identified in the comprehensive assessment, cannot substitute for a home visit ordered as part of the plan of care, and cannot be considered a home visit for the purposes of patient eligibility or payment. The plan of care must include a description of how the use of such technology will help to achieve the goals outlined on the plan of care. (b) Physician's orders. The physician or allowed practitioner's orders for services in the

(§§31.3306(b)(1)-1 to 31.3306(b)(10)-1). (2) Remuneration paid after 1939 and before 1955. Whether remuneration paid after 1939 and before 1955 for employment performed after 1938 constitutes wages shall be determined in accordance with the applicable provisions of law and of 26 CFR (1939) Part 403 (Regulations 107). (3) Remuneration paid in 1939. Whether

=\"noopener noreferrer\"\u003ePublic Law 107–295\u003c/a\u003e, 116 Stat. 2064; Department of Homeland Security Delegation No. 0170. Rule 1, International Regulations for the Prevention of Collisions at Sea.\n"],"source":["CGD 71–114R, \u003ca href=\"https://www.federalregister.gov/citation/37-FR-12720\" class=\"fr-reference\" data-reference=\"37 FR 12720\"\u003e37 FR 12720\u003c/a\u003e, June 28, 1972, unless otherwise noted.\n"],"link":"/current/title-33/part-26","title":"Part 26"}]}

§ 101-26.508-1 Requisitioning data processing tape available through Federal Supply Schedule contracts. Federal Supply Schedules, FSC group 70, part XI, and FSC group 58, part V, section C, include contracts to satisfy Government requirements for those types of EDP tape and instrumentation tape

§ 26.1 Introduction. (a) The Youth Conservation Corps (YCC) is a program of summer employment for young men and women, aged 15 through 18, who work, earn, and learn together by doing projects which further the development and conservation of the natural resources of the United States. The corps is open to youth of both sexes, and

(a) Pursuant to 26 U.S.C. 4293, the Secretary of the Treasury has exempted the United States from the communications excise tax imposed in 26 U.S.C. 4251, when the supplies and services are for the exclusive use of the United States. (Secretarial Authorization, June 20, 1947, Internal Revenue Cumulative Bulletin, 1947-1, 205.) (b) Pursuant to 26 U.S.C. 4483(b), the Secretary of the Treasury has exempted the United States from the

A manufacturer of cigarette papers and tubes may remove cigarette papers and tubes covered under bond, without payment of tax, for use of the United States. Such removal shall be in accordance with the provisions of part 45 of this chapter. (72 Stat. 1418; 26 U.S.C. 5704) [26

. (26) PIA. (27) Plan. (28) Plan year compensation. (29) Qualified plan. (30) Section 401(l) plan. (31) Section 414(s) compensation. (32) Social security retirement age. (33) Straight life annuity. (34) Taxable wage base. (35) Year of service. §1.401(l)-2   Permitted disparity for defined

comprises this subchapter. Amendments 1986—Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text.

This section lists captions contained in §§1.336-1, 1.336-2, 1.336-3, 1.336-4, and 1.336-5. §1.336-1   General principles, nomenclature, and definitions for a

(a) Radio broadcasting to CubaIn order to carry out the objectives set forth in section 1465 of this title, the Broadcasting Board of Governors (hereafter in this subchapter referred to as the "Board") shall provide for the open communication of information and ideas through the use of radio broadcasting to Cuba. Radio broadcasting to

32429, June 9, 2008. § 21.2 Time for filing. (a) (1) Protests based upon alleged improprieties in a solicitation which are apparent prior to bid opening or the time set for receipt of initial proposals shall be filed prior to bid opening or the time set for receipt of initial

§ 93.324 Detention for quarantine. Horses intended for importation from Mexico shall be quarantined until they qualify for release from such quarantine, either at an APHIS facility designated in § 93.303 (a) or at a facility in Mexico. In order to

§ 56.8 Conditions for payment. (a) When poultry or eggs have been destroyed pursuant to this part, the Administrator shall pay claims to any party with which the owner of the poultry or eggs has entered into a contract for the growing or care of the poultry or eggs. The indemnity the Administrator shall pay to such a party or parties

§ 2.232 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a record is disclosed to any person, or to another agency, under any of the specific exceptions provided by

(c) Date of request. Requests executed more than six months before the date of receipt of a bond for payment will not be accepted. Neither will a bond be accepted if payment is requested as of a date more than three months in the future. [44 FR 76441, Dec. 26, 1979, as amended at

(c) Date of request. Requests executed more than six months before the date of receipt of a bond for payment will not be accepted. Neither will a bond be accepted if payment is requested as of a date more than three months in the future. [45 FR 64091, Sept. 26, 1980, as amended at

year. A plan may incorporate the applicable limit by reference. In the case of a plan maintained by more than one employer to which section 413 (b) or (c) applies, section 401(a)(30) and this section are applied as if each employer maintained a separate plan. See §1.402(g)-1(e) for rules permitting the distribution of excess deferrals to prevent disqualification of a plan or trust for failure

The regulations in §§1.1402(e)-2A through 1.1402(e)-4A relate to section 1402(e) as amended by section 115(b)(2) of the Social Security Amendments of 1967 (81 Stat. 839) and apply to taxable years ending after 1967. Section 1.1402(e)-5A reflects

Where a manufacturer of tobacco products operates more than one factory he may, in lieu of filing separate bonds, file a blanket bond on TTB F 5200.25 or 5200.26, in duplicate, in accordance with the provisions of §40.134, for any or all of the factories. The total amount of any blanket bond given under this section shall be available for the satisfaction of any

specificity to enable them to be located within one hour. Requesters seeking records for commercial use will be charged for document duplication, search, and review costs. Additionally, representatives of the news media, in support of a news gathering or dissemination function, and education or noncommercial scientific institutions not seeking records for commercial use will be charged only for document duplication, unless such request requires extraordinary search or review.

(a) A manufacturer of concentrate who violates any of the conditions stated in §18.2 is subject to the taxes and penalties otherwise applicable under 26 U.S.C. Chapter 51 in respect to such operations. (b) Any person who sells, transports

Where articles contain distilled spirits, the tax will be collected at the rate prescribed by 26 U.S.C. 5001(a)(1) on all alcohol contained therein, regardless of the source. Articles containing only wine and/or beer will be taxed at the rates prescribed by 26 U.S.C

Any firearm involved in any violation of the provisions of 26 U.S.C. Chapter 53, shall be subject to seizure, and forfeiture under the internal revenue laws: Provided, however, That the disposition of forfeited firearms shall be in conformance with the requirements of

§1.562-2 shall be eligible for the dividends paid deduction. Moreover, when computing the dividends paid deduction with respect to a U.S. person (as defined in section 957(d)), no distribution which is excluded from the gross income of a foreign corporation under section 959(b) with respect to such person or from gross income of such person under section 959(a) shall be eligible for suchdeduction

26 CFR 6402-3(a)(6)(i) for any liabilities for any tax on the part of the person who made the overpayment. (b) General rule. (1) A Federal agency (as defined in 26 U.S.C. 6402(g)) that is owed by a

application of this section may be illustrated by the following examples: Example 1. In the example set forth in paragraph (e) of §1.1314(a)-1, if, after the amount of the adjustment had been ascertained, the taxpayer, filed a refund claim for the amount thereof, the