(a) Certain definitions. Except as otherwise provided, the definitions set forth in §1.148-1 apply for purposes of section 149(g) and this section. In addition, the following terms have the following meanings: Reasonable expectations means reasonable

content of eligible wine or eligible flavors used to manufacture the product. Thus, the permanent standard effective tax rate is the highest tax rate that would apply to the product because it is based on a batch with the least amount of alcohol from eligible wine and flavors that qualify for the credit under 26 U.S.C. 5010. By using this method the proprietor forgoes the possible use of a lower tax rate

shipping income of an electing corporation, and no credit shall be allowed against the tax imposed by section 1352(2). (2) No deduction shall be allowed for any net operating loss attributable to the qualifying shipping activities of any person to the extent that such loss is carried forward by such person from a taxable year preceding the first taxable year for which such

(a) Failure to display registrationEvery operator of a vessel who fails to display proof of registration pursuant to section 4101(a)(3) shall pay a penalty of $500 for each such failure. With respect to any vessel, only one penalty shall be imposed by this section during any calendar month. (b

(a) Failure to register or reregisterEvery person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any). (b) Amount of penaltyThe amount of the penalty under subsection (a) shall be—

(a) TransferA firearm may be transferred without the payment of the transfer tax imposed by section 5811 to any State, possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations. (b

Notes and Related Subsidiaries Effective Date of 2009 Amendment Amendment by Pub. L. 111–3 effective Apr. 1, 2009, see section 702(a)(6) of Pub. L. 111–3, set out as a note under

This section lists the captions that appear in the regulations under section 6038A. §1.6038A-1 General requirements and definitions. (a) Purpose and scope. (b) In general. (c) Reporting corporation. (1) In general. (2

(1) In generalThe term "taxable distribution" means any distribution from a donor advised fund— (A) to any natural person, or (B) to any other person if— (i) such distribution is for any purpose other than one specified in section 170(c)(2)(B), or

Waste Water Treatment Facility in Owatonna, Minnesota shall post public notice of all Significant Noncompliance subject to the publication requirement in §403.8(f)(2)(vii) at the Minnesota Pollution Control Agency website for a period of one year, as soon as practicable upon identifying the violations. In addition, the Owatonna Waste Water Treatment Facility shall post an explanation of how Significant

this section, projects— (1) that advance the goals of unity, and improving the quality of life in communities; and (2) that will be planned, or for which implementation will begin, within a reasonable period after January 10, 2002, as determined by the administrative organization. (e) Website and databaseThe administrative organization shall create and maintain websites and

(a) All requests for a final agency determination or FCIC interpretation submitted under this subpart must: (1) Be submitted to the Deputy Administrator using the guidelines provided on RMA's website at www.rma.usda.gov through one of the following methods: (i) In writing by certified mail or overnight delivery, to the Deputy Administrator, Risk Management

will be made, the manner in which the report will be made, and, if the report is in writing, the name, address, telephone number, email address, and website, if any, of the person from whom a copy of the report may be obtained at the debtor's expense. (b) Authorization to Review Confidential Patient Records. A motion by a patient care ombudsman under §333(c) to review confidential patient records shall be governed by

§73.682. (c) [Reserved] (d) The following materials are available at the Federal Communications Commission's Reference Information Center, located at the address of the FCC's main office indicated in 47 CFR 0.401(a), or at the FCC's Office of Engineering and Technology (OET) website: http://www.fcc.gov/oet/info/documents/bulletins/. (1) OET

“sender” is the same as the definition of that term in the CAN-SPAM Act, 15 U.S.C. 7702(16), provided that, when more than one person's products, services, or Internet website are advertised or promoted in a single electronic mail message, each such person who is within the Act's definition will be deemed to be a “sender,” except that, only one person will be deemed

ECI means the Employment Cost Index for Total Compensation (not seasonally adjusted), all civilian workers, as published on the website of the United States Department of Labor, Bureau of Labor Statistics, for the most recent 12-month period for which data are available on the date that is 60 days prior to the start of the calendar year. License availability date has the meaning

not submit information that you consider to be CBI or otherwise protected through https://www.regulations.gov, or email. The federal https://www.regulations.gov website is an “anonymous access” system, which means the EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send an email comment directly to the EPA without going through https://www.regulations.gov, then your email address will be automatically

claimed to be Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Do not submit information that you consider to be CBI or otherwise protected through http://www.regulations.gov., or email. The Federal http://www.regulations.gov. Website is an “anonymous access” system, which means EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send an email comment directly to EPA

Business Information (CBI) or other information whose disclosure is restricted by statute. Do not submit information that you consider to be CBI or otherwise protected through http://www.regulations.gov, or email. The Federal http://www.regulations.gov Website is an “anonymous access” system, which means EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send an email comment directly to EPA without going through http

claimed to be Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Do not submit information that you consider to be CBI or otherwise protected through http://www.regulations.gov, or email. The Federal http://www.regulations.gov. Website is an “anonymous access” system, which means EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send an email comment directly to EPA

(3) Direct input through the WAWF website. (d) The Contractor may submit a payment request and receiving report using methods other than WAWF only when— (1) The Contractor has requested permission in writing to do so, and the Contracting Officer has provided instructions for a temporary alternative method of submission of payment requests and receiving reports in the contract administration data section of this contract or task or delivery order; (2) DoD makes payment for

FHFA will publish each request that is submitted under paragraph (c)(1) of this section for an alternative target level on FHFA's public website for a period of at least 30 days, to provide the public an opportunity to comment on the request. FHFA will publish each request without redactions or other changes, except that FHFA will not publish any confidential or proprietary material. A Bank must submit any material supporting its request under paragraph (c)(1) of this section that it considers to