Before removal under this part, every package of cigars shall have adequately imprinted on it, or on a label securely affixed to it— (a) The designation “cigars”; (b) The quantity of cigars contained in the package; and (c) For small cigars, the classification of the product for tax purposes (i.e., either “small” or “little”).

for a public hearing, Regina L. Johnson, (202) 317-5177 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background This notice of proposed rulemaking contains proposed amendments to the Income Tax Regulations (26 CFR part 1) under section 274 of the Code. 1. Statutory Framework

§301.6241-1(a)(6)) that does not result in an imputed underpayment (as described in §301.6225-1(f)(1)(ii)) as described in paragraph (e) of this section. Only the partnership representative may request modification under this section. See section 6223 and §301.6223-2 for

If wild free-roaming horses or burros stray from public lands onto privately owned land, the owners of such land may inform the nearest Federal marshall or agent of the Secretary, who shall arrange to have the animals removed. In no event shall such wild free-roaming horses and burros be destroyed except by the agents of the Secretary. Nothing in this section shall be construed to prohibit a private landowner from maintaining wild free-roaming

(a) Quantitative information about market risk. (1) Registrants shall provide, in their reporting currency, quantitative information about market risk as of the end of the latest fiscal year, in accordance with one of the following three disclosure alternatives. In preparing this quantitative information, registrants shall categorize market risk sensitive instruments into instruments entered

remove your comment from that website, unless you submit a confidentiality request that meets the requirements for such treatment under FTC Rule 4.9(c), and the General Counsel grants that request. Visit the Commission website at https://www.ftc.gov to read this document and the news release describing it. The FTC Act and other laws that the Commission administers permit the collection of public comments to consider and

Equipment and facilities to be furnished by the applicant for use of graders in performing service on a resident basis shall include, but not be limited to, the following: (a) (1) An accurate metal stem thermometer; (2) Electronic digital-display scales graduated in increments of 1⁄

(a) Safeguarding CPNI. Telecommunications carriers must take reasonable measures to discover and protect against attempts to gain unauthorized access to CPNI. Telecommunications carriers must properly authenticate a customer prior to disclosing CPNI based on customer-initiated telephone contact, online account access, or an in-store visit. (b) Telephone access to

meet a higher or lower Medical Loss Ratio. No later than August 1, 2012, health insurers must send any rebates due for 2011 and information to employers and individuals regarding any rebates due for 2011. You are receiving this notice because your health insurer had a Medical Loss Ratio for 2011 that met or exceeded the required Medical Loss Ratio. For more information on Medical Loss Ratio and your health insurer's Medical Loss Ratio, visit

Amendments 2021—Subsec. (d)(3). Pub. L. 117–58 added par. (3). 1996—Subsec. (e)(1). Pub. L. 104–168 substituted "name, address, and phone number of the information contact" for "name and address". 1994—Pub. L. 103–322, §20415(b)(3), substituted "business, etc." for "business" in section

which, insofar as practicable, the proposed activities, if well executed, are capable of attaining project objectives. (c) For the following types of CISS projects, preference for funding will be given to qualified applicants in areas with a high infant mortality rate (relative to the latest average infant mortality rate in the United States or in the State in which the area is located): (1) Projects for the development and expansion

section. However, interest may be paid on any overpayment (as defined by section 6401) arising from a credit allowed under paragraph (b) of this section. See section 34(a), relating to credit for certain uses of gasoline and special fuels (and lubricating oil used prior to January 7, 1983). See §48.6421-3 for the time within which a claim for credit or payment must be made under this section. See

6.1   Sampling equipment. 6.1.1   Sample collection bottles/jars—New, pre-cleaned bottles/jars, lot-certified to be free of artifacts. Glass preferable, plastic acceptable, wide mouth approximately 1-L, with Teflon-lined screw cap. 6.2   Equipment for glassware cleaning. 6.2.1   Laboratory sink. 6.2.2   Oven—Capable of maintaining a temperature

(a) Overview—(1) In general. This section and §§1.721(c)-2 through 1.721(c)-7 (collectively, the section 721(c) regulations) provide rules under section 721(c). This section provides definitions and rules of general application for purposes of the

§1.460-3(b)(1) and describes the exempt-contract percentage-of-completion method (EPCM). Paragraph (d) of this section describes the completed-contract method (CCM), which is one of the permissible methods of accounting for exempt construction contracts. Paragraph (e) of this section describes the percentage-of-completion/capitalized-cost method (PCCM), which is a permissible method of accounting for qualified ship contracts

limited to, the following standards: (1) The interior of enclosures shall be free from protrusion that could injure animals; (2) Equipment shall be in safe conditions and of sufficient strength to withstand the rigors of transportation; (3) Enclosures shall have ample head room to allow animals to stand normally; (4) Enclosures for transporting two or more

(a) In generalThe Secretary— (1) shall provide coordination and assistance to poison control centers for the establishment and maintenance of a nationwide toll-free phone number, to be used to access such centers; and (2) may provide coordination and assistance to poison control centers and consult with professional organizations for the establishment

§1.960-1. Example 3. For 1964 domestic corporation M makes a chain election with respect to controlled foreign corporation A, all the one class of stock of which is owned directly by M Corporation, and controlled foreign corporation B, all the one class of stock of which is owned directly by A Corporation

rules relating to the recognized built-in gains of a loss group (or loss subgroup), see paragraph (c)(2) of this section. (2) Coordination with apportionment rule. For special rules relating to apportionment of a consolidated section 382 limitation (or a subgroup section 382 limitation) or net unrealized built-in gain when one or more corporations cease to be members of a loss group (or a loss subgroup) and to aggregation of

and texture. Shall have a smooth body free from uncooked cheese particles and when packaged shall form into a homogeneous plastic mass, and be free from pin holes or openings except those caused by trapped steam. Product made for slicing shall slice freely when cut into approximately 1⁄8 inch slices with only a slight amount of sticking. Product made for spreading shall be