(a) General rule. A separate line of business is a line of business (as determined under §1.414(r)-2) that is organized and operated separately from the remainder of the employer. Paragraph (b) of this section sets forth the rules for determining whether a line of business is organized and operated separately from the

(a) In general. Except as provided in paragraph (b) of this section, returns required by §157.6011-1 (relating to returns of tax with respect to structured settlement factoring transactions) must be filed on or before the ninetieth day following the receipt of structured settlement payment rights in a structured settlement

because of the availability of civil penalties under the CPSA for knowing noncompliance. (b) Therefore, artificial emberizing materials (embers and ash) containing respirable free-form asbestos are regulated under the CPSA. [42 FR 63354, Dec. 15, 1977]

agents, subsidiaries, affiliates, and representatives in designating nominees for committee members and alternates. An eligible voter's privilege of casting only one vote as aforesaid shall be construed to permit a voter to cast one vote for each position to be filled in the respective district in which he elects to vote. [20 FR 7357, Oct. 4, 1955. Redesignated at 26 FR 12751, Dec. 30, 1961, as amended at 33 FR 8586, June 12, 1968]

system can be readily characterized and modeled with reasonable certainty. (4) For disposal in the saturated zone, at least one of the following pre-waste-emplacement conditions exists: (i) A host rock and immediately surrounding geohydrologic units with low hydraulic conductivities. (ii) A downward or predominantly horizontal hydraulic gradient in the host rock and in the immediately

multimedia submissions, and general guidance on making effective comments, please visit http://www.epa.gov/​dockets/​commenting-epa-dockets. Publicly available docket materials are available at https://www.regulations.gov or at the U.S. Environmental Protection Agency, EPA Region 1 Regional Office, Air and Radiation Division, 5 Post Office Square—Suite 100, Boston, MA. The EPA requests that if at all possible, you contact the contact listed in the FOR FURTHER

(a) General rule—(1) Information returns required—(i) Payments required to be reported. Except as otherwise provided in §§1.6041-3 and 1.6041-4, every person engaged in a trade or business shall make an information return for each calendar year with

spillage, credit for the loss will be allowed. When the investigation discloses evidence indicating that the loss resulted from theft or from fraud, the appropriate TTB officer will afford the brewer opportunity to submit a written explanation with respect to the causes of the loss before taking further action. (Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended, 1335, as amended (

under section 832(c)(7) (relating to tax-free interest). (d) Active business computer software royalties (1) In generalFor purposes of this section, the term "active business computer software royalties" means any royalties— (A) received by any corporation during the

(3) When the additive is used in a sugar substitute for table use, its label shall bear instructions not to use in cooking or baking. (4) Packages of the dry, free-flowing additive shall prominently display the sweetening equivalence in teaspoons of sugar. (e) If the food containing the additive purports to be or is represented for special dietary uses, it shall be labeled in compliance with part 105 of this chapter.

) Transfers of funds between a candidate's previous Federal campaign committee and his or her current Federal campaign committee, or between previous Federal campaign committees, provided that the candidate is not a candidate for more than one Federal office at the same time, and provided that the funds transferred are not composed of contributions that would be in violation of the Act. The cash on hand from which the transfer is made shall be considered to consist of the funds most recently received by

For purposes of this section— (1) In generalThe term "qualified alternative fuel vehicle refueling property" has the same meaning as the term "qualified clean-fuel vehicle refueling property" would have under section 179A if— (A) paragraph (1) of

(a) In General.—Whoever violates subsection (a)(1), (b), (c), or (d) of section 26 of the Animal Welfare Act shall be fined under this title, imprisoned for not more than 5 years, or both, for each violation. (b) Attending an Animal Fighting Venture.—Whoever violates

(a) The completely assembled respirator will be worn in a chamber containing 0.1 ±0.025 percent isoamyl acetate vapor, and the blower, the intake of the hose, and not more than 25 percent of the hose length will be located in isoamyl acetate-free air. (b) The man in the isoamyl acetate atmosphere will draw his inspired air through the hose, connections, and all parts of the air device by means of his lungs alone (blower not operating

(a) In general. Within 90 days after the date on which a notice of a final partnership adjustment (FPA) under section 6231(a)(3) with respect to any partnership taxable year is mailed, a partnership may file a petition for a readjustment of any partnership adjustment (as defined in §301.6241-1(a)(6)) reflected in the FPA for

of income which is taken into account under section 871(b)(1) or 882(a)(1) for the taxable year. (C) Special rule for sourcing interest paid by foreign branches of domestic financial institutionsSubparagraph (B) of section 861(a)(1) shall not apply.

research and development funding, as documented in the latest annual report of the Foundation entitled "Federal Support to Universities, Colleges, and Selected Nonprofit Institutions"; and (D) to the extent practicable, eligible institutions of a given type will compete against similar institutions for Program awards. (b) Comprehensive planning activitiesThe Director shall conduct comprehensive planning activities

Air carriers may charge any rate or fare for interstate and overseas air transportation.

(a) General ruleIf a determination (as defined in section 1313) is described in one or more of the paragraphs of section 1312 and, on the date of the determination, correction of the effect of the error referred to in the applicable

§ 540.62 Institutional visits. (a) A media representative shall make advance appointments for visits. (b) When media representatives visit the institutions, photographs of programs and activities may be taken, and media representatives may meet with groups of inmates engaged in authorized

(a) In general. For purposes of section 956(a) and §1.956-1, the term “United States property” also includes any trade or service receivable if the trade or service receivable is acquired (directly or indirectly) from a related person who is a United States person (as defined in section 7701(a)(30)) (a

section 4761 of title 26. (c) Sales restrictions (1) No person may sell, purchase, or trade or offer to sell, purchase, or trade any drug sample. For purposes of this paragraph and subsection (d), the term "drug sample" means a unit of a drug, subject to subsection (b), which is not intended to be sold and is intended to promote the sale of the drug

employee. (b) Creditable service. Unless otherwise approved by OPM, the service required for career tenure must include service as described in paragraph (b)(1) of this section and total at least 3 years. (1) Nontemporary employment. To be creditable, the 3 years of service must begin with one of the following: (i

rules—(1) Transactions involving unrelated persons, conduits, or intermediaries. If a taxpayer pays or accrues an amount to one or more intermediaries (including an intermediary unrelated to the taxpayer) that would have been a base erosion payment if paid or accrued to a foreign related party, and one or more of the intermediaries makes (directly or indirectly) corresponding payments to or for the benefit of a foreign related party as part of a