program of scholarly research. In order for a requester to demonstrate that their request falls within the category of an “educational institution,” the requester must show that the request is authorized by the qualifying institution and that the requester does not seek the records for commercial use, but only to further scholarly research. Representative of the news media or news media requester

search for property that is potentially available for donation (see § 102-36.90 for information on GSAXcess). (b) For the SASP (or a SASP's representative) to perform onsite screening, the screener must coordinate the onsite visit and screening with the individual holding agency or organization. The screener should ascertain the identification required and any special

such records as will enable the district director to determine the correct amount of income subject to the tax. It is not necessary, however, that with respect to such income individuals keep the books of account or records required by paragraph (a) of this section. For rules with respect to the records to be kept in substantiation of traveling and other business expenses of employees, see §1.162-17

) Standard Form 368, Quality Deficiency Report (Category II). GSA is constantly striving to improve customer service and the quality of motor vehicles for which it contracts. To inform contractors of the deficiencies noted during the life of the vehicles, Standard Form 368 shall be prepared by the consignee and sent to GSA describing details of vehicle deficiency and action taken for correction. Procedures for documenting and reporting quality deficiencies are set

, established under §666.205(a), for the latest State performance progress report providing the annual information needed to determine State eligibility. (c) In determining the amount available to an eligible State, the Secretary, with the Secretary of Education, may consider such factors as: (1) The relative allocations of the eligible State

§30.01-5(e) of this chapter. [CGD 73-96, 42 FR 49027, Sept. 26, 1977, as amended by CGD 82-063b, 48 FR 4781, Feb. 3, 1983; CGD 81-052, 50 FR 8733, Mar. 5, 1985; CGD 81-101, 52 FR 7780, Mar. 12, 1987; CGD 95-027, 61 FR 26008, May 23, 1996]

appropriate TTB officer. The permittee shall describe the proposed alternate method or procedure and shall set forth the reasons for its use. (2) Approval by appropriate TTB officer. The appropriate TTB officer may approve the use of an alternate method or procedure if: (i) The applicant shows good cause for its use; (ii) It is consistent with the purpose and

26 CFR 31.3401(c)-(1), of the corporation for the purpose of the collection of, and liability for, employee tax under 26 CFR 31.3402(a)-(1). (3) Individuals on commission may be considered executive or administrative personnel if they have policymaking, managerial, professional, or supervisory responsibility and if

(a) When determining search or review fees: (1) No search or review fee shall be charged for requests by educational institutions, noncommercial scientific institutions, and representatives of the news media. (2) The Board shall provide without charge, to all but commercial users. (i) The first 100 pages of black and white duplication (or the cost equivalent); and

, with respect to each category of short life cycle merchandise of the same manufacturer shall be treated as one affirmative dumping determination with respect to that category for that manufacturer which was made on the date on which the latest of such determinations was made. (2) No affirmative dumping determination that— (A) is described in subsection (b)(2)(A) and was made before January 1, 1981, or

. The deduction for dividends to policyholders as determined under section 811(b) and §1.811-2. (4) Operations loss deduction. The operations loss deduction as determined under section 812. (5) Certain nonparticipating contracts.

(A) a State is not eligible for certification under section 503 of this title, or (B) the law of a State is not approvable under section 3304 of the Federal Unemployment Tax Act [

(a) We waive or reduce your fees for NARA operational records only if your request meets both of the following criteria: (1) The request is in the public interest (i.e., the information is likely to contribute significantly to public understanding of the operations or activities of the Government); and (2) The request is

revenues to be received under section 7652(b)(3) of title 26. The proceeds of such bonds or other obligations may be used for any purpose authorized by an act of the legislature. The legislature of the government of the Virgin Islands may initiate, by majority vote of the members, a binding referendum vote to approve or disapprove the amount of any such bond or other obligation and/or any purpose for which

overpayment to a future tax or issuing a refund. This application of a tax overpayment is called a refund offset. An offset occurs after a refund is certified by the IRS but prior to the issuance of the refund. The procedures for making a claim for refund are set out in § 301.6402-2 of the Procedure and Administration Regulations

paragraph (c)(1): Employee benefit plans that are tax deferred under 26 U.S.C. 401(k) are not considered profit-sharing plans for purposes of this section. However, for the exemption to apply, 401(k) plans must meet the requirements of paragraph (c)(1)(iii)(A) of this section. (2) Particular matters of

section 852(b)(3)(A) for such year with respect to the aggregate amount of the designated undistributed capital gains as the amount of such gains includible in the shareholder's gross income bears to the aggregate amount of such gains so designated. (v) Form 2439 shall be prepared in triplicate, and copies B and C of the form shall be mailed to the shareholder on or before the 45th day (30th day for a taxable year ending before February 26, 1964) following the close

§ 102-118.45 How does a transportation service provider (TSP) bill my agency for transportation and transportation services? The manner in which your agency orders transportation and transportation services determines the manner in which a TSP bills for service. This is shown in the following table:

§1.167(a)-11 for a similar system for property placed in service after December 31, 1970. See paragraph (d)(2) of §1.167(a)-11 for treatment of expenditures for the repair, maintenance, rehabilitation or improvement of certain property. The system provided by this section is optional with the taxpayer. An election

Upon discharge of an indebtedness, USAID will report the discharge to the IRS in accordance with the requirements of 26 U.S.C. 6050P and 26 CFR 1.6050P-1. USAID may request FMS to file such a discharge report to the IRS on the agency's behalf.

, no person outside the agency shall make or cause to be made to any Commissioner or any member of any Commissioner's staff any ex parte communication regarding any candidate or committee's eligibility for or entitlement to public funding; any audit; or any pending or prospective Commission decision regarding litigation, including whether to initiate, settle, appeal, or seek certiorari, or any other decision concerning a litigation matter; nor shall any Commissioner or member of any Commissioner's

foreign visitors. The licensee, certificate holder, or other person shall retain records of visits for 5 years beyond the date of the visit. [72 FR 49563, Aug. 28, 2007]

By appointment, applicants or their representatives may visit the U.S. Department of Labor, Mine Safety and Health Administration, Approval and Certification Center, 765 Technology Drive, Triadelphia, WV 26059, to discuss with qualified MSHA personnel proposed methane-monitoring systems to be submitted in accordance with the regulations of this part. No charge is made for such consultation and no written report thereof will be made to the applicant.

By appointment, applicants or their representatives may visit the U.S. Department of Labor, Mine Safety and Health Administration, Approval and Certification Center, 765 Technology Drive, Triadelphia, WV 26059, to discuss with qualified MSHA personnel proposed fluids to be submitted in accordance with the regulations of this part.. No charge is made for such consultation and no written report thereof will be submitted to the applicant.

Any civil action for the collection of internal revenue taxes may be brought in the district where the liability for such tax accrues, in the district of the taxpayer's residence, or in the district where the return was filed. Historical and Revision Notes

78 FR 60697, Oct. 2, 2013. § 315.51 Requests for reissue. A request for reissue of bonds in coownership form during the lifetime of the coowners must be signed by both coowners, except that a request solely to eliminate the name of one coowner may be signed by that coowner only. A bond registered in