(a) In general. (1) When the Internal Revenue Service receives an election under §1.6015-2 or 1.6015-3, or a request for relief under §1.6015-4, the Internal Revenue Service must send a notice to

The Secretary of the Army, in expending appropriations in the preparation for and construction of works for the restraining or impounding of mining debris in the State of California, is authorized to enter into an agreement that the contractor shall look solely to the State of California for one-half of such expense, to be paid out of said State's appropriation, and the United States shall in nowise be liable for said one-half.

means the container is used to manage an off-site material for which both of the following conditions apply: the vapor pressure of one or more of the organic constituents in the off-site material is greater than 0.3 kilopascals (kPa) at 20 °C; and the total concentration of the pure organic constituents having a vapor pressure greater than 0.3 kPa at 20 °C is equal to or greater than 20 percent by weight. Liquid-mounted seal

(a) In general. An individual United States shareholder may, in accordance with §1.962-2, elect to have the provisions of section 962 apply for his taxable year. In such case— (1) The tax imposed under chapter 1 of the Internal Revenue Code on all amounts which are included in his gross income for

Any civil action of interpleader or in the nature of interpleader under section 1335 of this title may be brought in the judicial district in which one or more of the claimants reside.

requirements, and water supply systems. (2) Requirements for accessibility to physically handicapped people. The HUD Field Office will advise project sponsors as to the extent accessibility will be required for new construction of one- and two-family dwellings on a project-by-project basis. (i) Technical standards. See HUD Handbook, 4910.1, Sections 100-1.3b

(a) Gases for the CO and CO2 analyzers shall be single blends of CO and CO2, respectively, using zero grade nitrogen as the diluent. (b) Gases for the hydrocarbon analyzer shall be single blends of propane using zero grade air as the diluent. (c) Gases for the methane analyzer shall be single

29 CFR part 1926 and 29 CFR part 1910; and (3) Ensure that any additional measures the Contracting Officer determines to be reasonably necessary for the purposes are taken. (c) If this contract is for construction or dismantling, demolition or removal of improvements with any Department of Defense agency or component, the Contractor shall comply with all pertinent provisions of the latest version of U.S. Army Corps of Engineers Safety and Health Requirements Manual, EM 385-1-1, in

on the last day of the latest year for which actual cost data are available, provided that the period does not end more than 18 months before the date on which the Administrator tenders the rate schedule for filing with the Commission, or such longer period requested by the Deputy Secretary of Energy or Administrator and granted by the Commission. (4) Initial capital investment means the cost of acquisition or construction

radiofrequency exposure, ET Docket No. 93-62, entitled “Guidelines for Evaluating the Environmental Effects of Radiofrequency Radiation,” issued August 1, 1996, and any other order on reconsideration relating to radiofrequency guidelines and their enforcement. These are updated guidelines for meeting health concerns that reflect the latest scientific knowledge in this area, and are supported by Federal health and safety agencies such as the Environmental Protection Agency and the Food and Drug Administration

(a) To be eligible for an award of attorney fees and other expenses under the Act, the applicant must be a party to the adversary adjudication for which it seeks an award, it must have stood in an adversary relationship to the position taken by agency counsel, and it must have prevailed on one or more of the issues raised by agency counsel. The term “party” is defined in

which the advance is to be charged. (3) If the cost item relates to security for more than one type of account, show the code for the loan secured by the earliest promissory note (if lien secures more than one note). (b) The Finance Office will forward Form RD 451-26, to the County Office when the recoverable cost charge is processed.

information necessary for determining pro rata distribution has been furnished. If payment is not made by CCC within 15 business days from the date of recovery or 15 business days from receiving the required information for determining pro rata distribution, whichever is later, CCC will pay interest calculated on the latest average investment rate of the most recent Treasury 91-day bill auction, as announced by the Department of Treasury, in effect on the date of recovery and such interest will accrue

ovens also perform the same function as shape dryers in removing the free moisture from refractory shapes. Defumer means a process unit that is used for holding pitch-impregnated refractory shapes as the shapes defume or cool immediately following the impregnation process. This definition includes autoclaves that are opened and exhausted to the atmosphere following an impregnation cycle and used for holding pitch-impregnated

(ii) from a Member of Congress to other Members of Congress, or to Federal, State, or local government officials; (iii) of a news release to the communications media; or (iv) providing information exclusively on competitions which are officially sanctioned by the House of Representatives or Senate, nominations to military service academies, official employment listings for positions in the House

The following uses of wine are regarded as “industrial” and will be excluded from any application of the term “nonindustrial”. The use of wine: (a) Without payment of tax for use in the production of vinegar; or (b) Free of tax for experimental or research purposes by any scientific university, college of learning, or institution of scientific research; or (c) Free of tax

(a) CITES administrative and management issues:(1) CITES documents, including application forms and procedures; lists of registered scientific institutions and operations breeding Appendix-I wildlife for commercial purposes; and reservations(2) Information on the CoP(3) List of CITES species(4) Names and addresses of other countries' Management and Scientific Authority offices(5) Notifications

(a) Exemption from withholding for exempt income. No withholding is required under section 1441(a) or 1442, and the regulations under those sections, on amounts paid to a foreign organization that is described in section 501(c) to the extent that the amounts are not income includable under section 512 in computing the organization's unrelated business taxable income. See, however,

obligation to withhold and whether an exemption from withholding applies. Section 1.5000C-3 provides the time and manner for depositing the amounts withheld under section 5000C and the related reporting requirements. Section 1.5000C-4 contains the rules that apply to a foreign contracting party that must

Special effective date for paragraphs (c)(1), (c)(4)(iii), and (c)(6). Paragraphs (c)(1), (c)(4)(iii), and (c)(6) of this section apply to bonds sold on or after July 8, 1997 and to any issue to which the election described in §1.148-11(b)(1) is made. See §1.148-11A(i) for