(a) Eligible governmental plans. A plan of a State ceases to be an eligible governmental plan on the first day of the first plan year beginning more than 180 days after the date on which the Commissioner notifies the State in writing that the plan is being administered in a manner that is inconsistent with one or more of the requirements of

wineNotwithstanding subsection (a), any wine produced in the United States at any place other than the bonded premises provided for in this chapter shall (except as provided in section 5042 in the case of tax-free production) be subject to tax at the rate prescribed in subsection (b) at the time of production and whether or not removed for consumption or sale.

, partner, and family members of the defendant's condition and inform the defendant's attorney, partner, and family members that they may prepare and submit on the defendant's behalf a request for a sentence reduction pursuant to subsection (c)(1)(A); (ii) not later than 7 days after the date of the diagnosis, provide the defendant's partner and family members (including extended family) with an opportunity to visit the defendant in person;

toll-free telephone number). SUPPLEMENTARY INFORMATION: I. Posting of Public Comments Please note that all comments received are considered part of the public record and made available for public inspection online at http://www.regulations.gov. Information made available for public inspection includes

For purposes of the cable television rules, the following is a list of the major television markets and their designated communities: (a) First 50 major television markets: (1) New York, New York-Linden-Paterson-Newark, New Jersey. (2) Los Angeles-San Bernardino-Corona-Riverside-Anaheim, Calif. (3) Chicago, Ill.

, vessels and craft, except those authorized by the enforcing agency, each week, between dawn and midnight from Monday through Friday and between dawn and dusk on Saturday and Sunday. (ii) The area between the 5,000 yard short range and the 8,000 yard seaward boundary of the danger zone may be used at all times for navigation and fishing, except when advance notice of intention to use this area has been given by the enforcing agency by one or more of the following

tax under this chapter attributable to such increase in taxable income shall not be greater than the aggregate increase in the taxes under this chapter (or under the corresponding provisions of prior revenue laws) which would result if one-third of such increase in taxable income were included in taxable income for the year of the change and one-third of such increase were included for each of the 2 preceding taxable years. (2) Allocation under new method

(a) Controlled group of corporationsFor purposes of this part, the term "controlled group of corporations" means any group of— (1) Parent-subsidiary controlled groupOne or more chains of corporations connected through stock ownership with a common parent corporation if— (A) stock possessing at least 80 percent of the total combined voting

. customary and metric units) may not be exact equivalents, and each system shall be used independently of the other. M102   Definitions M102.1   Defined Terms. For the purpose of the MDE Standards, the following terms have the indicated meaning: End Transfer Surface. A transfer surface located at one end of an examination surface that

goats imported for purposes other than immediate slaughter or restricted feeding for slaughter: (A) The flock identification number, if imported to a flock, and the premises or location identification number, of the flock or other premises to which the animals are imported as listed in the Scrapie National Database. (B) For sheep and goats from regions not free from classical scrapie, the importer must provide

shall designate one member to serve as Chairman. (2) It shall be the duty of the Council, at the request of the Administrator, to make recommendations to the Administrator with respect to particular aspects of programs and activities under this chapter where private enterprise can play a contributing role and to act as liaison for the Administrator to involve specific private enterprises in such programs and activities. (3) The

(b) Federal employees engaged in the work of newspapers, magazines, television, or other media are not exempt creative professionals if they only collect, organize, and record information that is routine or already public, or if they do not contribute a unique interpretation or analysis to a news product. For example, employees who merely rewrite press releases or who write standard recounts of public information by gathering facts on routine community events are not exempt creative

“calorie free” or “low calorie” claims, except, in the case of calorie claims, when an equivalent amount of a similar dietary supplement (e.g., another protein supplement) that the labeled food resembles and for which it substitutes, normally exceeds the definition for “low calorie” in §101.60(b)(2). (c) Information that is required or permitted by

section 1461), relating to withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds. See §1.992-1 for the definition of the term “DISC.” (b) Determination of taxable income—(1) In general. Although a DISC is not subject to tax under subtitle A of the Code

the compass. (b) Masters of vessels not greater than 65 ft (19.8 m) in length must have means available, satisfactory to the Officer in Charge, Marine Inspection (OCMI), to obtain or monitor the latest marine broadcast in order to comply with the requirements of paragraph (a) of this section. [CGD 85-080, 61 FR 1005, Jan. 10, 1996, as amended at 62 FR 51359, Sept. 30, 1997; USCG-2007-0030, 75 FR 78092, Dec. 14, 2010]

Except as otherwise provided, all valuable mineral deposits in lands belonging to the United States, both surveyed and unsurveyed, shall be free and open to exploration and purchase, and the lands in which they are found to occupation and purchase, by citizens of the United States and those who have declared their intention to become such, under regulations prescribed by law, and according to the local customs or rules of miners in the several

. This certification may be obtained from the office of the district director of the district in which the claimant filed his latest income tax return. Some certification forms are acceptable for Service execution; however, others cannot be executed by the Service without revision. In these instances the office of the district director will prepare its own document of certification in accordance with internal instructions. This procedure has been accepted by most treaty countries as a satisfactory

transportation fringes from more than one employer? A-10. (a) General rule. Yes. The statutory monthly limits described in Q/A-7 of this section apply to benefits provided by an employer to its employees. For this purpose, all employees treated as employed by a single employer under section 414(b), (c), (m), or (o) are treated as employed by a single employer. See section 414(t) and

(a) Flavor. Shall be sweet, clean, and free from rancid, oxidized, scorched, fermented, stale or other objectionable tastes and odors. (b) Color. Shall be white to light cream. (c) Texture. Shall be smooth and uniform, free from lumps or coarse graininess. There shall not be sufficient

(a) Except as specified in paragraphs (b) and (d) of this section, alternative remedies continue until— (1) The facility has achieved substantial compliance, as determined by CMS or the State based upon a revisit or after an examination of credible written evidence that it can verify without an on-site visit; or (2) CMS or the State terminates the provider agreement.