Concerning the proposed regulation, Kara M. Soderstrom of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) at (202) 317-5234; concerning submissions of comments and/or requests for a public hearing, Regina Johnson, (202) 317-5177 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background

operates under a franchise to sell a particular make of automobile and also may be required to stock certain parts and to maintain specified service facilities, it is clear that he retains the control of the management of his business in those respects which characterize an independent businessman. He determines the prices for which he sells his merchandise. Even if prices are suggested by the manufacturer, it is well known that the dealer exercises wide discretion in this respect, free of control by

dropping the specified weight one time without failure of the system being tested. A new system shall be used for each test. (5) The test weight for each test shall be hoisted exactly 4 feet (1.2 m above its “at rest” position), and shall be dropped so as to permit a vertical free fall of 4 feet (1.2 m). (6) The test is

Public Law 91–508, is liable to the United States Government for a civil penalty of not more than the greater of the amount (not to exceed $100,000) involved in the transaction (if any) or $25,000. For a violation of section 5318(a)(2) of this title or a regulation prescribed under section 5318(a)(2), a

the case of whisky produced in the United States and stored in reused oak containers, except for corn whisky, and for light whisky produced on or after January 26, 1968, there shall be stated in lieu of the words “____ years old” the period of storage in reused oak containers as follows: “____ stored ____ years in reused cooperage.” (5) Optional age statements shall appear in the same form as required age statements. (b)

This part sets forth procedures and rules for the implementation of Article 1904 of the North American Free Trade Agreement under the Tariff Act of 1930, as amended by title IV of the North American Free Trade Agreement Implementation Act of 1993 (19 U.S.C. 1516a and 1677f(f)). This part is authorized by section 402(g) of the North American Free Trade Agreement Implementation Act of 1993.

refrigerant tank that provides for recycling and/or disposal of the residual refrigerant, in either case in a manner that does not vent. Or the marketer may exclude use of a one-way container, in the machine's operating instructions. 7.4   All flexible hoses must comply with SAE J2196. 7.5   Service hoses must have shutoff devices located at the connection point to the system being serviced. Any hoses or lines connected to refrigerant

fleet of 20 or more, each one satisfying the maximum value requirement of § 1.61-21(d)(5)(v)(D). The Annual Lease Value calculated for automobiles in the fleet, based on the fleet-average value, must remain in effect for the period that begins with the first January 1 the fleet-average valuation rule is applied by the employer to the automobiles in the fleet and ends on December 31 of the subsequent

the purchasing corporation and the sellers of the stock. (Rules concerning eligibility for these elections are contained in §§1.338-2, 1.338-3, and 1.338(h)(10)-1.) However, if, as a result of the deemed purchase of old target's assets pursuant to a section 336(e) election, there would be both a qualified stock purchase and a qualified stock disposition (as defined in

§56.4911-8   Excess lobbying expenditures of affiliated group. (a) Application. (b) Affiliated group treated as one organization. (c) Tax imposed on excess lobbying expenditures of affiliated group. (d) Liability for tax. (1) Electing organizations. (2) Tax based on excess lobbying expenditures. (3) Tax based on excess grass roots

proposing action on four permitting rules submitted as a revision to the San Diego County Air Pollution Control District (SDAPCD or “District”) portion of the California State Implementation Plan (SIP). We are proposing a limited approval and limited disapproval of one rule and proposing approval of the remaining three rules. These revisions concern the District's New Source Review (NSR) permitting program for new and modified sources of air pollution under section 110(a)(2)(C) and part D of title I of

(a) This part describes the emission measurement procedures that apply to testing we require for the following vehicles: (1) Model year 2014 and later heavy-duty highway vehicles we regulate under 40 CFR part 1037 that are not subject to chassis testing for exhaust emissions under 40 CFR part 86. (2) Model year 2022 and later motor vehicles (light-duty and heavy-duty) that are subject to chassis

alternate to represent handlers shall be an individual who is a handler, or an officer or employee of a handler in the portion of the production area for which selected. (c) The Secretary shall select one producer member of the committee, and alternate, from each of the districts established, or reestablished, pursuant to §958.27. The Secretary shall also select one handler

The manufacturer who removes tobacco products, or cigarette papers or tubes under this part shall be liable for the taxes imposed thereon by 26 U.S.C. 5701, until such tobacco products, or cigarette papers or tubes are received by the Federal agency. Any person who possesses tobacco products, or cigarette papers or tubes in violation of

(a) Except as provided in paragraphs (d) and (f) of this section, no certificate holder may allow the carriage or operation of equipment for the storage, generation or dispensing of medical oxygen unless the conditions in paragraphs (a) through (c) of this section are satisfied. Beginning August 22, 2016, a certificate holder may allow a passenger to carry and operate a portable oxygen concentrator when the conditions in paragraphs (b) and (f) of this section are

paragraph (b)(3) of this section) in a controlled entity is valued at zero, unless it is a qualified payment right (as defined in paragraph (b)(6) of this section). Controlled entity is defined in paragraph (b)(5) of this section. (3) Special rule for valuing a qualified payment right held in conjunction with an extraordinary payment right. If an applicable retained interest confers a qualified payment right and one or more

§ 4041.27, the annuity information described therein; (6) Benefit information. A statement that each affected party entitled to plan benefits will receive a written notification regarding his or her plan benefits; (7) Summary plan description. A statement as to how an affected party entitled to receive the latest updated summary plan

(a) In general. (1) Service performed on or after December 31, 1954, by an individual on a boat engaged in catching fish or other forms of aquatic animal life (hereinafter “fish”) are excepted from employment if— (i) The individual receives a share of the boat's (or boats' for a fishing operation involving more than one boat) catch of fish or a share of the

transferee shall include the holding period of the property in the hands of the transferor. (f) Special rules for property which is substantially improved (1) Amount treated as ordinary incomeIf, in the case of a disposition of section 1250 property, the property is treated as consisting of more than one element

surface into the soak solvent and from removing the surface from the soak solvent. (c) Time of soak. Soak the surface for a minimum of 1 hour. (d) Surface conditions for the validation study. Prior to beginning the validation study, ensure that there are no free-flowing liquids on surfaces and that surfaces are dry (i.e., there are no liquids visible without

(a)(1) shall not submit an annual electronic notification under section 6033(i). This includes the following types of organizations: (i) Any organization included in a group return for that year under §1.6033-2(d). (ii) All private foundations required to file under

§ 1471.630 May the Federal Mediation and Conciliation Service impute conduct of one person to another? For purposes of actions taken under this rule, we may impute conduct as follows: (a) Conduct imputed from an individual to an organization. We may impute the fraudulent

excluded from S's gross income under section 959(b) and therefore is not included in S's foreign base company shipping income. One hundred percent of T's earnings and profits for 1978 described in §1.959-3(b)(3) were attributable to reinvested foreign base company shipping income. As a result, the entire $20 amount is included in S's foreign base company shipping income under this paragraph. See

; concerning submissions of comments and requests for a public hearing, Regina Johnson at (202) 317-6901 (not toll-free numbers), fdms.database@irscounsel.treas.gov. SUPPLEMENTARY INFORMATION: Background The paragraphs of section 6033 of the Internal Revenue Code (Code) outline various requirements for

part 147 of this subchapter or otherwise sanitized. (c) Any nutritive material provided to chicks must be free of the avian pathogens that are officially represented in the Plan disease classifications listed in § 145.10. (d) Poultry must be protected from vectors known to be in the wild and thus must be housed in enclosed

section 6406 of the Internal Revenue Code of 1986 (26 U.S.C. 6406). (b) (1) To carry out this section and to the extent provided by and only subject to section 6103