filed as part of the original document and does not appear in the Federal Register or the Code of Federal Regulations. [47 FR 41364, Sept. 20, 1982] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title

-2891 is filed as part of the original document and does not appear in the Federal Register or the Code of Federal Regulations. [43 FR 24533, June 6, 1978] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy

{"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/40/121\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e40 U.S.C. 121(c)\u003c/a\u003e.\n"],"source":[],"link":"/current/title-41/part-101-26","title":"Part 101-26"}]}

available through the GSA purchase program. (See § 101-26.506.) [43 FR 22211, May 24, 1978] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title

":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/40/121\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e40 U.S.C. 121(c)\u003c/a\u003e.\n"],"source":[],"link":"/current/title-41/part-101-26","title":"Part 101-26"}]}

{"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/40/121\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e40 U.S.C. 121(c)\u003c/a\u003e.\n"],"source":[],"link":"/current/title-41/part-101-26","title":"Part 101-26"}]}

the date of enactment of this Act [Sept. 26, 1961], by reason of any conviction of an offense, any commission of a violation, any refusal to answer, or any absence under indictment, or under charges, for any offense, shall be restored the right to receive such annuity or retired pay for any and all periods for which he would have had the right to receive such annuity or retired pay if the Act of September 1, 1954 [this subchapter], had not been enacted, unless, under the amendment made by the

§ 110.168 Hampton Roads, Virginia and adjacent waters. (a) Anchorage grounds. Unless otherwise stated, all coordinates in this section for anchorage grounds are based on North American Datum of 1983 (NAD 83). (1) Anchorage A

Permit required. No picture may be filmed, and no television production or sound track made on any area administered by the Presidio Trust, by any person other than amateur or bona fide newsreel and news television photographers and soundmen, unless written permission has been obtained from the Presidio Trust. Applications for permission should be submitted to the Executive Director. (2) Fees; bonds.

(b) Time and place for filing returns. For provisions relating to the time and place for filing returns, see §31.6071(a)-1A and §31.6091-1, respectively. [T.D. 8105, 51 FR 40168, Nov. 5

property. However, see §1.83-7 for the extent to which the grant of the option itself is subject to section 83. In addition, if the amount paid for the transfer of property is an indebtedness secured by the transferred property, on which there is no personal liability to pay all or a substantial part of such indebtedness, such transaction may be in substance the same as the grant of an option. The

except that: (a) A DEA Form 222 or an electronic order for thiafentanil, carfentanil, etorphine hydrochloride, and diprenorphine must contain only these substances in reasonable quantities. (b) The substances must be shipped, under secure conditions using substantial packaging material with no markings on the outside that would indicate the content, only to the purchaser's registered location.

which the United States redeems real property pursuant to paragraph (1), the amount to be paid for such property shall be the amount prescribed by subsection (d) of section 2410 of title 28 of the United States Code. (3) Certificate of redemption (A) In generalIn any case in which real property is

of the clinic, if the furnishing of the medicine is not conditioned upon payment. (c) A hospital or sanitarium, operating a pathological or other laboratory on premises, may withdraw tax-free alcohol for authorized use in the laboratory. (Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))

§54.4975-11(d)(2) actual allocations to participants' accounts are based upon assets withdrawn from the suspense account. Nevertheless, for purposes of applying the limitations under section 415 to these allocations, under §54.4975-11(a)(8)(ii) contributions used by the ESOP to pay the loan are treated as annual

(a) The taxes imposed by section 3101 of chapter 21, and by sections 3201 and 3211 of chapter 22 shall not be allowed as a deduction to the taxpayer in computing taxable income under subtitle A. (b) The tax deducted and

Prior Provisions A prior section 5352, act Aug. 16, 1954, ch. 736, 68A Stat. 663, consisted of provisions similar to those comprising this section

§1.441-2 are applicable in determining— (i) Whether a taxable year is a taxable year of 12 months; and (ii) When the 2-, 3-, 4-, 5-, 6-, 7-, 8-, 9-, 10-, or 11-month period (whichever is applicable) commences and ends for purposes of paragraphs (b)(1), (d)(1) and (d)(2) of this section. (2) If a taxpayer employs four 13-week periods or thirteen 4-week

(k) Exchange. (l) Self-only coverage. (m) Family coverage. (n) Rating area. (o) Effective/applicability date. §1.36B-2   Eligibility for premium tax credit. (a) In general. (b) Applicable taxpayer. (1) In general.

(a) As a recipient, you must use, except as provided in this subpart, the procedures and standards of part 26, §§26.61-91 for certification of ACDBEs to participate in your concessions program. Your ACDBE program must incorporate the use of these standards and procedures and must provide that certification decisions for ACDBEs will be made by the Unified Certification Program (UCP) in your state (see part 26,

A proprietor transferring concentrate, juice, or fruit mash to a bonded wine cellar shall prepare a record of transfer as required by §18.62 and enter the following additional information: (a) Registry number of the bonded wine cellar; (b) For each product manufactured from grapes or berries, variety of

§19.27. (c) Tank Records. A proprietor must maintain a record for tanks in which denatured spirits are stored in accordance with §19.606. (26 U.S.C. 5201)

(a) Mandatory marks. A proprietor must mark each case and each encased container of alcohol bottled for industrial use under the provisions of subpart N of this part to show the following information: (1) The designation “Alcohol”; (2) The serial number or lot identification number; (3) The distilled spirits plant number of the

state in the submission to TTB that the brewer: (a) Will withdraw beer for deferred payment of tax under §25.164; (b) Reasonably expects to be liable for not more than $50,000 in taxes with respect to beer imposed by 26 U.S.C. 5051 and 7652 for

(a) Authorized processes. A brewer may, in accordance with this subpart— (1) Produce concentrate from beer, (2) Reconstitute beer from concentrate, (3) Transfer concentrate from one brewery to another brewery of the same ownership, and (4) Remove concentrate without payment of tax for

wines withdrawn without payment of tax under the bond have been properly accounted for. (Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended, 1352, as amended, 1353, as amended (26 U.S.C. 5062, 5175, 5176)) [T.D. TTB-146, 82 FR 1136, Jan. 4, 2017]

certificate of receipt on each copy of the form, noting thereon any discrepancy, retain one copy for his records, and forward the other copy to the manufacturer or export warehouse proprietor making the shipment for filing with the appropriate TTB officer. (48 Stat. 999, as amended, 72 Stat. 1418, as amended; 19 U.S.C. 81c,

received during the taxable year for which it is includible in gross income under section 451 (without regard to this section). Editorial Notes

to release of such reports, a preliminary report will be sent by NIOSH to the employer, owner, operator or agent for review for trade secret information and technical inaccuracies that may inadvertently be presented in the report. If requested in writing, the data used to compile the reports will be made available by NIOSH to the employer, owner, operator or agent in charge at the place of employment, except that data will not be released in a form that is individually identifiable.