{"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"33","chapter":"I","subchapter":"A","part":"26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/14/102\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e14 U.S.C. 102\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/33/1201\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer

§ 101-26.506-2 Limitations. (a) When furniture and furnishings requirements have been developed in connection with interior planning and design services furnished by GSA, the requesting agency shall determine that such requirements are in consonance with the criteria for

(a) Except as provided in paragraph (c) of this section, for court orders affecting employee annuities or awarding former spouse survivor annuities, in the event that OPM receives two or more court orders acceptable for processing— (1) When the court orders relate to two or more individuals (former spouses or child abuse creditors), the court orders will be honored in the order in which they were received by OPM to the maximum

(a) Distilled spirits. The tax on distilled spirits contained in articles to be shipped to the United States, equal to the tax imposed in the United States by 26 U.S.C. 5001(a)(1), shall be computed in accordance with §26.79

(iii) A debt instrument that is subject to §1.483-4 or §1.1275-4(c) (certain contingent payment debt instruments issued for nonpublicly traded property). (2) Section 1.1275-6 hedge—(i)

Comments must be received on or before December 26, 2019. ADDRESSES: Submit your comments, identified by Docket ID No. EPA-R04-OAR-2019-0214 at http://www.regulations.gov. Follow the online instructions for submitting comments. Once submitted, comments cannot be edited or removed from Regulations.gov. EPA may

§71.20(a). This reassessment may include a visit to the eligible veteran's home. If the eligible veteran meets the requirements of §71.20(a), the reassessment will consider whether the eligible veteran is unable to self-sustain in the community for purposes of the monthly stipend rate under

The Administrator is authorized to treat an Indian Tribe as eligible to apply for primary enforcement responsibility for the Underground Injection Control Program if it meets the following criteria: (a) The Indian Tribe is recognized by the Secretary of the Interior. (b) The Indian Tribe has a Tribal governing body which is currently “carrying out substantial governmental duties and powers” over a

. In the case of a request in a petition for provisional relief with respect to a perishable agricultural product that has been the subject of monitoring by the Commission, the Commission will report its determination and any finding to the President not later than 21 days after the date on which the request for provisional relief is received. (c) Critical circumstances. If petitioner alleges the existence of critical

§1.853-2. The election is not applicable with respect to taxes deemed to have been paid under section 902 (relating to the credit allowed to corporate stockholders of a foreign corporation for taxes paid by such foreign corporation). In addition, the election is not applicable to any tax with respect to which the regulated investment company is not allowed a credit by reason of any provision of the Internal Revenue Code other than section 853(b)(1), including, but not limited to

prohibition on the use of reverse auctions for personal protective equipment and aviation critical safety items. [84 FR 50788, Sept. 26, 2019]

Each appropriate TTB officer shall, to the extent deemed practicable, cause officers or employees under the appropriate TTB officer's supervision and control to proceed, from time to time, and inquire after and concerning all persons therein who may be liable to pay any tax, imposed under provisions of 26 U.S.C. enforced and administered by the Bureau, and all persons owning or having the care and management of any objects with respect to which such tax is imposed

[CGD 73-96, 42 FR 49027, Sept. 26, 1977, as amended by CGD 82-063b, 48 FR 4782, Feb. 3, 1983]

(a) As used in §§521.101 to 521.117, unless the context otherwise requires, the terms defined in the convention shall have the meanings so assigned to them. Any term used in §§521.101 to 521.117, which is not defined in the convention but which is defined in the Internal

, referred to in subsec. (a)(2)(B), is Pub. L. 107–296, Nov. 25, 2002, 116 Stat. 2135, which is classified principally to chapter 1 (§101 et seq.) of Title 6, Domestic Security. For complete classification of this Act to the Code, see Short Title note set out under

(2) The term of the lease is for a period in excess of 15 years, taking into account all periods for which the lease may be renewed at the option of the lessee. (3) The lessee has a present or future right to terminate the lease and to acquire the lessor's interest in the land (i.e., to redeem the ground rent) by the payment of a determined or determinable amount, which amount is referred to in

(a) In general. This section sets forth the procedures to be followed in claiming the credit or refund authorized by section 6412 for manufacturers excise taxes paid in respect of certain articles held by dealers as floor stocks on October 1, 1988. See §48.6412-2 for definitions of the following terms when used in this section

transfer between IRAs of the same trustee. (d) A transaction that is treated as a failed conversion under §1.408A-5 A-9(a)(1) is not a conversion. Q-2. What are the modified AGI limitation and joint filing requirements for conversions? A-2. (a) An individual with modified AGI in excess of $100,000 for a

§1.167(a)-8. (3) Meaning of depreciation or amortization. (i) For purposes of subparagraph (2) of this paragraph, the term depreciation or amortization includes allowances (and amounts treated as allowances) for depreciation (or amortization in lieu thereof), and

acquired with appropriated funds, but reimbursement is required or authorized by law. (4) You or the holding agency is the U.S. Postal Service (USPS). (5) You are acquiring excess personal property for use by a project grantee that is a public agency or a nonprofit organization and exempt from taxation under

(a) General. To be eligible for citizenship under section 320 of the Act, a person must establish that the following conditions have been met after February 26, 2001: (1) The child has at least one United States citizen parent (by birth or naturalization); (2) The child is under 18 years of age; and (3) The child is residing

The Assistant Secretary for Governmental Affairs serves as the Department's primary point of contact for Congressional offices, as well as State and locally elected officials; works with other departmental offices to ensure that Congressional mandates are fully implemented by the Department; and works with the White House, other Federal agencies, and Congress to fulfill the Department's legislative priorities. The Assistant Secretary coordinates congressional and

(a) The employee may petition for a pre-offset hearing. The petition must state with specificity why the employee believes the agency's determination is in error. To the extent that a debt has not been established by judicial or administrative order, a debtor may request a pre-offset hearing concerning the existence or amount of the debt or the terms of repayment. With respect to debts established by a judicial or administrative order, a debtor may request a pre

A phosphoric acid containment system must be: (a) Lined with natural rubber or neoprene; (b) Lined with a material approved for phosphoric acid tanks by the Commandant (CG-ENG); or (c) Made of a stainless steel that resists corrosion by phosphoric acid. Note: “Phosphoric