(ii) Less than half of the original cotyledon tissue free of necrosis or decay. (2) Epicotyl: (i) Missing. (May be assumed to be present if cotyledons are intact.) (ii) [Reserved] (3) Hypocotyl: (i) Deep open cracks extending into the conducting tissue.

the soil surface. (4) Root system: A primary root, with secondary roots usually developing within the test period. (b) Abnormal seedling description. (1) Cotyledons: (i) Less than half of the original cotyledon tissue remaining attached. (ii) Less than half of the original cotyledon tissue free of necrosis or decay.

(a) Frozen eggs, frozen whole eggs, frozen mixed eggs is the food prepared by freezing liquid eggs that conform to §160.115, with such precautions that the finished food is free of viable Salmonella microorganisms. (b) Monosodium phosphate or monopotassium phosphate may be added either directly or

defined in §409.3 of this chapter, or for a new condition that arose while the individual was receiving care in the SNF or swing-bed hospital for a condition for which he or she received inpatient care in a participating or qualified hospital; or (ii) The individual has been correctly assigned one of the case-mix classifiers that CMS designates as representing the

recognized in the same amount in each such period for income tax purposes. (2) Timing differences means differences between amounts of expenses or revenues recognized for income tax purposes and amounts of expenses or revenues recognized for ratemaking purposes, which differences arise in one time period and reverse in one or more other time periods so that the total amounts of expenses or revenues recognized for income tax purposes

thirty-one day period of presence but satisfies the continuous presence requirement only for a later thirty-one day period, the individual's residency starting date shall be the first day of the later thirty-one day period of presence. For purposes of this paragraph (c)(3), days of presence that are otherwise excluded under section 7701(b)(3)(D)(i) and §301.7701(b)-3(a)(1) (exempt individual

(a) In general. If an applicable large employer member fails to offer to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan for any calendar month, and the applicable large employer member has received a Section 1411 Certification with respect to at least one full-time employee, an assessable payment is imposed. For the calendar month

CFC-12 Automobile Motor Vehicle Air Conditioning (New equipment only) R-152a as a substitute for CFC-12 Acceptable subject to use conditions Engineering strategies and/or devices shall be incorporated into the system such that foreseeable leaks into the passenger compartment do not result in R-152a concentrations of 3.7% v/v or above in any part of the free

(2) No exemption for tax avoidance loans. If a taxpayer structures a transaction to be a loan described in paragraph (b) of this section and one of the principal purposes of so structuring the transaction is the avoidance of Federal tax, then the transaction will be recharacterized as a tax avoidance loan as defined in section 7872(c)(1)(D). (b) List of exemptions

§25.2513-1) to the application of section 2513. If both spouses are (without regard to the provisions of section 2513) required under the provisions of §25.6019-1 to file returns, returns must be filed by both spouses. If only one of the consenting spouses is (without regard to the provisions of section 2513) required under

(a) In general. Returns, statements, and other documents required to be made by partnerships under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A of the Code shall be signed by any one of the partners. However, with respect to the signing of powers of attorney, see paragraph (a)(2) of

(a) Fees shall be charged for all livestock grazing or livestock use of National Forest system lands, or other lands under Forest Service control. An exception is livestock authorized free of charge under provisions of §222.3(c)(2)(ii) (B) through (G). (b) Guiding establishment of fees are the law and general governmental policy as

brown glass bottle. (2) Standard iodine solution, 1 ml = 0.001771 g I. Transfer 33.7 ml of above 0.1N stock solution into a 250 ml volumetric flask; add water to mark and mix well. Then, for 100 ml sample of gas, 1 ml of standard iodine solution is equivalent to 100 grains H2S per cubic feet of gas. (3) Starch solution. Rub into a thin paste about one teaspoonful of wheat starch

The Tutwiler procedure may be found in the Gas Engineers Handbook, Fuel Gas Engineering practices, The Industrial Press, 93 Worth Street, New York, NY, 1966, First Edition, Second Printing, page 6/25 (Docket A-80-20-A, Entry II-I-67). (a) When an instantaneous sample is desired and H2S concentration is 10 grains per 1000 cubic foot or more, a 100 ml Tutwiler burette is used. For

(a) Definitions. For purposes of section 909, this section, and §§1.909-2 through 1.909-5, the following definitions apply: (1) The term section 902 corporation means any foreign corporation with respect to which one or more domestic corporations meet the

Effective date: These final regulations are effective on December 16, 2019. Applicability dates: For dates of applicability, see § 1.355-8(i). FOR FURTHER INFORMATION CONTACT: W. Reid Thompson, (202) 317-5024, or Richard K. Passales, (202) 317-5024 (not toll-free numbers).

1Assumes that all insulation is rated for the applied voltage or higher. (k) Minimum free distances. Motor-starter enclosures must be designed to establish the minimum free distance (MFD) between the wall or cover of the enclosure and uninsulated electrical conductors inside the enclosure in accordance with the following table

must be filed either with the income tax return, or with an amended return, for the first taxable year of the individual for which the election is to be effective. An election once made remains in effect for that year and all subsequent years unless revoked under paragraph (b) of this section. Each election shall contain information sufficient to determine whether the individual is a qualified individual as provided in

from warehouse, for consumption, may be imported into the continental United States free of duty generally. Amendments 1950—Act Sept. 7, 1950, permitted free entry of articles into the United States from the Virgin Islands when such articles contain foreign materials which may be imported directly into the United

Interim emissions (c) Regional conformity test requirements for all nonattainment and maintenance areas. This provision applies one year after the effective date of EPA's nonattainment designation for a NAAQS in accordance with §93.102(d) and until the effective date of revocation of such NAAQS for an

instrumentality thereof, a State, a political subdivision of a State, or any agency or instrumentality of one or more States or political subdivisions, or (B) an organization exempt from tax under section 501(a) (other than an organization required to make a return of the tax imposed under subtitle A for its taxable year). (2) Exception

pavilion site, showing its areas and boundaries, its grade elevations, and surface and subsoil conditions. 2. Exhibit No. 2. Evidence of resolutions, statutes, opinions, etc., as to the applicant's ability to convey by deed the real property comprising the proposed Federal pavilion site in fee-simple and free of liens and encumbrances to the Federal Government. The only consideration on the part of the Government for the conveyance of the property shall be

(1) The prevailing world market price for a class of rice will be determined by CCC based upon a review of prices at which rice is being sold in world markets and a weighting of such prices through the use of information such as changes in supply and demand of rice, tender offers, credit concessions, barter sales, government-to-government sales, special processing costs for coatings or premixes, and other relevant price indicators, and will be expressed in U.S. equivalent values F.O.B. (free