Secretary of the Department or his or her designees. SNF stands for skilled nursing facility. Social security benefits means monthly cash benefits payable under section 202 or 223 of the Act. SSA stands for Social Security Administration.

cases means a pattern of providing care, as defined in this section, that is inappropriate, unnecessary, or does not meet recognized professional standards of care, or is not supported by the necessary documentation of care as required by the QIO. Urban means a Metropolitan Statistical Area as defined by the Executive Office of Management and Budget.

taxes imposed by Subtitle A of the Code, is deductible. For rules as to the inclusion in gross income of interest on certain governmental obligations, see section 103 and the regulations thereunder. (b) Special rule for certain financial institutions. (1) No deduction shall be disallowed, for taxable years ending after February 26, 1964, under section 265(2) for interest paid or accrued by a

simple trust on a fiscal year ending July 31, 1954, receives dividends August 5 and November 4, 1953. It distributes the dividends to A, its sole beneficiary (who is on a calendar year basis), on September 1, 1954. Neither the trust nor A is entitled to a credit under section 34 or an exclusion under section 116. [T.D. 6500, 25 FR 11814, Nov. 26, 1960, as amended by T.D. 6777, 29 FR 17809, Dec. 16

[T.D. 6500, 25 FR 11814, Nov. 26, 1960, as amended by T.D. 7543, 43 FR 19392, May 5, 1978]

(a)) applies to such exchange, or (2) a real estate mortgage for consolidated farm loan bonds. (e) Effective date relating to exchanges of partnership interests. The provisions of paragraph (a)(1) of this section relating to exchanges of partnership interests apply to transfers of property made by taxpayers on or after April 25, 1991. [T.D. 6500, 25 FR 11910, Nov. 26, 1960, as

provisions of paragraph (c) of this section, the recomputation to determine the amount of the adjustment does not take into consideration the item of $6,000 representing interest received, which was omitted from gross income, or the item of $4,500 representing interest paid, for which no deduction was allowed. [T.D. 6500, 25 FR 12038, Nov. 26, 1960]

six months following the date of the making of such election by the taxpayer. [T.D. 6500, 25 FR 12047, Nov. 26, 1960]

described in section 501(c)(3), see §1.501(c)(3)-1. [T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 9849, 84 FR 9237, Mar. 14, 2019]

(f) Effective date. This section is applicable to partnership taxable years beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see §301.6231(d)-1T contained in 26 CFR part 1, revised April 1, 2001. [T.D. 8965, 66 FR 50562, Oct. 4, 2001]

. [Doc. No. 5066, 29 FR 18291, Dec. 24, 1964, as amended by Amdt. 25-6, 30 FR 8468, July 2, 1965; Amdt. 25-42, 43 FR 2321, Jan. 16, 1978; Amdt. 25-54, 45 FR 60172, Sept. 11, 1980; Amdt. 25-72, 55 FR 29774, July 20, 1990; Amdt. 25-94, 63 FR 8848, Feb. 23, 1998; Amdt. 25-108, 67 FR 70826, Nov. 26, 2002; Amdt. 25-115, 69 FR 40527, July 2, 2004; Amdt. 25-121, 72 FR 44666; Aug. 8, 2007; Amdt. 25-140, 79 FR 65525, Nov. 4, 2014]

-1999-6063, 67 FR 20420, Apr. 24, 2002, as amended by Amdt. 25-108, 67 FR 70827, Nov. 26, 2002; 68 FR 1955, Jan. 15, 2003]

; Amdt. 25-40, 42 FR 15042, Mar. 17, 1977; Amdt. 25-57, 49 FR 6848, Feb. 23, 1984; Amdt. 25-72, 55 FR 29784, July 20, 1990; Amdt. 25-73, 55 FR 32861, Aug. 10, 1990; Amdt. 25-94, 63 FR 8848, Feb. 23, 1998; Amdt. 25-95, 63 FR 14798, Mar. 26, 1998; Amdt. 25-100, 65 FR 55854, Sept. 14, 2000; Amdt. 25-140, 79 FR 65525, Nov. 4, 2014]

or ramps allowed by paragraph (c) of this appendix are considered to be on the ground when they are on the stand or ramp. [Amdt. 25-72, 55 FR 29788, July 20, 1990, as amended by Amdt. 25-79, Aug. 26, 1993; Amdt. 25-117, 69 FR 67499, Nov. 17, 2004]

§27.571 of this part applies to the entire quick release and personnel carrying device structural systems and their attachments. [Amdt. 27-11, 41 FR 55469, Dec. 20, 1976, as amended by Amdt. 27-26, 55 FR 8001, Mar. 6, 1990; Amdt. 27-36, 64 FR 43019, Aug. 6, 1999]

, 1976, as amended by Amdt. 27-26, 55 FR 8005, Mar. 6, 1990; Amdt. 29-43, 64 FR 43020, Aug. 6, 1999]

additional occupants. (2) For each additional window exit located over a wing that meets the requirements of the airworthiness standards under which the airplane was type certificated or that is large enough to inscribe an ellipse 19 × 26 inches, eight additional occupants. (3) For each additional window exit that is not located over a wing but that otherwise complies with paragraph (b)(2) of this section, five additional occupants

