personnel who have jurisdiction over the tax matter underlying the claim for the costs, except that requests with respect to administrative proceedings defined by §301.7430-8(c) should be made to the Chief, Local Insolvency Unit. However, if those persons are unknown to the taxpayer making the request, the taxpayer may send the request to the Internal Revenue Service office that considered the

foreign corporation's foreign income taxes that are properly attributable to the items of income in the subpart F income groups to which the subpart F inclusion is attributable. See §1.904-6(b)(1) for rules on assigning the foreign income tax to a section 904 category. No foreign income taxes are deemed paid under section 960(a) with respect to an inclusion under section 951(a)(1)(B).

With the exception of §§102.21 through 102.25, this part sets forth rules for determining the country of origin of imported goods for the purposes specified in paragraph 1 of Annex 311 of the North American Free Trade Agreement (“NAFTA”). These specific purposes are: country of origin marking; determining the rate of duty and staging category applicable to originating

submitted for a pre-Act lease under 30 CFR part 203, then: (1) Royalty-free production from your RS lease shares from and counts as part of any royalty suspension volume under §560.114(d) for the field to which we assign your lease; and (2) Your RS lease may continue to produce royalty-free up to the royalty suspension we specified for your lease, even if the field to which we assign your RS lease has produced all of its royalty

(a) Amount of credit. The amount of a taxpayer's credit is determined under section 41(a). For taxable years beginning after June 30, 1996, and at the election of the taxpayer, the portion of the credit determined under section 41(a)(1) may be calculated using the alternative incremental credit set forth in section 41(c)(4). For taxable years ending after December 31, 2006, and at the election of the taxpayer, the portion of the

The commencing date of an award or increased award of subsistence allowance will be determined by this section (a) Entrance or reentrance. Latest of the following dates: (1) Date certified by school or establishment under paragraph (b) or (c) of this section. (2) Date 1 year before the date of receipt of the application or

plan approved by a State shall not permit the payment of short-time compensation to an individual by the State during a benefit year in excess of 26 times the amount of regular compensation (including dependents' allowances) under the State law payable to such individual for a week of total unemployment. (B) Employer limitationsA short-time compensation plan approved by a State shall not provide payments to an individual if such individual is

definition of “median income for the area,” unless such median income standard has no household size adjustment methodology. Median income for the area means one or more of the following median income standards as determined by a Bank, after consultation with its Advisory Council, in its AHP Implementation Plan: (1) The median income for the area, as published annually by HUD;

§ 602.27(a)(4) reports an increase in headcount enrollment in accordance with § 602.19(e) for an institution it accredits, or if the Department notifies the agency of such an increase at one of the agency's accredited institutions, the agency must, within 45 days of reporting the increase or receiving notice of the

Others, such as Amazon, Apple Music, and Google Play Music, are part of wider economic “ecosystems,” in which a music service is one part of a multi-product, multi-service aggregation of activities, including some that are also related to the provision of a retail distribution channel for music. For example, Amazon is a multi-faceted internet retail business. Amazon offers a buyers' program for an annual fee (Amazon Prime) that affords loyalty benefits to members, such as free or reduced rate

(nonprocurement) and governmentwide requirements for drug-free workplace (grants) 45 CFR part 80—Nondiscrimination under programs receiving Federal assistance through the Department of Health and Human Services—Effectuation of Title VI of the Civil Rights Act of 1964 45 CFR part 81—Practice and procedure for hearings under part 80 of this title 45 CFR part 84—Nondiscrimination on the basis of handicap in programs and activities receiving or

(i) The number of active and inactive CMA members; (ii) The CMA's allocated equity; (iii) The CMA's unallocated equity; and (iv) Quantity of each loan pool commodity delivered to the CMA for marketing and the portion of such commodities received from active members during the prior year. (2) The CMA's latest balance sheet. This balance sheet must be

; and that (4) on the basis of the foregoing, there is reasonable assurance that, (i) such safety questions will be satisfactorily resolved at or before the latest date stated in the application for completion of construction of the proposed facility, and (ii) taking into consideration the site criteria contained in part 100 of this chapter, the proposed facility can be constructed and operated at the proposed location without undue risk to the health and safety of the public.

(6) When an application for new or modified facilities is not timely filed in accordance with the filing window as established by the Commission in a public notice specifying the earliest and latest dates for filing such applications. (b) Comparative hearings are no longer required. (c) Applicants in the Media Services for first-come, first-served construction permits will be entitled to a refund of the

to which a standard applies. (c) Emission rate shall be expressed as kg/hr of any hazardous pollutant discharged into the atmosphere for which a standard is applicable. The Administrator shall use the following to determine the emission rate: (1) Emission factors as specified in the background information document (BID) for the applicable standard, or in the latest issue of “Compilation of Air Pollutant Emission Factors,” EPA

(a) ReportsThe operator of a boat on which one or more individuals, during a calendar year, perform services described in section 3121(b)(20) shall submit to the Secretary (at such time, and in such manner and form, as the Secretary shall by regulations prescribe) information respecting— (1) the

(a) In generalThe Secretary shall by regulations establish the rates and conditions under which payment may be made of— (1) fees and mileage to persons who are summoned to appear before the Secretary, and (2) reimbursement for such costs that are reasonably necessary which have been directly incurred in searching for, reproducing, or transporting books, papers

and quantity of supplemental foods. The State agency must establish minimum requirements for the variety and quantity of supplemental foods that a vendor applicant must stock to be authorized. These requirements include that the vendor stock at least two different fruits, two different vegetables, and at least one whole grain cereal authorized by the State agency. The State agency may not authorize a vendor applicant unless it determines that the vendor applicant meets these minimums. The

plans are carried on by means of the mails and instrumentalities of interstate commerce; that owing to the lack of employee information and adequate safeguards concerning their operation, it is desirable in the interests of employees and their beneficiaries, and to provide for the general welfare and the free flow of commerce, that disclosure be made and safeguards be provided with respect to the establishment, operation, and administration of such plans; that they substantially affect the revenues

had as one of its principal purposes the avoidance of Federal income tax. (3) Related personFor purposes of this subsection, the term "related person" means any person bearing a relationship to the taxpayer described in section 267(b) or 707(b)(1). (4) Treatment of certain transactionsThis section

proposing to approve two state implementation plan (SIP) revisions submitted by the State of West Virginia, one submitted on March 27, 2018, and one on June 5, 2019. The June 5, 2019 submittal consists of a regulation that adopts the Cross-State Air Pollution Rule (CSAPR). Under the Federal CSAPR, large electricity generating units (EGUs) in West Virginia are subject to Federal Implementation Plans (FIPs) requiring the units to participate in CSAPR's Federal trading program for annual emissions of