(g) Required Actions (1) For affected RRD Trent XWB turbofan engines with 1,700 flight cycles since new (FCSN) or greater as of the effective date of this AD: (i) Within 300 flight cycles (FC) after the effective date of this AD, perform a fluorescent penetrant inspection (FPI) of the LPC OGV outer mount ring assembly.

) of §49.4252-2), or to a telegraph message, if the charge for such toll telephone service (including any additional charge for overtime) or telegraph service is less than 25 cents and is paid for by inserting coins in a public coin-operated telephone. (b) Exception where service furnished for a guaranteed amount. Where a coin

clearing member of CO. CB is a nonqualified intermediary, as defined in §1.1441-1(c)(14). FC is a foreign corporation that has an account with CB. FC instructs CB to purchase a call option that is a specified ELI (as described in §1.871-15(e)). CB effects the trade for FC on the exchange. The exchange

for each taxable year with respect to which such failure occurs. The filing of a substantially incomplete Form 5472 constitutes a failure to file Form 5472. Where, however, the information described in §1.6038A-2(b)(3) through (5) is not required to be reported, a Form 5472 filed without such information is not a substantially incomplete Form 5472. (2)

(a) Scope. This section provides rules for determining the qualified business asset investment of a controlled foreign corporation for purposes of determining a United States shareholder's deemed tangible income return under §1.951A-1(c)(3)(ii). Paragraph (b) of this section defines qualified business asset investment. Paragraph

the applicability dates for certain paragraphs of this section. See also §1.367(a)-3(b)(2) for transactions subject to the concurrent application of sections 367(a) and (b) and §1.367(b)-2 for additional definitions that apply. (b)

dynamometer manufacturer. Once the speed stabilizes at the target speed, switch the dynamometer from speed-control to torque-control and allow the roll to coast for 60 seconds. Record the initial and final speeds and the corresponding start and stop times. If friction compensation is executed perfectly, there will be no change in speed during the measurement interval. (4) Calculate the power equivalent of friction compensation error, FC

other provisions of Subtitle F of the Internal Revenue Code as apply to the income tax liability of corporations. However, no estimated tax payments shall be due with respect to a foreign corporation's liability for the branch profits tax. See paragraph (g) of this section for the application of the branch profits tax to corporations that are residents of countries with which the United States has an income tax treaty, and

relevant for determining the extent to which income shall be recognized or for determining the effect of the transaction on earnings and profits, basis of stock or securities, basis of assets, or other relevant tax attributes. For rules coordinating the concurrent application of sections 367(a) and (b), see §1.367(a)-3(b)(2). (b)

from the percent of gold required. The specifications for alloys are by weight. (c) The Secretary may prescribe the weight and the composition of copper and zinc in the alloy of the one-cent coin that the Secretary decides are appropriate when the Secretary decides that a different weight and alloy of copper and zinc are necessary to ensure an adequate supply of one-cent coins to meet the needs of the United States. (d)

the scope of these regulations and provides certain definitions, special rules, and the procedures for making the elections provided for in the regulations. Section 1.987-2 provides rules for attributing assets and liabilities and items of income, gain, deduction, and loss to an eligible QBU. It also provides rules regarding the translation of items transferred to a section 987 QBU.

(b) Whoever manufactures, sells, offers, or advertises for sale, or exposes or keeps with intent to furnish or sell any token, slug, disk, device, paper, or other thing similar in size and shape to any of the lawful coins or other currency of the United States, or any token, disk, paper, or other device issued or authorized in connection with rationing or food and fiber distribution by any agency of the United States, with knowledge or reason to believe that such tokens, slugs

transfers of domestic stock or securities), or paragraph (e) of this section (regarding transfers of stock or securities in a section 361 exchange) applies to the transfer. For rules applicable when, pursuant to section 304(a)(1), a U.S. person is treated as transferring stock of a domestic or foreign corporation to a foreign corporation in exchange for stock of such foreign corporation in a transaction to which section 351(a) applies, see

§1.897-1(d)) in real property (as defined in §1.897-(b)) that is located outside the United States or the Virgin Islands. If a corporation qualifies as a U.S. real property holding corporation on any applicable determination date after June 18, 1980, any interest in it shall be treated as a U.S. real property interest for a period of five years from that date, unless the provisions of paragraph (f)(2) of this section are

