penalty period, but we will impose no more than one penalty deduction for any one extended penalty period. [46 FR 5873, Jan. 21, 1981, as amended at 50 FR 48573, Nov. 26, 1985]

local committee of a political party must not solicit any funds for, or make or direct any donations of non-Federal funds, including Levin funds, to: (1) An organization that is described in 26 U.S.C. 501(c) and exempt from taxation under section

Submit your comments, identified by Docket ID no. EPA-HQ-SFUND-1983-0002, by one of the following methods: http://www.regulations.gov Follow the online instructions for submitting comments. Once submitted, comments cannot be edited or removed from Regulations.gov. The EPA may publish any comment received to its public docket. Do not submit

) Suspension or termination of the award; and (c) Suspension or debarment of the recipient under 36 CFR part 1209, for a period not to exceed five years. [68 FR 66544, 66617, Nov. 26, 2003, as amended at 68 FR 66617, Nov. 26, 2003]

Secretary of the Interior to offer for sale to members of the public that visit the Hoover Dam Visitor Center educational materials and memorabilia; and "(2) to use revenue from those sales to repay the costs relating to construction of the Hoover Dam Visitor Center. "SEC. 4. AUTHORITY TO CONDUCT SALES.

comprehensive enrollment system for all categories of beneficiaries except TRICARE-for-Life beneficiaries. When eligibility for enrollment for TRICARE Prime and/or TRICARE Select exists, a beneficiary must enroll in one of the plans. Refer to paragraph (o) of this section for TRICARE program enrollment procedures. (7) Preemption of State laws. (i) Pursuant to

Review of a decision of the Tax Court shall be obtained by filing a notice of appeal with the clerk of the Tax Court within 90 days after the decision of the Tax Court is entered. If a timely notice of appeal is filed by one party, any other party may take an appeal by filing a notice of appeal within 120 days after the decision of the Tax Court is entered.

the applicable “annual asset guideline repair allowance percentage” specified in the latest edition of Internal Revenue Service (IRS) Publication 534 and the stationary source's basis, as defined by section 1012 of the Internal Revenue Code. However, the total expenditure for a physical or operational change to a stationary source must not be reduced by any “excluded additions” as defined for stationary sources constructed after December 31, 1981, in IRS Publication 534, as would be done for tax

percent), North Carolina (6.7 percent), South Carolina (6.0 percent), Mississippi (2.3 percent), Arkansas (2.1 percent), Virginia (1.6 percent), with Oklahoma and New Mexico both under one percent. This final rule amends §§ 1216.15, 1216.21 and 1216.40 to add the State of Missouri as a primary peanut-producing State and to add a member and alternate to the Board to represent Missouri. Pursuant to the Order, primary peanut-producing States must maintain a 3

campaigning in more than one State may reestablish eligibility for matching payments by submitting to the Commission evidence of active campaigning in more than one State. In determining whether the candidate has reestablished eligibility, the Commission will consider, but is not limited to considering, the factors listed in 11 CFR 9033.6(b). The day the Commission determines to be the day the

borrowed and the interest due on a loan obligation, under which a payment is applied first to the accrued interest, and any remainder is subtracted from, or any deficiency is added to, the unpaid balance of the obligation. Borrower means one who applies for and receives a loan insured under this part. The term may also include any co-maker or co-signer or any assumptor who is obligated for the repayment of a loan obligation insured

of the extension of the period for the review, and publication of determination of the review, of the definition of qualified residential mortgage; the community-focused residential mortgage exemption; and the exemption for qualifying three-to-four unit residential mortgage loans, in each case as currently set forth in the Credit Risk Retention Regulations (as defined below) as adopted by the agencies. DATES:

of the extension of the period for the review, and publication of determination of the review, of the definition of qualified residential mortgage; the community-focused residential mortgage exemption; and the exemption for qualifying three-to-four unit residential mortgage loans, in each case as currently set forth in the Credit Risk Retention Regulations (as defined below) as adopted by the agencies. DATES:

of the extension of the period for the review, and publication of determination of the review, of the definition of qualified residential mortgage; the community-focused residential mortgage exemption; and the exemption for qualifying three-to-four unit residential mortgage loans, in each case as currently set forth in the Credit Risk Retention Regulations (as defined below) as adopted by the agencies. DATES:

(2) Cross references. For provisions governing the taxability of distributions payable on the death of an employee participant— (i) Under a trust described in section 401(a) and exempt from tax under section 501(a), see paragraph (c) of §1.72-16 and paragraph (a)(5) of §1.402 (a)-1;

(a) In general. Except as otherwise provided in this section and in §1.50A-2, the amount of the work incentive program (WIN) credit allowed by section 40 for the taxable year is equal to 20 percent of the taxpayer's WIN expenses (as determined under paragraph (a) of

contract, or other contract providing life insurance protection occurring before that date is not treated as a distribution for purposes of applying the requirements of subchapter D of chapter 1 of subtitle A of the Internal Revenue Code. (iv) If a trust is exempt for the taxable year in which the distribution occurs, but was not so exempt for one or more prior taxable years under section 501(a) (or under section 165(a) of the Internal Revenue Code of 1939 for years

Country Listed person and address Federal Register citation and date of publication ARMENIA Atlas Sanatgaran, Komitas 26/114, Yerevan, Armenia

this section and shall furnish such list to the Internal Revenue Service (IRS) in accordance with paragraph (e) of this section. (b) Preparation and maintenance of lists—(1) In general. A separate list must be prepared and maintained for each reportable transaction. However, one list must be maintained for substantially similar transactions. A material advisor will have 30 calendar days

multimedia submissions, and general guidance on making effective comments, please visit http://www.epa.gov/​dockets/​commenting-epa-dockets. Publicly available docket materials are available at https://www.regulations.gov or at the U.S. Environmental Protection Agency, EPA Region 1 Regional Office, Air and Radiation Division, 5 Post Office Square-Suite 100, Boston, MA. EPA requests that, if at all possible, you contact the contact listed in the FOR FURTHER

each office providing counseling services, employ at least one supervisor who has met the qualifications in paragraph (f)(2)(i) of this section for no fewer than two of the five years preceding the relevant application date; (3) If offering any component of counseling services by a telephone or Internet method of delivery, use only counselors who, in