in a contract for a deed or a conditional sales contract. Under section 7425(b)(1), if a notice of lien is filed in accordance with section 6323 (f) or (g), or the title derived from the enforcement of a lien is recorded as provided by local law, more than 30 days before the date of sale, and the appropriate district director is not given notice of the sale (in the manner prescribed in §301.7425-3

property, but in an appropriate case more than one building may be treated as a single item. For manner of determining whether an expenditure shall be treated as an addition to the capital account of an item of section 1250 property or as a separate item of section 1250 property, see paragraph (d)(2)(iii) of §1.1250-5. (3) Sale

(b) International Airport. An international airport is one designated by the Commissioner for the entry of aliens with the prior approval of the Secretary of Commerce, Secretary of the Treasury and the Secretary of Health and Human Services. (c) Landing Rights Airport. An airport, although not designated as international, at which permission to land has been granted to aircraft

). See section 316 and §1.316-2 for provisions relating to the allocation of earnings and profits among distributions. (2) Previously taxed income. This paragraph (d)(2) applies to distributions by a corporation that has both accumulated earnings and profits and previously taxed income (within the meaning of section 1375(d)(2), as

(a) The outer shell, or the jacket if the outer shell is insulated, must be stenciled in compliance with AAR Specifications for Tank Cars, appendix C (IBR, see §171.7 of this subchapter). (b) Stenciling must be applied on both sides of the outer shell or jacket near the center in letters and figures at least 1

requested by the individual to whom it pertains, (ii) Written consent has been given by the individual to whom the record pertains for release to the requesting agency, activity, or individual, or (iii) The release is pursuant to one of the specific nonconsensual purposes set forth in the Act. (4) Records may be disclosed without the consent of a DeCA individual to any DoD official who has need

, explaining in detail the basis for requesting expedited processing. For example, a requester within the category in paragraph (e)(1)(ii) of this section, if not a full-time member of the news media, must establish that he or she is a person whose main professional activity or occupation is information dissemination, though it need not be his or her sole occupation. Such a requester also must

section 6223 and §301.6223-1)— (1) Notice of any administrative proceeding initiated at the partnership level with respect to an adjustment of any partnership-related item (as defined in §301.6241-1(a)(6)(ii)) for any partnership taxable year under subchapter C of

(a) Ownership of land. (1) Both the geologic repository operations area and the postclosure controlled area shall be located in and on lands that are either acquired lands under the jurisdiction and control of DOE, or lands permanently withdrawn and reserved for its use. (2) These lands shall be held free and clear of all encumbrances, if significant, such as

(a) General. Any merchandise which may be withdrawn duty and tax free in Customs territory under section 309 or 317, Tariff Act of 1930, as amended (19 U.S.C. 1309, 1317), and under §§10.59 through 10.65 of this chapter, may similarly be

section 6232, and (2) if such adjustments do not result in an imputed underpayment, such adjustments shall be taken into account by the partnership in the adjustment year. (b) Determination of imputed underpaymentsFor purposes of this subchapter— (1) In generalExcept as otherwise provided in this section, any imputed underpayment with respect to

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straddle composed of one or more positions that are includible in a mixed straddle account (as defined in paragraph (b) of §1.1092(b)-4T) or for any straddle for which an election under section 1256(d) has been made. See §1.1092(b)-5T relating to definitions.

analyzed for fat, moisture, salt, sulfur dioxide, nitrites, sulfites, ascorbates, citric acid, protein, standard plate counts, and coliform counts, among other analyses. These food product analyses are performed at any one of the Science and Technology (S&T) field laboratories as follows: (1) USDA, AMS, Science and Technology, Midwestern Laboratory, 3570 North Avondale Avenue, Chicago, IL 60618. (2) USDA, AMS, S&T Aflatoxin

(a) In generalFor purposes of sections 3121(a)(1) and 3306(b)(1), remuneration paid to a motion picture project worker by a motion picture project employer during a calendar year shall be treated as remuneration paid with respect to employment of such worker by such employer during the calendar year. The identity of such employer for

for each month of the current year to latest available date. (8) As Exhibit 8, a copy of applicant's most recent year-end general balance sheet certified by applicant's independent public accountants, if available, and a copy of applicant's most recent unaudited general balance sheet as of a date no less recent than the end of the third month preceding the date of the filing of the application. The unaudited balance sheet shall be presented in account form and

(a) In generalFor purposes of section 38, in the case of an eligible agricultural business, the agricultural chemicals security credit determined under this section for the taxable year is 30 percent of the qualified security expenditures for the taxable year. (b) Facility limitationThe

(a) The completely assembled respirator will be worn in a chamber containing 0.1 ±0.025 percent isoamyl acetate vapor, the intake of the hose will be connected to a suitable source of respirable air, and not more than 25 percent of the hose length will be located in isoamyl acetate-free air. (b) The test will be conducted at the minimum pressure with the maximum hose length and will be repeated at the maximum pressure with the minimum

of the taxable year for which the taxpayer makes the election or January 1, 1984, whichever is later. See §1.1092(b)-5T relating to definitions. (b) Mixed straddle account defined—(1) In general. The term mixed straddle account means an

(a) General ruleThe deduction for dividends paid shall be the sum of— (1) the dividends paid during the taxable year, (2) the consent dividends for the taxable year (determined under section 565), and (3) in the case of a personal

1979—Pub. L. 96–39 substituted "section 5205(a)(1) shall not apply" for "sections 5178(a)(4)(A), 5205(a)(1), and 5233 (relating to the bottling of distilled spirits in bond) shall not be applicable". 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary

(a) No certificate holder may use any person nor may any person serve as pilot in command of an airplane unless, within the preceding 12 calendar months, that person has passed a line check in which he satisfactorily performs the duties and responsibilities of a pilot in command in one of the types of airplanes he is to fly. (b) A pilot in command line check for domestic and flag operations must— (1

include discussion of all points you wish to make. The EPA will generally not consider comments or comment contents located outside of the primary submission (i.e., on the web, cloud, or other file sharing system). For additional submission methods, the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit https://www.epa.gov/​dockets/​commenting-epa-dockets.

the time of its acquisition by him is substantially a continuation of its use in farming, whether for the same farming use as that of the taxpayer's predecessor or for one of the other uses specified in paragraph (a)(1) of this section. (b) Examples. The provisions of paragraph (a) of this section may be illustrated by the following examples:

As a general rule, the appropriate TTB officer will issue an alcohol fuel plant permit to any person who completes the required application for a permit and, when required, furnishes a bond. However, the appropriate TTB officer may begin proceedings to deny an application for a permit, in accordance with part 71 of this chapter, if the appropriate TTB officer determines that— (a) The applicant (including, in the case of a corporation

The Administrator of the Environmental Protection Agency shall assure that programs for the certification of testing laboratories which test drinking water supplies for lead contamination certify only those laboratories which provide reliable accurate testing. The Administrator (or the State in the case of a State to which certification authority is delegated under this subsection) shall publish and make available to the public upon request the