(A) Determining new historic rates. The historic rate (as defined in §1.987-1(c)(3)) for the year of change and subsequent taxable years with respect to a historic item (as defined in §1.987-1(e)) reflected on the balance sheet of the section 987 QBU

§ 100.10 Request for examination of uncurrent coin for possible redemption. (a) Definition. Uncurrent coins are whole U.S. coins which are merely worn or reduced in weight by natural abrasion yet are readily and clearly recognizable as to genuineness and denomination and which are machine

CFC for a taxable year is all the gross income of the CFC for the year, determined without regard to certain items. See also § 1.951A-2(c)(1). In particular, section 951A(c)(2)(A)(i)(III) excludes from gross tested income any gross income excluded from foreign base company income (as defined in section 954) (“FBCI”) or insurance income (as defined in section 953) of a CFC by reason of the exception under section 954(b)(4) (the “GILTI high tax exclusion”).

§ 101.2 Petitions for mitigation. (a) Who may file. Any person may petition the Secretary of the Treasury for return of the gold bullion of counterfeit gold coins forfeited to the United States, if: (1) The petitioner innocently purchased or received the coins

-to-market position. For any transaction with respect to which the taxpayer applies the mark-to-market method of accounting for U.S. federal income tax purposes, the rules set forth in §1.59A-2(e)(3)(vi) apply to determine the amount of the base erosion payment. (v) Coordination among categories of base erosion payments.

(iii) Maximum takeoff weight; and (iv) 75 percent of maximum continuous power for reciprocating engines or the maximum power or thrust selected by the applicant as an operating limitation for use during climb for turbine engines; and (2) Is trimmed at the speed for best rate-of-climb except that the speed need not be less than 1.3 V

money" for "United States coins and currency circulating within its jurisdiction". Statutory Notes and Related Subsidiaries Effective Date of 1983 Amendment Amendment effective Sept. 13, 1982, see

-cent coins and one-cent coins having an aggregate face value of not more than $100 that are to be legitimately used as money or for numismatic purposes. Nothing in this paragraph shall be construed to authorize export for the purpose of sale or resale of coins for melting or treatment by any person. (2) The exportation of 5-cent coins and one-cent coins carried on an individual, or in the personal effects of an individual, departing from a place subject to the

FC from FP on Form 8865 filed with US's tax return for US's 2001 tax year. (c) Content of return. The Form 8865 that must be filed under paragraph (a)(1) of this section must contain the following information in such form

section 6050I of Title 26, Internal Revenue Code. Amendments 2011—Subsec. (a). Pub. L. 112–74 redesignated pars. (1) and (2) as subpars. (A) and (B), respectively, of par. (1), substituted ", and" for "; and" in subpar. (A), inserted "or" at end of subpar. (B), and added par. (2).

(a) Definition of income, war profits, or excess profits tax—(1) In general. Section 901 allows a credit for the amount of income, war profits or excess profits tax (referred to as “income tax” for purposes of this section and §§1.901-2A and 1.903-1) paid to any foreign country. Whether a

, ground vibration tests, flight tests, or other means found necessary by the Administrator. (b) Aeroelastic stability envelopes. The airplane must be designed to be free from aeroelastic instability for all configurations and design conditions within the aeroelastic stability envelopes as follows: (1) For normal conditions without failures, malfunctions, or adverse conditions, all combinations of

interfere with regular minting operations but may not prepare private medal dies; (3) may prepare and distribute numismatic items; and (4) may mint coins for a foreign country if the minting does not interfere with regular minting operations, and shall prescribe a charge for minting the foreign coins equal to the cost of the minting (including labor, materials, and the use of machinery). (b) The

presented together, but are readily and clearly identifiable as U.S. coins. (b) Fused and mixed coins. The United States Mint will not accept fused or mixed coins for redemption. [82 FR 60311, Dec. 20, 2017, as amended at

(a) Notwithstanding the requirements of §§173.56(b), 173.56(f), 173.56(i), and 173.64, Division 1.4G consumer fireworks may be offered for transportation provided the following conditions are met: (1) The fireworks are manufactured in accordance with the applicable requirements in APA Standard 87-1 (IBR, see

exceptional piloting skill, alertness, or strength, and without danger of exceeding the airplane limit-load factor under any probable operating conditions, including— (1) The sudden failure of the critical engine; (2) For airplanes with three or more engines, the sudden failure of the second critical engine when the airplane is in the en route, approach, or landing configuration and is trimmed with the critical engine inoperative; and