that allegation. The answer must also set forth any additional or new matter the respondent believes supports a defense or claim of mitigation. Any defense or partial defense not specifically set forth in the answer shall be deemed waived, and evidence thereon may be refused, except for good cause shown. (c) Demand for hearing. If the respondent desires a hearing, a written demand for one must be submitted with the answer. Any

(b)(1)(i) of this section does not apply if a plan (or health insurance coverage) satisfies the requirements of paragraph (f) or (g) of this section (relating to exemptions for small employers and for increased cost). (2) Plan with no limit or limits on less than one-third of all medical/surgical benefits. If a plan (or health insurance coverage) does not include an aggregate lifetime or annual dollar limit on any medical

, specifications, and standards that incorporate the latest hazard-resistant designs and establish minimum acceptable criteria for the design, construction, and maintenance of residential structures and facilities that may be eligible for assistance under this chapter for the purpose of protecting the health, safety, and general welfare of the buildings' users against disasters; (iv) facilitating participation in the community rating system; and

, palmitic acid, palmitoleic acid, and stearic acid, and lesser amounts of the associated acid esters. (b) The food additive meets the following specifications: (1) Free methyl alcohol not to exceed 150 parts per million. (2) Unsaponifiable matter not to exceed 2 percent. (3) It is free of chick-edema factor or other factors toxic to chicks, as evidenced during the

(a) Issuance of special tax stamps. Upon filing a properly executed return on TTB Form 5630.5t together with the full tax remittance, the taxpayer will be issued an appropriately designated special tax stamp. If the return covers multiple locations, TTB will send to the taxpayer's principal place of business (or principal office in the case of a corporate taxpayer) one appropriately designated stamp for each location listed on

A lender must meet the requirements described in this section to be approved for participation in the SFHGLP. (a) Ability to underwrite and service loans. The lender must have a demonstrated ability to underwrite and service single-family home loans. A lender will be considered to have such a demonstrated ability if it qualifies as one of the following: (1) A

(a) In general. Section 818(e) prescribes the rules to be followed in recomputing the taxes of a life insurance company for the taxable year 1957 in cases where the method of accounting required to be used in computing the company's taxes for 1958 under section 818(a) and paragraph (a) of §1.818-2 is different from the method used

occurs before any other use. If any article is sold or resold for a use described in any one of these paragraphs and is not in fact so used, the paragraph is treated in all respects as inapplicable. (b) Exportation of tax-paid articles. A payment of tax under chapter 32 of the Code on the sale of any article will be considered to be an overpayment under section 6416(b)(2)(A) of the Code if the article is by any person exported to

§1.402(c)-2 for the definition of a rollover and A-7 of §1.402(c)-2 for rules for determining the portion of any distribution that is not eligible for rollover because it is a required minimum distribution. Q-2. If an amount is distributed by one plan

service worker, salesman, window washer, building custodian or other unskilled or common labor positions as well as clerical positions for which on-the-job training is not the normal method of procuring qualified personnel. (1) The job which is the objective of the training is one in which progression and appointment to the next higher classification are based upon skills learned through organized and supervised training on-the-job and not on such factors as length

(1) Nonreviewability.—For nonreviewability of Tax Court decisions in small claims cases, see section 7463(b). (2) Transcripts.—For authority of the Tax Court to fix fees for transcript of records, see section 7474.

The Secretary may, on recommendation of the Committee submitted prior to January 31 of the crop year, or on the basis of other information available to him, increase the free percentage to conform with such new relation as may be found to exist between trade demand for free dates and available supply of marketable dates of applicable grade and size. Upon any revision in the free and restricted percentages the control obligation of each handler with respect to free

−4 atm-cm3/s) based on air at 25 °C (77 °F) and one atmosphere differential pressure for solid radioactive content, or × 10−6 torr-liter/s (1.3 × × 10−6 atm−cm3/s) for liquid or gaseous radioactive content; and (5) A specimen that comprises or simulates radioactive

meeting the requirements of the regulations in this part. The return may be made by an agent in the name of the person required to make the return if an acceptable power of attorney is filed with the internal revenue office with which such person is required to file his returns and if such return includes all taxes required to be reported by such person on such return for the period covered by the return. Only one return on any one prescribed form for a return period shall be filed by or for a

§1.585-7(a) must be made on or before the later of— (i) February 28, 1994; or (ii) The due date (taking extensions into account) of the electing bank's original tax return for its disqualification year (as defined in §1.585-5(d)(1)) or, for elections under

(7) Provide a press service for joint-Service news and information for use by authorized DoD publication editors. (c) The Secretaries of the Military Departments shall: (1) Provide policy guidance and assistance to the Department's publications. (2) Encourage the use of CE publications when they are the most cost-effective means of fulfilling the command communication requirement.

one and one-half times such rate for the “hours” so credited in excess of 40. The number of “hours” credited to the employee bears no necessary relationship to the number of hours actually worked. It may be greater or less. “Overtime” may be payable in some cases after 20 hours of work; in others only after 50 hours or any other number of hours. (2) A similar task is set up and 8 hours' pay at the established rate is credited for the completion of the task in 8

section 2519, such person shall be entitled to recover from the person receiving the property the amount by which— (1) the total tax for such year under chapter 12, exceeds (2) the total tax which would have been payable under such chapter for such year if the value of such property had not been taken into account for purposes of chapter 12. (c) More than one

-half (21⁄2) inches wide and running at a speed of less than one thousand (1,000) feet per minute, and if free from metal lacings or fastenings may be guarded with a nip-point belt and pulley guard. (3) For the Textile Industry, because of the presence of excessive deposits of lint, which constitute a serious fire hazard, the sides and face sections only of nip-point

the provisions of this section shall, prior to making a tax-free sale or purchase, file TTB Form 5300.28, in duplicate, executed in accordance with the instructions contained on the reverse of TTB Form 5300.28. The person who receives an approved Certificate of Registry shall be considered to be registered for purposes of selling or purchasing articles tax free as provided in this section. In the case of a nonprofit educational organization, information shall be furnished showing that the

individual (as defined in section 143) filing a separate return. No carryover or carryback of expenditures in excess of $10,000 is permitted. The maximum annual amortization deduction for expenditures incurred in any taxable year is $1,428.57 ($10,000/7). The maximum deduction in the first and eighth taxable years of the amortization period is one-half that amount, or $714.29, because of the half-year convention provided in

face of the knuckle. (3) A coupler assembly without anti-creep protection. (4) Free slack in the coupler or drawbar not absorbed by friction devices or draft gears that exceeds one-half inches.

debarment/suspension (2 CFR part 180, OMB Guidelines to Agencies on Government-wide Debarment and Suspension and USDA implementing regulations 2 CFR part 417); governing restrictions on lobbying (2 CFR part 200, subpart E and USDA implementing regulations 2 CFR part 400, part 415, and part 418); and governing the drug-free workplace requirements (2 CFR part 182, Government-wide Requirements for Drug-Free Workplace); FNS guidelines; and, instructions issued under the FNS Directives Management System. The