remuneration for which under section 3401(a) constitutes wages, and the time during which he performs services, the remuneration for which under such section does not constitute wages, determine whether all the remuneration for services performed during the payroll period shall be deemed to be included or excluded. (b) If one-half or more of the employee's time in the employ of a particular employer in a payroll period is spent in performing services the remuneration for

were separately acquired for a principal purpose of avoiding the applicable 5 percent limitation of this paragraph, then such interests shall be aggregated for purposes of applying that limitation. This rule shall not apply to interests of separate classes acquired in transactions more than three years apart. For purposes of paragraph (c)(2)(iii) of §1.897-1, section 318(a) shall apply (except that

(a) In general. The appropriate TTB officer may enter into a written agreement with any person relating to the liability of such person (or of the person or estate for whom the person acts) in respect of any tax imposed under the provisions of 26 U.S.C. enforced and administered by the Bureau for any taxable period ending prior or subsequent to the date of such agreement. A closing agreement may be entered into in any case in

instrument's imputed principal amount. If both the issuer and the holder have options, the rules of this paragraph (d) are applied to the options in the order that they may be exercised. Thus, the deemed exercise of one option may eliminate other options that are later in time. See §1.1272-1(c)(5) to determine the debt instrument's yield and maturity for purposes of determining the accrual of OID with

individual may be a transferor even though there is no transfer of property under local law at the time the Federal estate or gift tax applies. For purposes of this paragraph, a surviving spouse is the transferor of a qualified domestic trust created by the deceased spouse that is included in the surviving spouse's gross estate, provided the trust is not subject to the election described in §26.2652-2

When any permit issued on Form 5150.9 is revoked, all tax-free alcohol in transit and all alcohol on the former permit premises, may be lawfully possessed by the former permittee for the exclusive purpose of disposing of the alcohol, for a period of 60 days following the date of revocation. Any tax-free or recovered alcohol not disposed of within the specified 60-day period, is subject to seizure and forfeiture.

exemption is available to all credit unions meeting the asset size and automation standards of this comment, including newly chartered credit unions. If any of the credit unions eligible for this exemption grow to have more than $2 million in assets as of December 31 of any year, the NCUA Board will require such credit unions to comply with TISA and part 707 on January 1 of one year after such credit union loses its exemption eligibility. Similarly, if a credit union becomes sufficiently automated to

placed in service by the taxpayer. See paragraph (d) of §1.46-3. For the meaning of “estimated useful life”, see paragraph (e) of §1.46-3. In the case of property which is not described in section 50, this paragraph shall be applied by substituting “4 years” for “3 years”.

will be payable at the latest, with the final dividend. Local rule or order may change the practice permitted in this rule and, in that connection, the order may be incorporated in the order confirming a chapter 13 plan. Notes of Advisory Committee on Rules—1991 Amendment Subdivision (b) is amended to include chapter 12 cases.

: (1) The mortgagee has reinstated the Deferral Period within the past two years immediately preceding the latest notification to the Eligible Non-Borrowing Spouse that the mortgage is due and payable; (2) The reinstatement of the Deferral Period will preclude foreclosure if the mortgage becomes due and payable at a later date; or (3) The reinstatement of the Deferral Period will adversely affect

§ 75.903 Effective date of termination. Termination is effective on the latest of: (a) The date of delivery to the grantee of the notice of termination; (b) The termination date given in the notice of termination; or (c) The date of a final decision of

be inscribed or stamped with an appropriate legend (for example, “Not to be used again for purchase of tax-free United States transportation”) to show that the United States portion has been purchased tax free for use in conjunction therewith. (2) Where the ticket for the United States portion is issued outside the United States, it shall be inscribed to show (i) the identity of the agency or carrier which received payment therefor (unless otherwise shown on the

cable or conductors shall be located so that an underground fire disrupting power in one cable or set of conductors will not affect the other; or (C) A second fan capable of accomplishing ventilation reversal shall be available for use in the event of failure of the main fan; (iii) Provide rapid air reversal that allows persons underground time to exit in fresh air by the second escapeway or find a place of refuge; and

, the manufacturer or customs warehouse proprietor shall properly execute the certificate of receipt on both copies of the notice of removal, noting thereon any discrepancy, and return one copy to the export warehouse proprietor making the shipment for filing with the appropriate TTB officer. The other copy of the notice of removal shall be retained by the manufacturer or customs warehouse proprietor, as a part of his records, for 3 years following the close of the calendar year in which the

Other determinations not specifically provided for under the general provisions are made on the basis of the grain when free from dockage, except the determination of odor is made on either the basis of the grain as a whole or the grain when free from dockage.

Other determinations not specifically provided for under the general provisions are made on the basis of the grain when free from dockage, except the determination of odor is made on either the basis of the grain as a whole or the grain when free from dockage.

1. Purpose The purpose of this test is to determine the LOI of cured blanket insulation. The method is applicable to all cured board and blanket products. 2. Equipment 2.1   Scale sensitive to 0.1 gram. 2.2   Furnace designed to heat to at least 540 °C (1,000 °F) and controllable to ±10 °C (50 °F). 2.3   Wire tray for

house air waybills. When copies of air waybills are attached, the statement “Cargo as per air waybills attached” must appear on the manifest. The manifest must reference an 11-digit air waybill number for each air waybill it covers. The air waybill number must not be used by the issuer for another air waybill for a period of one year after issuance. (d) Unaccompanied baggage. Unaccompanied baggage arriving in the U.S. under a

, Lessee shall furnish free storage for royalty oil for a period not to exceed 60 days from date of production after notice of such election. (b) Royalty on gas— (1) Oil lease. All casinghead gas shall belong to the oil Lessee subject to any rights under existing gas leases. All casinghead gas removed from the lease from which it is produced shall be metered

2 .  .  . for service on protected waters. L = LBP in feet (meters). A = projected lateral area in square feet (square meters) of the portion of the vessel and deck cargo above the waterline. H = the vertical distance in feet (meters) from the center of A to the center of the underwater lateral area or approximately to the one-half draft point. W = displacement in long (metric) tons.

diesel fuel shall contain six milligrams per liter of solvent yellow 124. (2) All motor vehicle and NR diesel fuel shall be free of marker solvent yellow 124. (3) Any diesel fuel that contains greater than or equal to 0.10 milligrams per liter of marker solvent yellow 124 shall be deemed to be LM diesel fuel or heating oil, as appropriate, and shall be prohibited from use in any motor vehicle or nonroad diesel engine (except for

require; and (C) agree to utilize contract funding to establish and administer a qualified high risk pool for eligible individuals. (3) Maintenance of effortTo be eligible to enter into a contract with the Secretary under this subsection, a State shall agree not to reduce the annual amount the State expended for the operation of one or more State high risk pools during the year preceding the year in which such