a high percentage (70-90 percent by weight) of solvents and a low percentage of solids (10-30 percent by weight); and (4) Are substances that are non-aerosols and are free-flowing, having a wet viscosity within the range of 300-6,000 centipoise at 70 degrees Fahrenheit when measured by an RVF Brookfield viscometer; and (5) Are packaged in containers of more than one-half pint. (c) The term

(a) Cotton user marketing certificates (1) IssuanceDuring the period ending July 31, 2003, the Secretary shall issue marketing certificates or cash payments, at the option of the recipient, to domestic users and exporters for documented purchases by domestic users and sales for export by exporters made in the week following a consecutive 4-week period in which—

Elements mean the components of a bridge that are important from a structural, user, or cost standpoint. Examples are decks, joints, bearings, girders, abutments, and piers. Federal lands bridge management system (BMS) means a systematic process used by the Forest Service (FS), the Fish and Wildlife Service (FWS), and the National Park Service (NPS) for collecting and analyzing bridge data to make

described in §180.80(d). (ii) CMS' determination as to the effective date for the violation(s). This date is the latest date of the following: (A) The first day the hospital is required to meet the requirements of this part. (B) If a hospital previously met the requirements of this part but

Inpatient Only (IPO) List: For CY 2020, we are proposing to remove one procedure from the inpatient only list and we are seeking public comment on the removal of six procedures from the inpatient only (IPO) list. Method to Control Unnecessary Increases in the Volume of Clinic Visit Services Furnished in Excepted Off-Campus Provider-Based Departments (PBDs): For CY 2020, we are completing the phase-in of the reduction in payment for the

taxable income included in the foreign tax base under the principles of §1.901-2(f)(3) (revised as of April 1, 2011). A pre-2011 splitter arrangement involving a foreign consolidated group may exist even if one or more members has a deficit in earnings and profits for a particular year (for example, due to a timing difference). Pre-2011 taxes paid or accrued with respect to the income of a foreign

(a) Authorized processes. A brewer may, in accordance with this subpart— (1) Produce concentrate from beer, (2) Reconstitute beer from concentrate, (3) Transfer concentrate from one brewery to another brewery of the same ownership, and (4) Remove concentrate without payment of tax for

on a bond given on Form 5100.30 or Form 5110.67 has filed application for relief from liability, as provided in §28.72, the surety will be relieved from liability for withdrawals made wholly subsequent to the date specified in the notice, or on the effective date of a superseding bond, if one is given. Notwithstanding such relief, the liability of the surety will continue until the spirits and/or

certificate of receipt on each copy of the form, noting thereon any discrepancy, retain one copy for his records, and forward the other copy to the manufacturer or export warehouse proprietor making the shipment for filing with the appropriate TTB officer. (48 Stat. 999, as amended, 72 Stat. 1418, as amended; 19 U.S.C. 81c,

(a) No person may operate an airplane that conforms to an amended or supplemental type certificate issued in accordance with SFAR No. 41 for a maximum certificated takeoff weight in excess of 12,500 pounds unless within one year after issuance of the initial airworthiness certificate under that SFAR, the airplane meets the compartment interior requirements set forth in

candidate shall maintain the originals of all contributor redesignations, reattributions and supporting statements and materials that are submitted for matching as digital images. (vii) In the case of a contribution made by a credit or debit card, including one made over the Internet, the candidate shall provide sufficient records to the Commission to insure that each such contribution was made by a lawful contributor who manifested an intention to make the

(a) Allowance of creditIn the case of an individual who is a citizen or resident of the United States (within the meaning of section 7701(a)(9)), there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the aggregate amount of qualified contributions made by the taxpayer during

(a) Section 223 of the Atomic Energy Act of 1954, as amended, provides for criminal sanctions for willful violation of, attempted violation of, or conspiracy to violate, any regulation issued under sections 161b, 161i, or 161o of the Act. For the purposes of section 223, all of the regulations in Part 26 are issued under one or more of sections 161b, 161i, or 161o, except for the sections listed in paragraph (b) of this section. (b

questions or comments within one business day. (h) Services to hearing and hearing-impaired debtors. A provider shall furnish toll-free telephone numbers for both hearing and hearing-impaired debtors whenever telephone communication is required. The provider shall provide telephone amplification, sign language services, or other communication methods for hearing-impaired debtors. (i) [Reserved]

in which an amount attributable to such contribution is includible in his gross income as compensation, and then only to the extent allowable under section 404(a). See §1.404(a)-1. For example, if an employer A contributes $1,000 to the account of its employee E for its taxable (calendar) year 1977, but the amount in the account attributable to that contribution is not includible in E's

electrical equipment for use of such public utility, such person shall provide the following information: (1) The aggregate amount of revenues received by such entity from producing or supplying electrical equipment to such public utility in the calendar year specified in paragraph (d) of this section, rounded up to the nearest $100,000; and (2) The nature of the business relationship between such public utility and such entity.

