project, and of any alteration thereof, and shall notify him of the date upon which work will begin, as far in advance thereof as said representative may reasonably specify, and shall notify him promptly in writing of any suspension of work for a period of more than one week, and of its resumption and completion. The Licensee shall allow said representative and other officers or employees of the United States, showing proper credentials, free and unrestricted access to, through, and across the project

No amount received as an award under subsection a. and subsections b. (1) and (3) of section 277d–19 of this title shall be included in gross income for purposes of chapter 1 of title 26. However, amounts received under subsection b. (1) shall be included in gross income to the extent that such amounts are not used within one year of the receipt

(e) Included and excluded wagesIf the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one-half of any such payroll period does not constitute wages, then none

Requirements, Cost Principles, and Audit Requirements for HHS Awards 45 CFR part 76—Governmentwide debarment and suspension (nonprocurement) and governmentwide requirements for drug-free workplace (grants) 45 CFR part 80—Nondiscrimination under programs receiving Federal assistance through the Department of Health and Human Services effectuation of title VI of the Civil Rights Act of 1964 45 CFR part 81—Practice and procedure for hearings under

political subdivision of a State, that makes use of any words, letters, symbols or emblems of the Social Security Administration or instrumentality of the State or political subdivision. (d) The Office of the Inspector General may impose a penalty against any person who offers, for a fee, to assist an individual in obtaining a product or service that the person knew or should have known the Social Security Administration provides free of charge, unless:

(a) General. Except as provided in paragraph (b) of this section, where a proprietor intends to withdraw, for purpose of shipment to the United States, wine of Puerto Rican manufacture from bonded storage in Puerto Rico on computation, but before payment, of the tax imposed by 26 U.S.C. 7652(a), equal to the tax imposed in the United

paragraph (b) (1), (3), (4), or (5) of this section. For purposes of this section, distributions by the lower tier subsidiary will be considered attributable to active earnings and profits according to the rule in paragraph (c) of this section. This paragraph (b)(2) does not apply to any member of a consolidated group (as defined in §1.1502-1(h)). (3)

In order to encourage and facilitate the use of NASA's launch services for the exploration and use of space, section 116 of Public Law 97-446 provided for the duty-free entry into the United States of certain articles imported by NASA for its space-related activities or articles imported by another person or entity for the purpose of meeting its obligations under a launch services agreement with NASA. Such articles were certified by NASA to the Commissioner of

instrumentality of any one or more of the foregoing, or (iii) for the minister described in section 414(e)(5)(A) by the minister or by an employer, (B) such annuity contract is not subject to subsection (a), (C) the employee's rights under the contract are nonforfeitable, except for failure to pay

which the specific activity is greater than 0.002 microcuries per gram or activity per item equals or exceeds 0.01 microcuries, and all containers in which such items, parts or subassemblies are delivered to the Government shall be clearly marked and labeled as required by the latest revision of MIL-STD 129 in effect on the date of the contract. (d) This clause, including this paragraph (d), shall be inserted in all subcontracts for radioactive materials meeting the criteria in paragraph (a

the latest editions of charts and publications of the National Geospatial-Intelligence Agency, National Ocean Service, U.S. Army Corps of Engineers, and Coast Guard; (2) Selected from the “Local Notice to Mariners” issued and published by the 1st, 5th, 7th, 8th, 9th, 11th, 13th, 14th, and 17th Coast Guard districts; and (3

adversary adjudication primarily on behalf of one or more entities that would be ineligible for an award is not itself eligible for an award.

, Spain, Sweden, Switzerland, and United Kingdom); (2) The following Free Trade Agreements: (i) Dominican Republic-Central America-United States Free Trade Agreement (Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua); (ii) North American Free Trade Agreement (NAFTA) (Canada and Mexico); (iii) United States-Australia Free

§20.6163-1 must be made. (c) The application of this section may be illustrated by the following examples: Example (1). One-third of the Federal estate tax was attributable to a remainder interest in real property located in State Y, and two-thirds of the Federal estate

§25.2512-5A(c). The value of the property qualifying for the marital deduction, therefore, is $49,624.33 and a marital deduction is allowed for one-half of that amount, or $24,812.17. [T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 8522, 59 FR 9659, Mar. 1, 1994; T.D. 8540

he would have been expected to sell or exchange under ordinary circumstances if there had been no drought. For example, if in the past it has been a taxpayer's practice to sell or exchange annually one-half of his herd of dairy cows, only the number sold or exchanged solely on account of drought conditions which is in excess of one-half of his herd, may qualify as an involuntary conversion under section 1033(e) and this section. (d) The replacement requirements of

)(ii) is less than one for a calendar year, then the adjustment factor for the calendar year is equal to one. In such a case, the annual adjustment factor for future calendar years will be determined in accordance with revenue rulings, notices, or other published guidance prescribed by the Commissioner and published in the Internal Revenue Bulletin. See §601.601(d)(2) of this chapter.

history adds that “[i]ndividual lookups of works shall be free although the collective may implement reasonable steps to block efforts to bypass the marginal cost recovery for bulk access if it appears that one or more entities are attempting to download the database in bulk through repeated queries.” [87] The legislative history also states that “there shall be no requirement that a database user must register or otherwise turn over personal information in order to obtain the

§1.1251-3) for the taxable year, or (2) there is a balance in the excess deductions account (as described in §1251-2) as of the close of the taxable year before subtracting any amount under paragraph (c)(1)(i) of §1251-2. See section 1251(a). In general, a taxpayer who has a farm net loss and certain other taxpayers are required to establish and maintain an excess deductions account as provided in section 1251(b). Certain additions and subtractions are made

covers operations at a distilled spirits plant and an adjacent bonded wine cellar; (2) An area bond covers operations at two or more distilled spirits plant and any adjacent bonded wine cellars; and (3) A unit bond covers both operations and withdrawals at one or more distilled spirits plants and operations at any adjacent bonded wine cellars. (

permittee is an individual, that individual can assign him or herself to the role should they so choose. We included as a condition that “for the duration of the permit, the individual must be physically present during normal business hours at or near the location specified on the permit.” Several commenters raised questions about our proposed definition of responsible individual. One commenter stated that our proposed definition of responsible

permittee is an individual, that individual can assign him or herself to the role should they so choose. We included as a condition that “for the duration of the permit, the individual must be physically present during normal business hours at or near the location specified on the permit.” Several commenters raised questions about our proposed definition of responsible individual. One commenter stated that our proposed definition of responsible

permittee is an individual, that individual can assign him or herself to the role should they so choose. We included as a condition that “for the duration of the permit, the individual must be physically present during normal business hours at or near the location specified on the permit.” Several commenters raised questions about our proposed definition of responsible individual. One commenter stated that our proposed definition of responsible

Lading” and be designated as “Negotiable” on the front (appendix A to this part); (2) Indicate consignment “to the order of *  *  * ” on the front (appendix A to this part); and (3) Provide for endorsement on the back portion (appendix B to this part). (b) All such bills of lading: (1) May be either documented on paper or issued electronically;

of the agency, and would be administratively burdensome on managers, supervisors, and timekeepers. Three agencies recommended establishing a 13 pay period limitation before and a 13 pay period limitation after for religious compensatory time off, thus providing a 26 pay period total for earning religious compensatory time off. One agency objected to the proposed 26 pay period limit for earning religious compensatory time following the use of advanced

(a) BeerFor purposes of this chapter (except when used with reference to distilling or distilling material) the term beer means beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor.