The interest on any obligation guaranteed under this section shall be included in gross income for purposes of chapter 1 of the Internal Revenue Code of 1986 [26 U.S.C. 1 et seq.]. (f) Maximum amount guaranteed; time limitations on commitments to guarantee, obligation of guaranteed but unobligated funds, and repayment of unobligated proceeds of bonds or other obligationsThe aggregate principal amount of obligations which may be guaranteed

(a) In generalAny person who knowingly transfers for resale, sells for resale, or holds out for resale any liquid for use in a diesel-powered highway vehicle or a diesel-powered train which does not meet applicable EPA regulations (as defined in section 45H(c)(3)), shall pay a penalty of $10,000 for each such transfer, sale, or holding

Terminated Contracts, and 48 CFR 32.306 Loan Guarantee for Subcontacts; except that any contrary provisions required by enabling legislation authorizing the loan shall govern. [49 FR 12011, Mar. 28, 1984, as amended at 75 FR 29459, May 26, 2010]

(2) Fees shall be assessed as follows: (i) Full fees shall apply to commercial-use requests. (ii) The first 100 pages of duplication shall be free for requests from the categories of educational institutions, noncommercial scientific institutions, representatives of the news media, and all other requesters (including members of the general public).

§1.401(k)-1(a)(6). Section 401( l) plan. Section 401( l) plan means a plan that— (1) Provides for a disparity in employer-provided benefits or contributions that satisfies section 401(l) in form, and (2) Relies on

(a) General. Tolerances are established for residues of the nematocide and insecticide ethoprop, O-ethyl S,S-dipropyl phosphorodithioate, including its metabolites and degradates, in or on the commodities in the following table. Compliance with the tolerance levels specified in this paragraph is to be determined by measuring only ethoprop,

§ 93.326 Horses for immediate slaughter. Horses may be imported from Mexico, subject to the applicable provisions of §§ 93.321, 93.322, and

§ 2.249 Petitions for amendment: Appeals. (a) Right of appeal. Except for appeals pertaining to Office of Personnel Management records, where a petition for amendment has been rejected in whole or in part, the individual submitting the petition may appeal the denial to the Assistant Secretary

78 FR 60697, Oct. 2, 2013. § 315.40 Special provisions for payment. (a) Owner's signature not required. A bond may be paid by a paying agent or a designated Federal Reserve Bank without the owner's signature to the request for payment, if

consideration is given to— (i) Whether the filer has incurred any penalty under §§301.6721-1, 301.6722-1, or 301.6723-1 in prior years for the failure (or under parallel provisions of prior law), and (ii) If the filer has incurred any such penalty in prior years, the extent of the filer's success in lessening its error rate from year

be deemed to be performed for "charitable purposes" within the meaning of section 501(c)(3) of title 26. (d) Contributions from the Bank (1) The Board of Directors of the Bank may make contributions to the nonprofit corporation in such amounts as the Board of Directors of the Bank deems appropriate, except that—

(a) A report of planted and failed acreage shall be required on farms that produce sugarcane for sugar or seed. Such report shall also specify the total acreage intended for harvest for sugar and seed. (b) The reports required under paragraph (a) of this section shall be on forms prescribed by CCC and shall be filed annually with the county FSA committee by the applicable final reporting date CCC establishes. The farm operator or farm

NASA's basic organization consists of the Headquarters, nine field Centers, the Jet Propulsion Laboratory (a Federally Funded Research and Development Center), and several component installations which report to Center Directors. Responsibility for overall planning, coordination, and control of NASA programs is vested in NASA Headquarters located in Washington, DC. For additional information, visit http://www.nasa.gov/about

*  *  * Visit www.gsa.gov/ppmo for contact information. Need assistance?

Cross-reference. For rules applicable to advisors, see e.g., §§1.6694-1 through 1.6694-3 (regarding preparer penalties), 31 CFR 10.22 (regarding diligence as to accuracy), 31 CFR 10.33 (regarding tax shelter opinions), and 31 CFR 10.34 (regarding standards for advising with respect to tax return positions and for preparing or signing returns). (d)

An attorney-in-fact allocating expenses as required by section 826(b) and paragraph (b) of §1.826-3 shall allocate each expense itemized in its income tax return (and accompanying schedules) for the taxable year to each source of gross income (as set forth pursuant to paragraph (b)(2) of

This section lists the major captions that appear in the regulations under §1.1202-2. §1.1202-2 Qualified small business stock; effect of redemptions.

for an employer identification number on IRS Form SS-4 as provided in §25.169. (Pub. L. 87-397, 75 Stat. 828, as amended (26 U.S.C. 6109, 6676)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF

Any appropriate TTB officer may enter, during business hours, the premises of any regulated establishment for the purpose of inspecting and examining any records, articles, or other objects required to be kept by such establishment under 18 U.S.C. chapter 40 or 44, or provisions of 26 U.S.C. enforced and administered by the Bureau, or regulations issued pursuant

All provisions of law relating to special taxes imposed by chapter 51 and to engraving, issuance, sale, accountability, cancellation, and distribution of stamps for tax payment shall, insofar as not inconsistent with the provisions of this chapter, be applicable with respect to the taxes imposed by sections 5801, 5811, and 5821.

years and shall be made available for inspection by the Administrator's delegated representatives during the course of a site visit. (c) Each owner or operator of a gasoline cargo tank subject to the management practices in Table 2 to this subpart must keep records documenting vapor tightness testing for a period of 5 years. Documentation must include each of the items specified in