, identification of entries for designation for same condition drawback shall be on the basis of one of the accounting methods in §190.14 or §191.14 of this chapter, as appropriate. (ii) Exception. Agricultural goods imported from Mexico

service plan, and to parties specified in paragraph (b)(1)(vii) of this section; (iii) Allow not less than 30 days for public comment on the supportive service plan; (iv) Make free copies of the draft plan available upon request, and in accessible format, when appropriate; (v) Conduct at least one public meeting regarding the supportive service plan;

(a) You must design and operate a containment system for your container storage areas according to the requirements in paragraph (b) of this section, except as otherwise provided by paragraph (c) of this section. (b) The design and operating requirements for a containment system are: (1) A base must underlie the containers that is free of cracks or gaps and is sufficiently impervious to contain leaks

occurs in nature in pieces having one dimension of two inches or more and which is valuable and used for some application that requires such dimensions. Permit. A signed legal document between the Forest Service and one who is authorized to remove mineral materials free of charge, which specifies (among other things) the conditions of removal by the permittee.

(a) General. Each railroad must ensure that each regulated employee has an equal chance of being selected for random testing whenever selections are made. A railroad may not increase or decrease an employee's chance of being selected by weighting an entry or pool. (b) Method of selection. (1) Each railroad must use a

(a) Identity. (1) The color additive FD&C Red No. 3 is principally the monohydrate of 9 (o- carboxyphenyl)-6-hydroxy - 2,4,5,7-tetraiodo-3H-xanthen-3-one, disodium salt, with smaller amounts of lower imdinated fluoresceins. (2) Color additive mixtures for food use made with FD&C Red No. 3 may contain only those

(a) Prohibition. An officer or employee of the FDIC who serves as a senior examiner of an insured depository institution for at least 2 months during the last 12 months of that individual's employment with the FDIC may not, within 1 year after the termination date of his or her employment with the FDIC, knowingly accept compensation as an employee, officer, director, or consultant from— (1) The

substituted "section 306(a)(1)" for "section 309(a)(1)". 1976—Par. (2). Pub. L. 94–283, §306(b)(1), inserted provision that "candidate" shall not include any individual who is not actively conducting campaigns in more than one State in connection with seeking nomination for election to

must file the application for exemption (Form 4361) prescribed by §1.1402(e)-2A on or before whichever of the following dates is later: (i) The due date of the income tax return (see section 6072), including any extension thereof (see section 6081), for his second taxable year ending after 1967, or (ii) The due date of

(relating to the estate tax) duplicate receipts, either of which shall be sufficient evidence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts. (c) Cross references (1) For receipt required to be furnished by employer to employee with respect to employment taxes, see

section 2010. (d) Burden of proofIf the Secretary establishes that it is reasonable to believe that an individual's loss of United States citizenship would, but for this section, result in a substantial reduction in the estate, inheritance, legacy, and succession taxes in respect of the transfer of his estate, the burden of proving that such loss of citizenship did not have for one of its principal purposes the avoidance of

(a) In general. Section 6662(a) imposes an accuracy-related penalty on any portion of an underpayment of tax (as defined in section 6664(a) and §1.6664-2) required to be shown on a return if such portion is attributable to one or more of the following types of misconduct: (1) Negligence or

under the provisions of this section only if the employee is not entitled to claim the amount thereof as a credit against income tax as provided in §1.31-2 of this chapter (Income Tax Regulations). Each claim under this section shall be made with respect to wages received within one calendar year (regardless of the year or years after 1936 during which the services were performed for which such wages

commerce, for a workweek longer than forty hours unless such employee receives compensation for his employment in excess of the hours above specified at a rate not less than one and one-half times the regular rate at which he is employed. (2) No employer shall employ any of his employees who in any workweek is engaged in commerce or in the production of goods for commerce, or is employed in an enterprise engaged in commerce or in the production of goods for commerce

by the corporation described in clauses (i) and (ii) shall be treated as one corporation for purposes of section 6166 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]. "(B) Effect of election.—Any executor who elects the application of this paragraph shall be treated as having made the election under paragraph (8) of

State REAL ID programs will be subject to DHS review to determine whether the State meets the requirements for compliance with this part. (a) General inspection authority. States must cooperate with DHS's review of the State's compliance at any time. In addition, the State must: (1) Provide any reasonable information pertinent to determining compliance with this

as the property owned by the transferor. For purposes of this section, members of the transferor's family include the persons described in §25.2701-2(b)(5) and any other individual who is a natural object of the transferor's bounty. Any property held by a member of the transferor's family under the rules of

) 24 CFR Part 590   Urban homesteading (12 U.S.C. 1706e) 24 CFR Part 597   Urban empowerment zones and enterprise communities (Round one designations) (26 U.S.C. 1391) 24

amount to which paragraph (1) applies shall be allowed as a credit for the taxable year beginning in the calendar year during which the wages were received. If more than one taxable year begins in the calendar year, such amount shall be allowed as a credit for the last taxable year so beginning. (c) Special rule for backup withholdingAny credit allowed by subsection (a) for any amount withheld under

“U.S. Fancy,” “U.S. Extra No. 1,” “U.S. No. 1,” and “U.S. Select” consists of 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

(a) For purposes of this subpart, a Completing Carrier is a long distance carrier or switch-based long distance reseller that completes a coinless access code or subscriber toll-free payphone call or a local exchange carrier that completes a local, coinless access code or subscriber toll-free payphone call. (b) Except as provided herein, a Completing Carrier that completes a coinless access code or subscriber toll-free payphone call