(a) Scope. This section applies to any defined benefit plan that benefits former employees in a plan year within the meaning of §1.401(a)(26)-5(b) and does not meet one of the exceptions in §1.401(a)(26)-1(b). (b) Minimum participation rule for former employees. Except as set forth in paragraph (c) of this section, a plan that is subject to this section must

For every Navy officer, seaman, or marine admitted into a Navy hospital, the institution shall be allowed one ration per day during his continuance therein, to be deducted from the account of the United States with such officer, seaman, or marine. Editorial Notes

prior benefit structure rules in §1.401(a)(26)-3 do not apply in determining whether a plan would have failed to satisfy section 401(a)(26) for plan years beginning prior to the effective date of section 401(a)(26) with respect to the plan. (d) Special rule for collective bargaining agreements. In the case of a plan maintained pursuant to one or more collective bargaining agreements (as defined in §1.401(a)(26)-8(a)) that were

The carryovers and excess deductions to which section 642(h) applies are allocated among the beneficiaries succeeding to the property of an estate or trust (see §1.642(h)-3) proportionately according to the share of each in the burden of the loss or deductions. A person who qualified as a beneficiary succeeding to the property of an estate or trust with respect to one amount and does

other than to Chile, to a USMCA country, or to Canada when exports to that country are subject to paragraph (4); (4) without payment of duties for exportation to Canada (if that country ceases to be a USMCA country and the suspension of the operation of the United States-Canada Free-Trade Agreement thereafter terminates), but the exemption from the payment of duties under this paragraph applies only in the case of an exportation during the period such Agreement is in

treated as made by an individual and one-half of such gift is treated as made by the spouse of such individual, such gift shall be so treated for purposes of this chapter. (3) Special election for qualified terminable interest propertyIn the case of— (A) any trust with respect to which a deduction is allowed to the decedent under

§1.6045-3 with respect to one of X's shareholders of record (for example, a clearing organization that is an exempt recipient under §1.6045-3(b)(2)), or if X knows or has reason to know that the transfer agent has not satisfied its information reporting requirement with respect to a shareholder, then X must provide a Form 1099-CAP to that shareholder.

(a) Promotional Offerings. For Promotional Offerings of audio-only Eligible Interactive Streaming and Eligible Limited Downloads of sound recordings embodying musical works that the Sound Recording Company authorizes royalty-free to the Service Provider, the royalty rate is zero. (b) Free Trial Offerings. For Free Trial Offerings for which the Service

(a) In general. Except as provided in paragraph (b) of this section, a return described in §41.6011(a)-1 must be filed by the last day of the month following the month in which— (1) A person becomes liable for tax under

§1.1502-32(f) for definitions of predecessor and successor. (g) Examples. For purposes of the examples in this section, unless otherwise stated, all corporations have only one class of stock outstanding, the tax year of all persons is the calendar year, all persons use the accrual method of accounting, the facts set forth the only corporate activity, all transactions are between unrelated persons, and tax

of this title," before "contain". Subsec. (c). Pub. L. 116–180, §205(3), substituted "two performance monitoring visits" for "one performance monitoring visit" in the introductory provisions of section 1(b)(7)(C) of the provisions setting out the model agreement. Pub. L. 116–180, §205(2), inserted

The manufacturer of tobacco products shall be liable for the taxes imposed on tobacco products by 26 U.S.C. 5701: Provided, That when tobacco products are transferred in bond pursuant to 26 U.S.C. 5704, to the bonded premises of another

which contain release provisions for the individual lot purchased if: (A) The contract of sale obligates the developer to deliver, within 180 days, a warranty deed (or its equivalent under local law), which at the time of delivery is free from any monetary liens or encumbrances; and (B) The purchaser's payments are deposited in an escrow account independent of the developer until a deed is delivered.