provides for the deferral of compensation generally is determined at the time the service provider obtains a legally binding right to the compensation under the plan, and is not affected by any retroactive change to the plan to characterize the right as one that does not provide for the deferral of compensation. For example, amounts deferred under a nonqualified deferred compensation plan do not become an excluded death benefit if the plan is amended so that the amounts are payable only upon the death

(a) Income in respect of a decedent. For purposes of §§1.642(c)-1 and 1.642(c)-2, an amount received by an estate or trust which is includible in its gross income under section 691(a)(1) as income in respect of a decedent shall be included in the gross income of the estate or trust. (b

formed. If a notice group is formed for more than one taxable year, each member of the group must have been a partner at some time during at least one of the taxable years for which the group is formed. A notice group may include a partner entitled to separate notice. See section 6231(d) and §301.6231(d)-1 for rules relating to determining the interest of a partner in the profits of a

(a) Determination and effect of an ownership change—(1) In general. This section and §§1.1502-92A and 1.1502-93A set forth the rules for determining an ownership change under section 382 for members of consolidated groups and the section 382 limitations with respect to attributes described

preceding the date of the most recent audited balance sheet (or such shorter period as the registrant has been in existence). (b) In addition, for any interim period between the latest audited balance sheet and the date of the most recent interim balance sheet being filed, and for the corresponding period of the preceding fiscal year, statements of comprehensive income and cash flows shall be provided. Such interim financial statements may be unaudited and need not be

appointment under §213.3102(u); (2) Is recommended for such conversion by his or her supervisor; (3) Meets all requirements and conditions governing career and career-conditional appointment except those requirements concerning competitive selection from a register and medical qualifications; and (4) Is

(a) General rule. Except as otherwise provided in this section, §§1.403(b)-1 through 1.403(b)-10 apply for taxable years beginning after December 31, 2008. (b) Collective bargaining agreements. In the case of a section 403(b) plan maintained pursuant to

(a) General ruleFor purposes of section 38, the marginal well production credit for any taxable year is an amount equal to the product of— (1) the credit amount, and (2) the qualified crude oil production and the qualified natural gas production which is attributable

subsection may not be imposed for— "(A) news gathering, research, or the export or import of, or transmission of, information or informational materials; or "(B) clearly defined educational or religious activities, or activities of recognized human rights organizations, that are reasonably limited in frequency, duration, and number of participants. "(4) The penalties provided under this subsection may be imposed only on

Hard-piping means pipe or tubing that is manufactured and properly installed in accordance with relevant standards and good engineering practices. In light material service means the container is used to manage a material for which both of the following conditions apply: The vapor pressure of one or more of the organic constituents in the material is greater than 0.3 kilopascals (kPa) at 20 °C; and the total

Any number of persons carrying on one business in partnership at any one place during any tax year are required to pay only one special tax. (26 U.S.C. 5733)

(a) In generalFor purposes of section 461(h), economic performance shall be deemed to occur as qualified payments are made by the taxpayer to a designated settlement fund. (b) Taxation of designated settlement fund (1) In generalThere is

*         *         *         *         *         *    SANCO Middle East, FZC, a.k.a., the following one alias: —SANCO ME FZC. For all items subject to the EAR. (See § 744.11 of the EAR). Presumption of denial 85 FR [INSERT FR PAGE NUMBER], March 16, 2020.   P.O. Box 8447, Sharjah Airport Free Zone (SAIF Zone), Sharjah, U.A.E.; and Warehouse #X1-51, Al Dhaid Road

and the total penal sum of the bond must be available to satisfy liability incurred at any of the covered locations. (b) Area operations bonds filed by corporations. An area operations bond may only cover distilled spirits plants and adjacent bonded wine cellars that are operated by the same person. For purposes of this section, a corporation and its controlled subsidiaries are considered to be one person. Further, a controlled

more than one complete weekend; and (2) Necessary adjustments are made to the inventory record to reflect the actual quantities on hand June 30 or December 31. (b) Alternate dates. On approval of an application filed with the appropriate TTB officer, required physical inventories may be taken on dates other than June 30 and December 31 if the dates established for taking such inventories:

(a) In general. This section illustrates the computation of the credit for the elderly in the case of an individual who has attained the age of 65 before the close of the taxable year. This section shall not apply to an individual for any taxable year for which the individual makes the election described in section 37(e)(2) and paragraph (b) of

with the requirements of this subpart on the following basis: (1) The Coast Guard may detail a marine inspector or other Coast Guard designated inspector at any time to visit any place where bulkhead panels are manufactured to conduct any inspections or examinations deemed advisable and to select representative samples for further examination, inspection, or tests. The inspector shall be admitted to any place where work is done on bulkhead panels or component

assignments made to assist in providing security at an otherwise qualified location in connection with the arrival, departure, or during the visit of a foreign dignitary. Reimbursable costs will also include the costs for establishing both fixed posts at a qualified location and protective perimeters outside of a qualified location when it is clearly established to the satisfaction of the Assistant Secretary that such assignments were necessary to assure the safety of the qualified location. Overhead and

(a) General. All persons qualified under this part shall keep accurate records of all receipts, shipments, usage, destructions and claims pertaining to the withdrawal and use of tax-free alcohol. These records shall be in sufficient detail to enable the permittee to reconcile any losses or gains for the semi-annual inventory, and to enable appropriate TTB officers to verify all transactions and to ascertain whether there has

(a) Type of enrollment. A former spouse who meets the requirements of §890.803 may elect coverage for self only, self plus one, or self and family. A self and family enrollment covers only the former spouse and all eligible children of both the former spouse and the employee, former employee, or employee annuitant, provided such

-shape) and sewn or otherwise assembled in one or more CBTPA beneficiary countries, from fabrics or yarn that is not formed in the United States or in one or more CBTPA beneficiary countries, to the extent that apparel articles of those fabrics or yarn would be eligible for preferential treatment, without regard to the source of the fabrics or yarn, under Annex 401 of the NAFTA; (8) Apparel articles that are both cut (or knit-to-shape) and sewn or otherwise

§301.6225-3. Partnership adjustments may result in more than one imputed underpayment pursuant to paragraph (g) of this section. Each imputed underpayment determined under this section is based solely on partnership adjustments with respect to a single taxable year. (2) Partnership pays the imputed underpayment. An imputed underpayment

Accountability Office, or other Federal report, hearing, audit, or investigation; or (iii) from the news media, unless the action is brought by the Attorney General or the person bringing the action is an original source of the information. (B) For purposes of this paragraph, "original source" means an individual who either (i) prior to a public disclosure under subsection (e)(4)(a), has

aircraft during flight time and whose duties include but are not necessarily limited to cabin-safety-related responsibilities. Rest period means the period free of all responsibility for work or duty should the occasion arise. (b) Except as provided in paragraph (c) of this section, a certificate holder may assign a duty period to a flight attendant only when the applicable duty period limitations

) Is a bonded registrant (as defined in §48.4101-1(b) of this chapter) at any time during the period; (ii) Has been registered under section 4101 for less than one year at the beginning of the period; (iii) Meets the acceptable risk test of

standards are deemed by the Secretary to be as rigorous as those set forth by paragraph (b) of this section; and further, the Secretary may accept the results of tests for one aftertreatment device as evidencing the efficiency of another aftertreatment device which the Secretary determines to be essentially identical to the one tested. (d) Operators must maintain in accordance with manufacturer specifications and free of observable defects, any aftertreatment device