to participate in contract awards under the authority of the Buy Indian Act (25 U.S.C. 47, as amended). Because these statements are a simple certification or acknowledgment related to a transaction, they do not qualify as a collection of information under the Paperwork Reduction Act. See 5 CFR 1320.3(h). 10. National Environmental

(Authority: 38 U.S.C. 501(a), 1154) [26 FR 1580, Feb. 24, 1961, as amended at 31 FR 4680, Mar. 19, 1966; 39 FR 34530, Sept. 26, 1974; 58 FR 29110, May 19, 1993; 64 FR 32808, June 18, 1999; 67 FR 10332, Mar. 7, 2002; 70 FR 23029, May 4, 2005; 73 FR 64210, Oct. 29, 2008; 75 FR 39852, July 13, 2010]

for WIC services), as well as other categories of low-income recipients, such as, but not limited to, low-income elderly persons. Nonprofit agency means a private agency which is exempt from income tax under the Internal Revenue Code of 1986, as amended, (26 U.S.C. 1 et. seq.). Nutrition education means individual

becomes an over-income unit under the available unit rule. The unit vacated by J assumes the status the newly occupied unit had immediately before J occupied the unit. The over-income units in the building continue to be treated as low-income units. (i) Effective date. This section applies to leases entered into or renewed on and after September 26, 1997.

interest in the activity other than that of a creditor. This rule applies even if the borrower is personally liable for the repayment of the loan or the loan is secured by property not used in the activity. For additional rules relating to the treatment of amounts borrowed from these persons, see §1.465-20. (2)

lease. See example 2 of paragraph (b)(3) of §1.514(a)-2. (h) Special rule applicable to trusts described in section 401(a). If an employees' trust described in section 401(a) lends any money to another such employees' trust of the same employer, for the purpose of acquiring or improving real property, such loan will not be

(a) Amount of overpayment. If an increase in the limitation under section 960(c)(1) and §1.960-4 for a taxable year of exclusion exceeds the tax (determined before allowance of any credits against tax) imposed by chapter 1 of the Code for such year, the amount of such excess shall be deemed an overpayment of tax for such year and

(a) Denial of deduction generally. Interest paid or accrued on a registration-required obligation (as defined in paragraph (b) of this section) shall not be allowed as a deduction under section 163 or any other provision of law unless such obligation is issued in registered form (as defined in §5f.103-1(c)).

(1) by will, or (2) by a disposition which is of such nature that if it were a transfer of property owned by the decedent, the property would be includable in the decedent's gross estate under section 2035 (relating to transfers in contemplation of death), 2036 (relating to transfers with retained life estate), 2037 (relating to transfers taking effect at death), or 2038 (relating to revocable transfers). See paragraphs (b), (c), and (d) of

(as otherwise required by §301.6104(d)-1(a)) that it reasonably believes is part of the campaign. (b) Harassment. A group of requests for an organization's application for tax exemption or annual information returns is indicative of a harassment campaign if the requests are part of a single coordinated effort to disrupt

[Doc. No. 5084, 29 FR 16150, Dec. 3, 1964, as amended by Amdt. 29-1, 30 FR 8778, July 13, 1965; Amdt. 29-3, 33 FR 971, Jan. 26, 1968; Amdt. 29-15, 43 FR 2327, Jan. 16, 1978; Amdt. 29-26, 53 FR 34220, Sept. 2, 1988; Amdt. 29-34, 59 FR 47768, Sept. 16, 1994; Amdt. 29-41, 62 FR 46173, Aug. 29, 1997]

″ N., Longitude 86°22′26″ W.; to Latitude 30°19′46″ N., Longitude 86°23

this part to have a cockpit voice recorder and a flight data recorder, that install datalink communication equipment on or after December 6, 2010, must record all datalink messages as required by the certification rule applicable to the aircraft. [Doc. No. 16097, 43 FR 46783, Oct. 10, 1978, as amended by Amdt. 135-23, 52 FR 9637, Mar. 25, 1987; Amdt. 135-26, 53 FR 26151, July 11, 1988; Amdt. 135-60, 61 FR 2616, Jan. 26, 1996; Amdt. 135-113, 73 FR 12570

II], §2104(a), Aug. 20, 1996, 110 Stat. 1928, provided that: "This section [amending section 206 of this title] may be cited as the 'Minimum Wage Increase Act of 1996'." Short Title of 1995 Amendment Pub. L. 104–26, §1, Sept. 6, 1995, 109 Stat. 264, provided that: "This Act [amending

section 15001 of Title 42 and Tables. The Americans with Disabilities Act of 1990, referred to in subsec. (a)(7), is Pub. L. 101–336, July 26, 1990, 104 Stat. 327, as amended, which is classified principally to chapter 126 (§12101 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under

section 1321(b) of this title, and (iii) which,1 was a plan described in section 401(a) of title 26 which includes a trust exempt from tax under section

Prior Provisions A prior section 290bb, act July 1, 1944, ch. 373, title V, §510, formerly Pub. L. 91–616, title V, §501, as added Pub. L. 94–371, §7, July 26, 1976, 90 Stat. 1038; amended Pub. L. 95–622, title II, §268(c), (d), Nov. 9, 1978, 92 Stat. 3437; Pub. L. 96–180, §14, Jan. 2, 1980, 93 Stat. 1305; renumbered

The Internal Revenue Code of 1986, referred to in subsec. (a)(1), is classified generally to Title 26, Internal Revenue Code. Subtitle K of such Code appears at section 9801 et seq. of Title 26. Amendments

“documentary material”. [54 FR 14944, Apr. 14, 1989, as amended at 56 FR 7795, Feb. 26, 1991; 63 FR 71736, Dec. 30, 1998; 66 FR 29465, May 31, 2001; 66 FR 55788, Nov. 2, 2001; 69 FR 2264, Jan. 14, 2004; 69 FR 32848, June 14, 2004]

, title XL, §4009(1), Oct. 30, 1992, 106 Stat. 4759; Pub. L. 106–208, §5(a)(5), May 26, 2000, 114 Stat. 318. 302902(b) (3)(B) 16 U.S.C. 470b(a) (2d sentence). Pub. L. 89–665, title I, §102(a) (2d sentence), as added Pub. L. 96–515, title II, §202(b), Dec. 12, 1980, 94 Stat. 2993. 302902(b)(4

Pub. L. 91–127, title V, §503, Nov. 26, 1969, 83 Stat. 260. Pub. L. 90–463, title V, §503, Aug. 8, 1968, 82 Stat. 653.

Pub. L. 111–8, div. E, title I, Mar. 11, 2009, 123 Stat. 717. Pub. L. 110–161, div. F, title I, Dec. 26, 2007, 121 Stat. 2114.

Astronomy Observatory, Socorro, New Mexico: 34°-04′-43′ North Latitude, 107°-37′-04′ West Longitude; or (iii) National Radio Astronomy Observatory, Green Bank, West Virginia: 38°-26