Pursuant to its authority under section 994 of title 28, the United States Sentencing Commission shall amend its sentencing guidelines to provide an appropriate enhancement for a defendant convicted of violating section 860 of title 21.

The Commissioner or his delegate is authorized to order the destruction of any coin-operated gaming device as defined in I.R.C. section 4462 upon which a tax is imposed by I.R.C. section 4461, after the expiration of three months from the date of consummation of administrative forfeiture under any provision of I.R.C. (Sec. 7326, 72 Stat. 1429, as amended (

Every package of cigarettes shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation “cigarettes”, the quantity of such product contained therein, and the classification for tax purposes, i.e., for small cigarettes, either “small” or “Class A”, and for large cigarettes, either “large” or “Class B”. (72 Stat. 1422;

(B) in the case of any other former spouse, beginning on the latest of— (i) the date on which the participant or retired participant to whom the former spouse was married dies; (ii) the 60th day after October 1, 1986; or (iii) the date on which the former spouse attains age 50. (2) Termination of annuityThe entitlement of a

Section 984.21 defines “handler inventory” as “all walnuts, inshell or shelled (except those held in satisfaction of a reserve obligation), wherever located, then held by a handler or for his or her account.” Sections 984.23 and 984.26 define “free” and “reserve” walnuts, respectively; and §  984.33 defines “hold,” the action that requires handlers to maintain possession of the kernel weight of walnuts necessary to meet his

For the purposes of this subchapter— (a) "Fully insured individual" definedThe term "fully insured individual" means any individual who had not less than— (1) one quarter of coverage (whenever acquired) for each calendar year elapsing after 1950 (or, if later, the year in which he attained age 21) and before the year in which he died or (if earlier) the year in

through 5 of this AD on any engine manufactured on or after September 1, 2017. (i) Definition For the purpose of this AD, an engine shop visit is when the engine is overhauled or rebuilt, or the PT is disassembled. (j) Alternative Methods of Compliance (AMOCs) (1) The Manager, ECO Branch, FAA

§1.1446-2 whether it has ECTI any portion of which is allocable under section 704 to one or more of the foreign partners. If the partnership has ECTI allocable under section 704 to one or more of its foreign partners, the partnership computes its 1446 tax, pays over 1446 tax, and reports the amount paid in accordance with the rules in §1.1446-3. For special rules applicable

(a) In general. For purposes of the Internal Revenue Code, in the case of a nonresident alien individual or a foreign corporation that is engaged in a trade or business in the United States at any time during the taxable year, the rules set forth in §§1.864-4 through 1.864-7 and this section shall apply in determining whether

§1.410(b)-7(d)(5) would ordinarily prohibit them from being aggregated for purposes of section 410(b). In such a case, employee benefit percentages are determined by applying the rules of paragraph (d)(5)(i) of this section separately to each subset of plans in the testing group that share the same plan year (or the same accrual computation period) and aggregating the results for all plans in the testing group

, the test is a No Test and may be repeated. If at least 19 of 20, or 27 of 30, or 36 of 40 of the vaccinates in each group do not remain free from clinical signs of avian encephalomyelitis during the observation period, the Master Seed Virus is unsatisfactory. (5) An Outline of Production change shall be made before authority for use of a new lot of Master Seed Virus shall be granted by Animal and Plant Health Inspection Service.

) Rocker-bottom or bottom-dump cars shall be equipped with positive locking devices, or other suitable devices. (i) Ramps and dumps shall be of solid construction, of ample width, have ample clearance and headroom, and be kept reasonably free of spillage. (j) Chute-loading installations shall be designed so that the men pulling chutes are not required to be in a hazardous position during loading operations.

(a) In generalA nominated area shall be eligible for designation under section 1391 only if it meets the following criteria: (1) PopulationThe nominated area has a maximum population of— (A) in the case of an urban area, the lesser of—

Where a new corporation is formed to take over and conduct the business of one or more corporations that have registered under this part, the new corporation must register in its own name as a new business. (26 U.S.C. 5124)

for contributions provided under a target benefit plan. (B) Section 401(k) plans and section 401(m) plans. A section 401(k) plan is deemed to satisfy this paragraph (b)(2) because §1.410(b)-9 defines a section 401(k) plan as a plan consisting of elective contributions under a qualified cash or deferred arrangement

DATES: Comments must be received on or before April 21, 2020. FOR FURTHER INFORMATION CONTACT: Erik Shepherd, Program Specialist, Office of Regulatory and Administrative Affairs, Department of Veterans Affairs, 810 Vermont Ave. NW, Washington, DC 20420, (202) 461-9596 (This is not a toll-free

(a) The completely assembled respirator will be worn in a chamber containing 0.1 ±0.025 percent isoamyl acetate vapor, and the intake of the hose, and not more than 25 percent of the hose length will be located in isoamyl acetate-free air. (b) The man in the isoamyl acetate atmosphere will draw his inspired air through the hose and connections by means of his lungs alone.

allocated to one or more section 901(m) payors under paragraph (d) of this section, except as provided in paragraphs (e) and (g) of this section. If a cost recovery amount arises from an RFA with respect to a section 743(b) CAA, in certain cases the cost recovery amount is allocated to a section 901(m) payor under paragraph (e) of this section. In certain cases in which the RFA owner (U.S.) either is a reverse hybrid or a fiscally transparent entity for both U.S. and foreign income tax purposes that is

(a) Persons selected as committee members or alternates to represent producers shall be individuals who are producers of fresh potatoes in the respective district for which selected, or officers or employees of a corporate producer in such district. Such individuals must also have produced potatoes for the fresh market for at least three out of the five years prior to nomination. (b) Persons selected as committee members or alternates