(a) Treatment of gain or loss in the case of the purchaser (1) General ruleGain or loss attributable to the sale or exchange of, or loss attributable to failure to exercise, an option to buy or sell property shall be considered gain or loss from the sale or exchange of property which has the same character as the property to which the option relates has in the hands of the taxpayer

15 U.S.C. 41 et seq.]. (b) Coins and other numismatic itemsThe manufacture in the United States, or the importation into the United States, for introduction into or distribution in commerce, or the sale in commerce of any imitation numismatic item which is not plainly and permanently marked "copy", is unlawful and is an unfair or deceptive act or practice in commerce under the Federal

set of books and records that are kept in British pounds. DE1 owns pounds and all of the stock of a foreign corporation, FC. DE1 is liable to a lender on a pound-denominated obligation that was incurred to acquire the stock of FC. The FC stock, the pounds, and the liability incurred to acquire the FC stock are recorded on DE1's separate books and records. DE1 has no other assets or liabilities and conducts no activities (other than holding the FC stock and servicing its liability).(ii)

In this chapter: (1) ChildThe term "child" means an individual under the age of 13. (2) OperatorThe term "operator"— (A) means any person who operates a website located on the Internet or an online service and who collects or maintains personal information from or about the users of or visitors to such website or

. Contact cooling water is sprayed onto the metal as it is dropped into the mold, and the metal ingot falls into a water bath at the end of the casting process. (l) “Drawing” is the process of pulling a metal through a die or succession of dies to reduce the metal's diameter or alter its cross-sectional shape. (m) “Dye penetrant testing” is a nondestructive method for finding discontinuities that are open to the surface of the metal

possibility of unintended contact by prohibited substances or organisms. Buy-up coverage means NAP assistance that is available for all eligible NAP covered crops (other than for crops and grasses intended for grazing) at a payment amount that is equal to an indemnity amount calculated for buy-up coverage computed under section 508(c) or (h) of the Federal Crop Insurance Act and equal to the amount that the buy-up coverage yield for

(a) *  *  * (1) *  *  * (i) Any State that has a buy-in agreement in effect must participate in daily exchanges of enrollment data with CMS. (ii) [Reserved] *   *   *   *   *

If the offer of an end product from a qualifying country source listed in 225.872-1(b), as evaluated, is low or otherwise eligible for award, prepare a determination and findings exempting the acquisition from the Buy American statute and the Balance of Payments Program as inconsistent with the public interest, unless another exception such as the Trade Agreements

(a) Cost means the actual amount paid for any asset. (b) Market value means the price at which a willing seller would sell to a willing buyer, neither under any compulsion to buy or sell. (c) Unpaid balance means total principal and accrued interest owed. (d

This subpart applies to the issuance of country-of-origin advisory rulings and final determinations relating to Government procurement under Title III, “Trade Agreements Act of 1979,” Pub. L. 96-39, 93 Stat. 144, for the purpose of granting waivers of certain “Buy American” restrictions in U.S. law or practice for products for eligible countries. This subpart is intended to be applied consistent with the Federal Acquisition Regulations (48 CFR chapter 1) and the

Promptly upon the expiration of 30 calendar days after the filing date, or if by the expiration of such 30-day period notice pursuant to section 8(a) of the Act of the commencement of proceedings has not been published, then as soon as practicable after publication of such notice, a broker or dealer who had executed transactions in securities out of which arose open contractual commitments with the debtor shall furnish to the trustee such information with respect to the buy-in, sell-out or

product or service, negotiating group discounts on behalf of your members, offering third party products and services to members through the sale of advertising space on your website, account statements and receipts, and selling statistical or consumer financial information to outside vendors to facilitate the sale of their products to your members. You may perform administrative functions on behalf of vendors to facilitate transactions between your members and another institution.

securities exchange or national securities association, pursuant to the procedures established by that exchange or association, its best bids, best offers, and quotation sizes for any subject security. (2) Subject to the provisions of paragraph (b)(3) of this section, each responsible broker or dealer shall be obligated to execute any order to buy or sell a subject security, other than an odd-lot order, presented to it by another broker or dealer, or any other person

(a) Requesters must submit all requests for records from EPA under the FOIA in writing and by one of the following methods: (1) EPA's FOIA submission website at https://www.foiaonline.gov; (2) An electronic government submission website established pursuant to 5 U.S.C. 552

payments under this subpart that are commensurate with that producer's share in the crop as specified on the application. (2) Should a person who is entitled to receive a payment under this subpart die, that payment, as earned, may be made to other persons as provided for in the rules specified in part 707 of this title. (3) Third parties may also receive payments to the extent provided for in part 707 of this title for other

For purposes of this subchapter— (1) continuity of a session of Congress is broken only by an adjournment of the Congress sine die, and the days on which either House is not in session because of an adjournment of more than three days to a day certain are excluded in the computation of the period indicated; (2) the term "major drug producing country" means a country that illicitly

to deductions as provided in §404.421.) (3) You remarry. Your benefits will not end, however, if you marry someone entitled to old-age, disability, wife's, husband's, widow's, widower's, father's, mother's, parent's or disabled child's benefits. (4) You die. (c) If you were entitled to spouse's

(a) Who is eligible for this method. You must before 1979, reach age 62, become disabled or die to be eligible for us to compute your primary insurance amount under the average-monthly-wage method. Also, as explained in §404.230, if you reach age 62 after 1978 but before 1984, you are eligible to have your primary insurance amount

§ 2803.12 What happens to my grant or lease if I die? (a) If a grant holder dies, any inheritable interest in a grant or lease will be distributed under State law. (b) If the receiver of a grant or lease is not qualified to hold a grant or lease under