§1.6038D-4 if the aggregate value of all such assets exceeds— (i) $50,000 on the last day of the taxable year; or (ii) $75,000 at any time during the taxable year. (2) Special rule for married specified individuals filing a joint annual return. Except as provided in paragraph (a)(4

(a) Except as provided in paragraph (c) of this section, six members of the committee, including alternates acting for members, shall constitute a quorum and any decision, recommendation or other action of the committee shall require not less than five concurring votes including one by a handler, or an alternate acting as such: Provided, That if the committee is increased by one, the quorum requirement shall be increased to

(a) Intercity rail transportation (1) One car per train ruleIt shall be considered discrimination for purposes of section 12132 of this title and section 794 of title 29 for a person who

(a) Intercity rail transportation (1) One car per train ruleIt shall be considered discrimination for purposes of section 12132 of this title and section 794 of title 29 for a person who

§1.446-3(c)(1). (ii) Exception from passive income treatment for dealers. Notwithstanding paragraph (b)(3)(i) of this section, in the case of a corporation or partnership that regularly acts as a dealer in property described in paragraph (b)(3)(i)(F) of this section (referring to the sale or exchange of property that gives rise to passive

§1.263(a)-1   Capital expenditures; in general. (a) General rule for capital expenditures. (b) Coordination with other provisions of the Internal Revenue Code. (c) Definitions. (1) Amount paid. (2) Produce. (d) Examples of capital expenditures. (e) Amounts paid to sell property. (1) In general. (2) Dealer in property. (3) Examples. (f) De minimis safe harbor election.

vegetables to be distributed free of charge under such regulations as he may prescribe for experimental and demonstration purposes within the semi-arid or dry-land regions of the United States. Transfer of Functions All functions of all officers, agencies and employees of the Department of Agriculture were transferred

intended for the following: (i) Further manufacture of another Type C feed, or (ii) Top-dressing (adding on top of the usual ration) (§558.3(b)(4)). (b) How is liquid free-choice medicated feed regulated? Liquid free-choice medicated feed is covered by this section

-percent shareholders. (A) Related persons. (B) Investment companies. (4) Anti-abuse rule. (5) Example. (e) Substantiation that a foreign corporation is publicly traded. (1) General rule. (2) Availability and retention of documents for inspection. (f) Reporting requirements. §1.883-3   Treatment of controlled foreign

§1.274-5(g). (h) Reporting and substantiation of certain reimbursements of persons other than employees—(1) In general. The purpose of this paragraph is to provide rules for the reporting and substantiation of certain expenses for travel, entertainment, gifts, or with respect to listed property paid or incurred by one person (hereinafter termed “independent

14, 1986; except, however, for purposes of §264.193(g)(2) and §265.193(g)(2), a new tank system is one for which construction commences after July 14, 1986. (See also “existing tank system.”) No free liquids, as used in 40 CFR

§53.4958-7(c)). The tax imposed by section 4958(b) is payable by any disqualified person who received an excess benefit from the excess benefit transaction on which the initial tax was imposed by section 4958(a)(1). With respect to any excess benefit transaction, if more than one disqualified person is liable for the tax imposed by section 4958(b), all such persons are jointly and severally liable for that tax. (ii)

section 7 of Pub. L. 105–347, set out as a note under section 1681a of this title. Effective Date Section effective upon the expiration of one hundred and eighty days following Oct. 26, 1970, see

described in §133.5 and the maximum moisture content is 45 percent by weight. If the dairy ingredients used are not pasteurized, the cheese is cured at a temperature of not less than 35 °F for at least 60 days. (2) If pasteurized dairy ingredients are used, the phenol equivalent value of 0.25 gram of provolone cheese is not more than 3 micrograms as determined by the method

more of the following-named powers: The British Empire, France, Italy, and Japan (of the other part). For the purposes of this section any citizen or subject of a State or free city which at the time of the proposed return of money or other property of such citizen or subject hereunder forms a part of the territory of any one of the following nations: Germany, Austria, or Hungary, shall be deemed to be a citizen or subject of such nation. And the receipt of the said owner or of the person by whom

§101.9(c)(9), (excluding total carbohydrates) may only be made on the label or in labeling of the food if: (1) The claim uses one of the terms defined in this section in accordance with the definition for that term; (2) The claim is made in accordance with the general requirements for nutrient content claims in

may be), there is a distribution out of the earnings and profits of the taxable year that are attributable to the amounts included in gross income for the taxable year under section 951(a)(1)(A) or 1293(a). For allocation of distributions to earnings and profits of foreign corporations, see §1.959-3. (ii) For purposes of subdivision (i) of this subparagraph

(a) S corporation defined (1) In generalFor purposes of this title, the term "S corporation" means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year. (2) C

protective system. After that time, the design may be stored off the jobsite, but a copy of the design shall be made available to the Secretary upon request. (d) Materials and equipment. (1) Materials and equipment used for protective systems shall be free from damage or defects that might impair their proper function. (2) Manufactured materials and equipment

The following channels are allocated for paired assignment to transmitters that provide (or support other transmitters that provide) one-way or two-way public land mobile service, either individually or collectively under a paging geographic area authorization. The paging geographic areas used for these channels are the EAs (see

messages from the rear unit and shall be capable of displaying the rear car brake pipe pressure in increments not to exceed one pound. (2) The display shall be clearly visible and legible in daylight and darkness from the engineer's normal operating position. (3) The front device shall have a means for entry of the unique identification code of the rear unit being used. The front unit shall be designed so that it will display a

list. (2) A State or local building code will be partially accepted if it regulates most of the areas on the list. However, no code may be partially accepted if it fails to regulate the subarea for seismic design (see §200.926a(c)(5)), or if it fails to regulate subareas in more than one of the following major areas listed in