Membership in more than one crab harvesting cooperative. (A) A QS holder may join one crab harvesting cooperative per CR fishery. (B) Upon joining a crab harvesting cooperative for a CR fishery, NMFS will convert all of a QS holder's QS holdings for that CR fishery to crab harvesting cooperative IFQ. (2) Legal and

(a) Scope and purpose. An individual or RPE may be engaged in more than one trade or business. Except as provided in this section, each trade or business is a separate trade or business for purposes of applying the limitations described in §1.199A-1(d)(2)(iv). This section sets forth rules to allow individuals and RPEs to

person at the on-site visit. (d) Identification of minimal effect exemptionsFor purposes of applying the minimal effect exemption under subsection (f)(1), the Secretary shall identify by regulation categorical minimal effect exemptions on a regional basis to assist persons in avoiding a violation of the ineligibility provisions of section 3821 of this

one class of stock outstanding. However, for distributions in partial liquidation, see section 302(e). The redemption of all of one class of stock (except section 306 stock) either at one time or in a series of redemptions generally will be considered as a distribution under section 301 if all classes of stock outstanding at the time of the redemption are held in the same proportion. Distributions in redemption of stock may be treated as distributions under section 301 regardless of the provisions

RCRS transmitters may only be used to transmit one-way communications and only for the purposes set forth in this section. (One-way communications are transmissions which are not intended to establish communications with another station.) (a) Control of model crafts and devices. When an RCRS transmitter is used to control a model craft or device, the RCRS channels in specific frequency bands must

(a) General ruleA regulated investment company— (1) which holds (directly or indirectly) one or more tax credit bonds on one or more applicable dates during the taxable year, and (2) which meets the requirements of section 852(a) for the taxable year (determined

Capital Impairment has the meaning set forth in §4290.1830(b). Central Registration Agent or CRA means one or more agents appointed for the purpose of issuing Trust Certificates (TCs) and performing the functions enumerated in

26 U.S.C. 5001 or 7652 on each proof gallon or part thereof of distilled spirits produced in or imported into the United States (e.g., a product containing alcoholic flavoring materials on which drawback has been claimed by the manufacturer of the material under 26 U.S.C. 5131-5134). For each such product, the additional supporting

] We, therefore, propose that our error in relying on the Sierra Club modeling represents an insufficient basis for the EPA's initial nonattainment designations. Accordingly, we are proposing to correct this error by designating the areas as unclassifiable. One of the most significant limitations and uncertainties with Sierra Club's modeling is the absence of variable stack conditions and

(a) Subject to paragraph (b) of this section, a winemaker, in the production of wine from honey, may add the following: (1) Water to facilitate fermentation, provided the density of the honey and water mixture is not reduced below 13 degrees Brix; (2) Hops in quantities not to exceed one pound for each 1,000 pounds of honey; and (3) Pure, dry sugar or honey for

either equal or varying length) that a taxpayer selects for computing gain and loss under the NAV method for shares in an MMF. Computation periods must possess all of the following attributes: (i) Every day during the taxable year falls within one, and only one, computation period; (ii) Each computation period contains days from only one taxable year; and (iii) If the taxpayer is a regulated

(a) General ruleFor purposes of this title— (1) except as provided in subsection (b), no summons may be issued under this title, and the Secretary may not begin any action under section 7604 to enforce any summons to produce or analyze any tax-related computer software source code; and

section 6501 (relating to the assessment and collection of tax) or under section 6531 (relating to criminal prosecutions) with respect to such person shall be suspended for the period during which a proceeding, and appeals therein, with respect to the enforcement of such summons is pending. (2) Suspension after 6 months of service of summonsIn the

) multiple employer plans treated as one planIn the case of annuity contracts to which this section applies and to which section 403(b) applies by reason of the plan under which such contracts are purchased meeting the requirements of paragraph (15) thereof, such plan shall be treated as a single plan for purposes of this section. (h) Cross references

§1.46-3, and (2) The $25,000 amount specified in section 46(a)(2), relating to limitation based on amount of tax, shall be reduced by 50 percent of such amount. For example, if a domestic building and loan association places in service on January 1, 1963, new section 38 property with a basis of $30,000 and an estimated useful life of 6 years, its qualified investment for 1963 with respect to

misstatements under chapter 1. The penalties for disregard of rules or regulations and for a substantial understatement of income tax may be avoided by adequately disclosing certain information as provided in §1.6662-3(c) and §§1.6662-4(e) and (f), respectively. The penalties for negligence and for a

“U.S. Artificially Opened” consists of artificially opened pistachio nuts in the shell which meet the following requirements: (a) Basic Requirements: (1) Free from: (i) Foreign material; (ii) Loose kernels; (iii) Shell pieces; (iv) Particles and dust; and

(a) The owner of a fishing vessel, a fish processing vessel, or a fish tender vessel, 11 meters (36 feet) or more in length, except for vessels described in paragraph (b) or (c) of this section, shall ensure that the vessel does not operate on the high seas or beyond three miles from the coastline of the Great Lakes unless it has on board a float-free, automatically activated Category 1 406 MHz EPIRB stowed in a manner so that it will float-free if the vessel sinks