1821.10 and in accordance with the OHA Standing Orders on Contact Information found on the Department of the Interior OHA website at https://www.doi.gov/oha. (b) Contents of complaint. The complaint must contain the following information, under oath: (1) The name and address of each

requesting party is responsible for any fees and expenses pursuant to § 4.23 and any applicable Standing Orders available on the Department of the Interior OHA website at https://www.doi.gov/oha. (g) Referrals for hearing. The Director

these rules must be filed with DCHD as specified in § 4.102 of this part as well as the OHA Standing Orders on Electronic Transmission and the OHA Standing Orders on Contact Information available on the Department of the Interior OHA website at https://www.doi.gov/oha.

Determination—Subject to Directive 3.” Certain transactions with persons subject to this section may result in the imposition of secondary sanctions, and therefore such persons' entries on the SSI List will also include the descriptive prefix text “Secondary sanctions risk:”, followed by information about the applicable secondary sanctions authority. The SSI List is accessible via the Ukraine-/Russia-Related Sanctions page on OFAC's website:

sources are not available. For more information, see OFAC's Guidance on the Release of Limited Amounts of Blocked Funds for Payment of Legal Fees and Costs Incurred in Challenging the Blocking of U.S. Persons in Administrative or Civil Proceedings, which is available on OFAC's website at: www.treasury.gov/ofac.

not available. For more information, see OFAC's Guidance on the Release of Limited Amounts of Blocked Funds for Payment of Legal Fees and Costs Incurred in Challenging the Blocking of U.S. Persons in Administrative or Civil Proceedings, which is available on OFAC's website: www.treasury.gov/ofac.

OFAC's website: www.treasury.gov/sdn. Additional information pertaining to the SDN List can be found in appendix A to this chapter. See § 528.406 concerning entities that may not be listed on the SDN List but whose property and interests in property are nevertheless blocked pursuant to

Excess rain. An amount of precipitation that damages the insured crop. Excess wind. A natural movement of air that has sustained speeds exceeding 58 miles per hour (50 knots) recorded at the weather reporting station (U.S. National Weather Service reporting station or any other weather reporting station identified in the Special Provisions) operating nearest to the insured acreage at the time of damage.

(a) Definitions. For purposes of section 752, the following definitions apply: (1) Recourse liability defined. A partnership liability is a recourse liability to the extent that any partner or related person bears the economic risk of loss for that liability under

This section lists the paragraphs contained in §§1.860A-1 through 1.860G-3. Section 1.860A-1   Effective dates and transition rules. (a) In general

(a) Taxes imposed. Sections 4681 and 4682 impose the following taxes with respect to ozone-depleting chemicals (ODCs): (1) Tax on ODCs. Section 4681(a)(1) imposes a tax on ODCs that are sold or used by the manufacturer or importer thereof. Except as otherwise provided in

Prior Provisions A prior section 4262 was renumbered 4263 of this title and later repealed. Amendments 1982—Subsec. (c)(3). Pub. L. 97–248, §281A(a)(1), substituted "12 hours" for "6 hours" wherever appearing.

subsection, a person is a related person to another person if— (A) the relationship between such persons would result in a disallowance of losses under section 267 or 707(b), or (B) such persons are members of the same controlled group of corporations (as defined in

(a) In general. Except as provided in paragraph (c) of this section, the amounts subject to reporting under §1.6044-2 are: (1) Payments by all organizations subject to such reporting requirements of: (i) Patronage dividends (as defined in section 1388(a)) paid

This section lists the captions that appear in §§1.6694-1 through 1.6694-4. §1.6694-1   Section 6694 penalties applicable to tax return preparers.

subsequent to the date of death pursuant to the provisions of section 2032. Duplicate copies of the return are not required to be filed. For the contents of the return, see §20.6018-3. (b) Estates of nonresidents not citizens—(1) In general. Except as provided in subparagraph (2) of this

compensation for services rendered by the employee representative as such. For rules regarding the treatment of deductions by an employer from remuneration of an employee, see §31.3123-1. (3) The term compensation is not confined to amounts paid for active service, but includes amounts paid for an identifiable period during which the

(a) Section 3402 provides alternative methods, at the election of the employer, for use in computing the amount of income tax to be collected at source on wages. Under the percentage method of withholding (see §31.3402(b)-1), the employer is required to deduct and withhold a tax computed in accordance with the provisions of section 3402(a). Under the wage

(a) Recovery with respect to estate tax (1) In generalIf any part of the gross estate consists of property the value of which is includible in the gross estate by reason of section 2044 (relating to certain property for which marital deduction was previously allowed), the decedent's

(a) In generalIf any person required to file a return under section 6039K fails to file a complete and correct return under such section in the time and in the manner prescribed therefor, such person shall pay a penalty of $500 for each day

(a) General ruleAny increase or decrease in the adjusted basis of partnership property under section 734(b) (relating to the optional adjustment to the basis of undistributed partnership property) or section 743(b) (relating to the optional

in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or (5) Compromises and closing agreementsIn connection with any

Editorial Notes Prior Provisions A prior section 5608, act Aug. 16, 1954, ch. 736

as long-term care insurance, and (2) any payment which is excludable from gross income by reason of section 101(g). Editorial Notes

(a) Requirement of reportingAny issuer of certified long-term care insurance (as defined in section 401(a)(39)(C)) who provides a long-term care premium statement with respect to any purchaser pursuant to section 401(a)(39)(E) for a calendar