), the deductions allowed under section 809(d)(12) and paragraph (a)(12) of §1.809-5 (relating to other deductions) are subject to the following modifications: (a) Interest. No deduction shall be allowed under section 163 for interest in respect of items described in section 810

Subsec. (b). Pub. L. 104–316, §105(b)(2), substituted "Director of the Office of Management and Budget" for "Comptroller General". 1991—Subsec. (a)(2)(A). Pub. L. 102–190 substituted "$1,500" for "$500". 1987—Pub. L. 100–26, §7(j)(7)(A), substituted "allowances and of" for "allowances, and" in section catchline.

, however, the Agency will now prioritize applications for rural areas that do not have access to service of at least 10 Mbps upstream and 1 Mbps downstream. Subpart D Section 1738.156—Buy American Requirement Executive Order 13858 directs Federal agencies to encourage recipients of Federal funds on infrastructure projects to use those funds, to the greatest extent practicable, to purchase goods and products

)) available at: https://www.loc.gov/​item/​fr037092/​). Today, as the proposed rule explained (83 FR 46121 at 46123 to 46124), the technology of controlled nuclear radiation for sterilization of drugs is well understood, and all drug products marketed under the OTC Drug Review are subject to the requirement set forth in 21 CFR 330.1(a) that they be manufactured in compliance with current good manufacturing practices, as established by parts 210 and 211

elects an optional form with a survivor feature (e.g., a 5-year certain-and-continuous annuity or, in the case of a participant, a joint-and-50%-survivor annuity) may designate either a spouse or a non-spouse beneficiary to receive survivor benefits. An optional joint-life form must be payable to a natural person or (with the consent of the PBGC) to a trust for the benefit of one or more natural persons. (3) Spousal consent. In

Editorial Notes Amendments 1976—Pub. L. 94–455 struck out reference to stamps in the section catchline and in the text and struck out provisions which had enumerated violations involving the misuse of tax stamps. 1958

(a) Where petitions to deny are otherwise provided for under the Act or the commission's Rules, and unless other service-specific procedures for the filing of such petitions are provided for elsewhere in the Commission's Rules, the procedures in this section shall apply to the filing of petitions to deny the long-form applications of winning bidders. (b) Within a period specified by Public Notice and after the Commission by Public

(a) Definition. As used in this subpart, a nonprofit organization is a business entity— (1) That operates exclusively for charitable, scientific, or educational purposes; (2) Whose earnings do not benefit any private shareholder or individual; (3) Whose activities do not involve influencing legislation or political campaigning

79 FR 8859, Feb. 14, 2014. § 353.85 Reissue in name of trustee or agent for reinvestment purposes. A bond registered in the name of a religious, educational, charitable or nonprofit organization, whether or not incorporated, may be reissued in the name of a

the Fair Labor Standards Act of 1938, as amended, the Walsh-Healey Act, or the Davis-Bacon Act, on account of the failure of such employer to pay an employee minimum wages, or to pay an employee overtime compensation, for or on account of any of the following activities of such employee engaged in, on, or after May 14, 1947: (1) Walking, riding, or traveling to and from the actual place of performance of the principal activity or activities which such employee

beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see §301.6226(f)-1T contained in 26 CFR part 1, revised April 1, 2001. [T.D. 8965, 66 FR 50554, Oct. 4, 2001]