Program, unless the project also includes other items of airport development that would require a sponsor's contribution equal to or more than the United States share of the value of the donated land as appraised by the Administrator. [Doc. No. 1329, 27 FR 12351, Dec. 13, 1962, as amended by Amdt. 151-8, 30 FR 8040, June 23, 1965; Amdt. 151-17, 31 FR 16524, Dec. 28, 1966; Amdt. 151-37, 35 FR 5112, Mar. 26, 1970; Amdt. 151-39, 35 FR 5537, Apr. 3, 1970]

. 26, 1995; Dockt. No. DOT-RITA-2011-0001, 81 FR 76306, Nov. 2, 2016; Dockt. No. DOT-OST-2014-056; 81 FR 76826, Nov. 3, 2016]

Pub. L. 90–351, as added Pub. L. 103–322, title II, §20201(a)(3), Sept. 13, 1994, 108 Stat. 1819; amended Pub. L. 105–277, div. A, §101(f) [title VIII, §405(d)(34), (f)(26)], Oct. 21, 1998, 112 Stat. 2681–337, 2681–426, 2681–433, authorized grants for the purpose of developing alternative methods of punishment for young offenders, prior to the general amendment of part R of title I of Pub. L. 90–351 by Pub. L. 107–273. Another prior

Department, and shall be made in such installments as the Commissioner may determine. Prior Provisions A prior section 731, Pub. L. 93–112, title I, §111, Sept. 26, 1973, 87 Stat. 371; Pub. L. 95–602, title I, §122(b)(1), Nov. 6, 1978

sections 222 and 1615 of the Social Security Act. References in Text The Rehabilitation Act of 1973, referred to in subsec. (c), is Pub. L. 93–112, Sept. 26, 1973, 87 Stat. 355, as amended, which is classified generally to this chapter (§701 et seq.). For complete classification of this Act to the Code, see Short Title note

characteristics and operation of the different retirement savings arrangements for their workers and what the basic legal requirements are under this chapter and title 26, including the steps to establish each such arrangement; (4) copies of all educational materials developed by the Department of Labor, and by other Federal agencies in consultation with such Department, to promote retirement income savings by workers and employers; and (5

the provision of the Pension Protection Act, Pub. L. 100–203, §§9302–9346, to which such amendment relates, see section 7882 of Pub. L. 101–239, set out as a note under section 401 of Title 26, Internal Revenue Code.

Pub. L. 113–235, div. O, title I, §121(b), Dec. 16, 2014, 128 Stat. 2794, provided that: "The amendments made by this section [amending this section] shall apply with respect to plan years beginning after December 31, 2014." Effective Date Part effective Sept. 26, 1980, except as

In subsection (b)(1), reference to fiscal years 2007 and 2008 is omitted as obsolete. References in Text The National Security Act of 1947, referred to in subsec. (b)(4), is act July 26, 1947, ch. 343, 61 Stat. 495, which was formerly classified principally to chapter 15 (§401 et seq.) of Title 50, War and National

Stat. 906; Pub. L. 98–194, §3, Dec. 1, 1983, 97 Stat. 1345; Pub. L. 100–177, title II, §202(c), Dec. 1, 1987, 101 Stat. 996; Pub. L. 101–597, title I, §105, title IV, §401(b)[(a)], Nov. 16, 1990, 104 Stat. 3018, 3035, related to shared responsibility for costs of Corps personnel providing health services in or to a health professional shortage area during the assignment period, prior to repeal by Pub. L. 107–251, title III, §305, Oct. 26, 2002, 116 Stat. 1647.

section 290ee, act July 1, 1944, ch. 373, title V, §545, formerly Pub. L. 92–255, title V, §502, as added Pub. L. 94–237, §12(b)(1), Mar. 19, 1976, 90 Stat. 247, and amended Pub. L. 95–461, §5, Oct. 14, 1978, 92 Stat. 1269; Pub. L. 96–181, §11, Jan. 2, 1980, 93 Stat. 1315; renumbered §524 of act July 1, 1944, and amended Apr. 26, 1983, Pub. L. 98–24, §2(b)(15), 97 Stat. 181; renumbered §545, July 22, 1987, Pub. L. 100–77, title

References in Text The Federal Water Pollution Control Act, referred to in subsec. (a)(6)(E), is act June 30, 1948, ch. 758, as amended generally by Pub. L. 92–500, §2, Oct. 18, 1972, 86 Stat. 816, which is classified generally to chapter 26 (§1251 et seq.) of Title 33, Navigation and Navigable Waters. For complete classification of this Act to the Code, see Short Title note set out under

his/her right to judicial review pursuant to 5 U.S.C. 552a(g). [40 FR 44484, Sept. 26, 1975, as amended at 41 FR 20645, May 20, 1976; 41 FR 25997, June 24, 1976; 52 FR 31609, Aug. 21, 1987; 54 FR 53316, Dec. 28, 1989; 55 FR 33647, Aug. 17, 1990; 63 FR 15743, Apr. 1, 1998; 68 FR 58800, Oct. 10, 2003; 70 FR 34309, June 14, 2005]