amount of the tax", and "such taxes" for "such tax", and struck out provisions that if an employee was paid compensation by more than one employer for services rendered during any calendar month and the aggregate of such compensation was in excess of an amount equal to one-twelfth of the current maximum annual taxable "wages" as defined in section 3121 for any month, the tax to be deducted by each

by one or more of the foregoing are excepted only to the extent that the instrumentality is with respect to such services immune under the Constitution of the United States from the tax imposed by section 3301. (b) For provisions relating to the term “State” see §31.3306(j)-1. [T.D. 6516, 25 FR 13032, Dec. 20

(a) Quantities subject to duties. Customs duties and internal revenue taxes on alcoholic beverages provided for in headings 2207 and 2208, Harmonized Tariff Schedule of the United States (HTSUS), (19 U.S.C. 1202), and subject to internal revenue taxes shall be collected only on the number of proof gallons and fractional parts thereof

(a) Milk means the lacteal secretion, practically free from colostrum, obtained by the complete milking of one or more healthy cows, which may be clarified and may be adjusted by separating part of the fat therefrom; concentrated milk, reconstituted milk, and dry whole milk. Water, in a sufficient quantity to reconstitute concentrated and dry forms, may be added. (b)

regulations thereunder (the required taxable year). For example, the required taxable year is— (A) [Reserved] (B) In the case of a personal service corporation (PSC), the taxable year determined under section 441(i) and §1.441-3; (C) In the case of a nuclear decommissioning fund, the taxable year

(a) Except as provided in paragraphs (c), (d), and (f) of this section, no person may take off an airplane for a flight over water more than 30 minutes flying time or 100 nautical miles from the nearest shore unless it has at least the following operable equipment: (1) Radio communication equipment appropriate to the facilities to be used and able to transmit to, and receive from, at least one communication facility from any place

U.S.C. 1354(a), Limitation on Use of Appropriated Funds for Contracts with Entities Not Meeting Veterans' Employment Reporting Requirements (see 22.1302). (8) 41 U.S.C. 8102(a)(1) (Drug-Free Workplace), except for individuals. *   *   *   *   *

, shows (1) a difference of three or more grades, or (2) a difference of three or more color groups, or (3) a difference in length of staple of one-eighth inch or more. For purposes of this paragraph, White Cotton (including the Plus grades), Light Gray Cotton, and Gray Cotton shall constitute one color group, and Light Spotted Cotton, Spotted Cotton, Tinged Cotton, and Yellow Stained Cotton shall each constitute a color group. (h) Water

conferences, meetings, and discussions; and dissemination to the news media, including radio, television, and newspapers, and to other public forums. For purposes of this paragraph (d)(1)(iv), such communications may not be limited to, or be directed toward, persons who are interested solely in one side of a particular issue. (v) Subsequent lobbying use of certain analysis, study, or research—(A)

project. For private business use measured under §1.141-3(g), qualified equity and proceeds are allocated to the uses of the eligible mixed-use project in each one-year period under §1.141-3(g)(4). See Example 1 of paragraph (f) of this section.

, she or they expects— (1) To file an income tax return for the benefit year, in accordance with 26 U.S.C. 6011, 6012, and implementing regulations; (2) If married (within the meaning of 26 CFR 1.7703-1), to file a joint tax return for the benefit year; (3) That no other taxpayer will be able to claim

lot must be selected at random and examined for the defect. (d) If one or more of the 10 suits fails to pass the test or examination, each suit in the lot must be tested or examined for the defect for which the lot was rejected. Only suits that pass the test or that are free of defects may be sold as Coast Guard approved. (e) The manufacturer must ensure that the quality control procedure described in the test plans previously

(a) All permits previously issued to the United States or any of its Government agencies on Form 1444 shall remain valid and shall be regulated by the same provisions of this subpart as it refers to permits on Forms 5150.33. (b) A Government agency shall apply for a permit to obtain tax-free spirits on Form 5150.33. Upon approval, Form 5150.33 will be returned to the Government agency, and shall serve as authority to procure spirits

described in the muster list; (iii) Checking that persons on board are suitably dressed; (iv) Checking that lifejackets or immersion suits are correctly donned; (v) Lowering of at least one lifeboat after any necessary preparation for launching; (vi) Starting and operating the lifeboat engine; and (vii) Operating davits

without charge per day is 25 pounds in weight plus one piece, provided that the maximum total amount that one person may remove in one calendar year shall not exceed 250 pounds. Pooling of quotas to obtain pieces larger than 250 pounds is not allowed. (2) Except for holders of permits issued under subpart 3604 of this chapter to remove museum pieces, no person shall use

(d) Laminated safety glass/push-out window requirements for buses manufactured before September 1, 1973. Emergency exit space used to satisfy the requirements of paragraph (c) of this section must have laminated safety glass or push-out windows designed and maintained to yield outward to provide a free opening. (1) Safety glass. Laminated safety glass must meet

Code or claim for refund of tax under the Code, and who fails to satisfy the requirement of section 6109(a)(4) and §1.6109-2(a) to furnish one or more identifying numbers of signing tax return preparers or persons employing the signing tax return preparer (or with which the signing tax return preparer is associated) on a return or claim for refund after it is completed and before it is presented to

allocate receipts and disbursements between income and corpus (section 674(b)(8)). (2) Powers of distribution primarily affecting only one beneficiary. (i) A power to distribute corpus to or for a current income beneficiary, if the distribution must be charged against the share of corpus from which the beneficiary may receive income (section 674(b)(5)(B));

; (c) Affected party means a person against whom sanctions have been proposed for alleged violation of a protective order or disclosure undertaking but who is not a charged party; (d) Agreement means the North American Free Trade Agreement between Canada, the United Mexican States and the United States, signed on December 17, 1992; or, with respect to

, whichever is greater. (3) Errors in the indicated distance run, when the vessel is operating free from shallow water effect, and from the effects of wind, current, and tide, should not exceed 5 percent of the distance run of the vessel in one hour or 0.5 nautical mile in each hour, whichever is greater. [CGD 83–004, 49 FR 43467

Impact tests. A 4-pound cylindrical weight with a one-inch diameter hemispherical striking surface will be dropped (free fall) to strike the window or lens in its mounting or the equivalent thereof at or near the center. At least three out of four samples shall withstand the impact according to the following table: Open

(a) General. The entire system (frame, drawbar and coupling mechanism, running gear assembly, and lights) shall be designed and constructed as an integrated, balanced and durable unit which is safe and suitable for its specified use during the intended life of the manufactured home. In operation, the transportation system (supporting the manufactured home structure and its contents) shall effectively respond to the control of

-1T in effect before March 16, 2001 (see 26 CFR part 1 revised April 1, 2000). (ii) Time and manner of making the election for the purchaser. The purchaser may make an election described in this paragraph (a)(2) by attaching a statement to its original or amended income tax return for the taxable year that includes the applicable asset sale. The statement must be entitled “Election to