As part of the annual report required under section 231u(a) of this title, the Railroad Retirement Board shall submit to the Congress a report on the actuarial status of the railroad retirement system under various economic and employment assumptions. Such report shall include any recommendation for financing changes which might be advisable, including

the cargo tank areas cannot take place unless the monitoring system is in the normal operating mode and the relevant sampling point has been selected; (ii) The system should sample the effluent discharge from a minimum number of discharge outlets and be arranged so that discharge overboard can take place via only one outlet at a time; (iii) Where it is intended that more than one line be used for simultaneous

employee to elect to make voluntary employee contributions to accounts and annuities as provided in section 408(q) of title 26, such accounts and annuities (and contributions thereto) shall not be treated as part of such plan (or as a separate pension plan) for purposes of any provision of this subchapter other than

when formal reutilization, transfer, and donation screening time expires. Estimated fair market value. The selling agency's best estimate of what the property would be sold for if offered for public sale. Excess personal property. (1) Domestic excess. Personal property that the United States and its territories and

(a) Forms and information. (1) Whenever the taxpayer chooses, in accordance with paragraph (d) of §1.901-1, to claim the benefits of the foreign tax credit, the claim for credit shall be accompanied by Form 1116 in the case of an individual or by Form 1118 in the case of a corporation.

estates of citizens or residents of the United States. See §§20.2011-1 through 20.2013-6. Subject to the additional special limitation contained in section 2102(b) in the case of section 2015, the provisions of sections 2015 and 2016, relating respectively to the credit for death taxes on remainders and the recovery of taxes claimed as a credit, are applicable with respect to the credit for State

(a) Administrative proceeding. For purposes of section 7430, an administrative proceeding generally means any procedure or other action before the Internal Revenue Service that is commenced after November 10, 1988. However, an administrative proceeding does not include— (1) Proceedings involving matters of general application, including hearings on regulations, comments on forms, or proceedings

(a) Treatment as expensesA taxpayer may elect to treat 50 percent of the cost of any qualified advanced mine safety equipment property as an expense which is not chargeable to capital account. Any cost so treated shall be allowed as a deduction for the taxable year in which the qualified advanced mine safety equipment property is placed in service. (b) Election

spirits, wines, and beer which have been delivered to him pursuant to paragraph (1)— (A) by delivery to such Government agencies as, in his opinion, have a need for such distilled spirits, wines, or beer for medicinal, scientific, or mechanical purposes, or for any other official purpose for which appropriated funds may be expended by a Government agency; or (B) by gifts to such eleemosynary institutions as, in his opinion

(a) The parties commencing a case under title 11 shall pay to the clerk of the district court or the clerk of the bankruptcy court, if one has been certified pursuant to section 156(b) of this title, the following filing fees: (1) For a case commenced under— (A) chapter 7 of title

(iv) A single payment or other transfer of value reported in a consolidated report must only be reported once by one applicable manufacturer. (v) The applicable manufacturer submitting a consolidated report on behalf of itself and other applicable manufacturers under common ownership, as permitted under this paragraph, is liable for civil monetary penalties imposed on each of the applicable manufacturers whose reportable payments or other

within one calendar day of service of the report and recommendation. The opposing party may file a response to the petition within one calendar day of service of a petition for reconsideration. (2) The Chief Safety Officer shall issue a final agency decision within three calendar days of service of the final pleading, but no later than 30 days after receipt of the original petition for review. (3) The Chief Safety Officer's decision

application and certifying that such a loan is not calculated to or likely to result in the transfer from one area to another of any employment or business activity provided by operations of the applicant and is not calculated to or likely to result in an increase in the production of goods, materials, or commodities, or the availability of services or facilities, when there is not sufficient demand for such goods, materials, commodities, services, or facilities in the area, to employ the efficient

§1.441-1. A PSC that wants to adopt any other taxable year must establish a business purpose and obtain the approval of the Commissioner under section 442. (2) Change in taxable year. A PSC that wants to change its taxable year must obtain the approval of the Commissioner under section 442 or make an election under section 444. However, a PSC may obtain automatic approval for certain changes, including a change

-serving institution" has the meaning given the term in section 1101a of title 20. (26) The term "Indian" means a person who is a member of an Indian tribe. (27) Except for the purposes of subchapter X of this chapter, the term "Indian tribe" means any tribe, band, nation, or other organized group or community of Indians (including any

who have adequate rent-free housing accommodations; (3) For housing assistance, to individuals or households who own a secondary or vacation residence within reasonable commuting distance to the disaster area, or who own available rental property that meets their temporary housing needs; (4) For housing assistance, to individuals or households who evacuated the residence in response to official warnings solely as a precautionary

a specified depth which was short of where the oil was expected to be found.[26] The Act would also apply to drilling operations even though no oil was discovered.[27] Laborers employed in erecting drilling rigs would also be covered.[

72 FR 54544, Sept. 26, 2007. § 10.22 Diligence as to accuracy. (a) In general. A practitioner must exercise due diligence— (1) In preparing or assisting in the preparation of, approving, and filing tax returns, documents, affidavits

§ 102.168 Federal income tax refund offset; purpose and scope. The regulations in this subpart specify the Agency procedures that will be followed to implement the federal income tax refund offset procedures set forth in

(a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax Act for each calendar year with respect to which he is an employer as defined in §31.3306(a)-1. Except as otherwise provided in §31.6011 (a)-8, Form 940 is the form prescribed for use in making the return.

(a) Definitions. For purposes of this section, the following definitions apply: (1) Auxiliary personnel means any individual who is acting under the supervision of a physician (or other practitioner), regardless of whether the individual is an employee, leased employee, or independent contractor of the physician (or other practitioner) or of the same entity

(a) For all MPAs, concurrent with the submittal of the entire proposed TIP to the FHWA and the FTA as part of the STIP approval, the State and the MPO shall certify at least every 4 years that the metropolitan transportation planning process is being carried out in accordance with all applicable requirements including: (1) 23 U.S.C. 134

, any outer envelope or the subject line of an email should be clearly marked “Review NPRM Hearing.” The notice of participation should contain the interested person's name, address, email address, telephone number, any business or organizational affiliation of the person desiring to make a presentation, a brief summary of the presentation, and the approximate time requested for the presentation. Groups that have similar interests should consolidate their comments as part of one presentation. Time

or Environmental Impact Statement Office of Science and Technology. (c) The DEA shall independently determine whether an EIS or an environmental assessment is required where: (1) A proposal for agency action is not covered by one of the typical classes of action in (a) above; or

G. Additional Relief for Commodity Trading Advisors H. Reorganization of Commission Regulation 3.10(c) III. Related Matters A. Regulatory Flexibility Act

payments. Except as provided in section 467 and the regulations thereunder and except as otherwise provided by the Commissioner in published guidance (see §601.601(d)(2) of this chapter), gross income includes advance rentals, which must be included in income for the year of receipt regardless of the period covered or the method of accounting employed by the taxpayer. An amount received by a

Not later than 1 year after July 26, 1990, the Secretary of Transportation shall issue regulations, in an accessible format, necessary for carrying out this subpart. Effective Date Section effective July 26, 1990, see

Section 1031(c) provides that a loss shall not be recognized from an exchange of property described in section 1031(a), 1035(a), 1036(a), or 1037(a) where there is received in the exchange other property or money in addition to property permitted to be received without recognition of gain or loss. See example (4) of paragraph (a)(3) of §1.1037-1 for an illustration