be received by the TSP's record keeper prior to the expiration of the 90-day period. (1) The distribution of a refund will be reported as income to the participant on IRS Form 1099-R, but it will not be subject to the additional tax under 26 U.S.C. 72(t) (the early withdrawal penalty tax). (2) A participant who requests a refund will

As prescribed in 1523.303-70, insert the following contract clause when the contract involves human test subjects. Protection of Human Subjects March 2015 (a) The contractor shall meet all EPA requirements for studies using human subjects prior to undertaking any work

(a) The contracting officer shall include in each letter contract the clauses required by this regulation for the type of definitive contract contemplated and any additional clauses known to be appropriate for it. (b) In addition, the contracting officer shall insert the following clauses in solicitations and contracts when a letter contract is contemplated: (1) The clause at

. Authorization for any alternate method or procedure may be withdrawn whenever in the judgment of the appropriate TTB officer the revenue is jeopardized or the effective administration of this part is hindered by the continuation of the authorization. (Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5556))

§ 24.105 Eligibility of applicants. (a) To be eligible for an award of attorney fees and other expenses under the Act, the applicant must be a prevailing party in the adversary adjudication for which it seeks an award. The term “party” is defined in

that exceeds the cost of airfare as provided for in paragraph (d) of this section, is unallowable. [78 FR 78608, Dec. 26, 2013, as amended at

The amount includible in the gross income of a successor in interest of a deceased partner under section 736(a) shall be considered income in respect of a decedent under section 691.

, 1362, as amended, 1380, as amended, 1381, 1382 (26 U.S.C. 5175, 5214, 5362) sec. 3. Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066, 5370, 5371)) [T.D. ATF-88, 46 FR 39815, Aug. 5, 1981, as amended by T.D. TTB-8, 69 FR 3832, Jan. 27, 2004; T.D. TTB-146

(a) Department means the United States Department of Labor. (b) FUTA means the Federal Unemployment Tax Act, 26 U.S.C. 3301 et seq. (c) Social Security Act

paragraph (a)(1)(ii) of this section) to the Government of Iran, to any individual or entity in Iran, or to persons in third countries purchasing specifically for resale to any of the foregoing, shall only be made pursuant to a one-year specific license issued by the Office of Foreign Assets Control (“OFAC”) for contracts entered into during the one year period of the license and shipped within the 12-month period beginning on the date of the signing of the contract. No specific

§ 102-118.85 Can my agency use a Government contractor issued charge card to pay for transportation services? Yes, your agency may use a Government contractor issued charge card to purchase transportation services if permitted under the charge card contract or task order. In these circumstances your

§ 102-118.210 May my agency use bills of lading other than the GBL for a transportation shipment? Yes, as long as the mandatory terms and conditions contained in this part (as also stated on a GBL) apply. The TSP must agree in writing to the mandatory terms and conditions (also found in the “U.S

§ 1022.520 Special information sharing procedures to deter money laundering and terrorist activity for money services businesses. (a) Refer to § 1010.520 of this chapter. (b) [Reserved]

individual's family. (d) No proof of specific intent to defraud is required to establish liability under this section. (e) In any case in which it is determined that more than one person is liable for making a claim or statement under this section, each person may be held liable for a civil penalty under this section. (f) In any case in which it is determined that more than one person is liable for

floodable length factor from Table 179.220(a); f = the effective freeboard in meters (feet) calculated for each pair of adjacent bulkheads in accordance with paragraph (b) of this section; L = Length Over Deck in meters (feet) measured over the bulkhead deck; and D = the depth in meters (feet), measured amidships at a point one-quarter of the maximum beam out from the centerline, from the inside of the bottom planking or plating to the level of

than one person is liable for making a claim or statement under this section, each of those persons may be held liable for a civil penalty under this section. (Authority: 31 U.S.C. 3802(a)) (e) In any case in which it is determined that more than one person is liable for making a

(a) (1) The operator responsible for the payment of benefits in a claim adjudicated under this part (the “responsible operator”) shall be the potentially liable operator, as determined in accordance with §725.494, that most recently employed the miner. (2) If more than one potentially liable operator

. (3) The LEA may then select as its generally comparable LEAs, for purposes of section 8003(b)(2) only, one or three LEAs from the list that are closest to it in size as determined by total ADA (i.e., the next one larger or the next one smaller, or the next three larger LEAs, the next three smaller, the next two larger and the next one smaller, or the next one larger and the next two smaller). (Authority:

free loan; (B) principal and interest payments on each loan will commence not later than 18 months after completion of the project for which the loan was made; (C) each loan will be fully amortized not later than 30 years after the completion of the project, except that in the case of a disadvantaged community (as defined in subsection (d)(3)) a State may provide an extended term for a loan, if the extended term—

(ii) the chief of staff; and (iii) as appropriate for the activities of such corporation, the associate chief of staff for research and the associate chief of staff for education; or (B) in the case of a Department medical center at which one or more of the positions referred to in subparagraph (A) do not exist, the official or officials who are responsible for carrying out the

(b) Right to institute a proceeding to quash—(1) In general. Under section 7609(b), a person entitled to notice of a summons under section 7609(a) and §301.7609-2 may institute a proceeding to quash the summons in the United States district court for the district in which the summoned person resides or is found.

as principal; and (3) the product is not title insurance, or an annuity contract the income of which is subject to tax treatment under section 72 of title 26. (c) DefinitionFor purposes of this section, the term "insurance" means— (1) any product regulated as insurance as of January 1