classes of time purchased. (b) When free time is provided for use by or on behalf of candidates, a record of the free time provided shall be placed in the political file. (c) All records required by this paragraph shall be placed in the online political file as soon as possible and shall be retained for a period of two years. As soon as possible means immediately absent unusual circumstances.

* * * pursuant to an agreement or understanding arrived at between the employer and the employee before performance of the work, the amount paid to the employee for the number of hours worked by him in such workweek in excess of the maximum workweek applicable to such employee under such subsection [7](a): (3) is computed at a rate not less than one and one-half times the rate established by such agreement or

. The phrase “substantially separate and independent shares” generally has the same meaning as provided in §1.663(c)-3. However, except as provided in paragraph (a)(1)(iii) of this section, a portion of a trust is not a separate share unless such share exists from and at all times after the creation of the trust. For purposes of this paragraph (a)(1), a trust is treated as created at the date

(a) Distributions from qualified trusts—(1) In general. For purposes of §1.382-2T, if a qualified trust described in section 401(a) (qualified trust) distributes an ownership interest in an entity (as defined in

the partner under section 704(c) (or in the same manner as section 704(c) in connection with a revaluation of partnership property) if the partnership disposed of (in a taxable transaction) all partnership property subject to one or more nonrecourse liabilities of the partnership in full satisfaction of the liabilities and for no other consideration; and (3) The partner's share of the excess nonrecourse liabilities (those not allocated under paragraphs (a)(1) and

2. Actually issued, as applied to securities issued or assumed by the carrier, means those which have been sold to bona fide purchasers or holders for a valuable consideration, those issued in exchange for other securities or other property, and those issued as dividends on stock; and the purchasers or holders secured them free from control by the carrier. 3. Actually outstanding, as applied

) identifying existing programs providing services and housing to eligible homeless individuals and identify gaps in the delivery systems of such programs; (2) containing a plan for providing services and housing to eligible homeless individuals, which plan— (A) describes the coordinated and comprehensive means of providing services and housing to homeless individuals; and (B) includes documentation that

) identifying existing programs providing services and housing to eligible homeless individuals and identify gaps in the delivery systems of such programs; (2) containing a plan for providing services and housing to eligible homeless individuals, which plan— (A) describes the coordinated and comprehensive means of providing services and housing to homeless individuals; and (B) includes documentation that

applies as if the section 965(a) inclusion, translated (if necessary) into the functional currency of the deferred foreign income corporation using the spot rate on December 31, 2017, were a dividend paid by the deferred foreign income corporation. For purposes of computing the amount of foreign income taxes deemed paid under section 960(a)(1), §§1.965-2(b), 1.965-5, sections 902 and 960, the

subsection are the following: (1) The United States-Israel Free Trade Agreement. (2) The United States-Canada Free Trade Agreement. (3) The North American Free Trade Agreement. (4) The Uruguay Round Agreements. (5) The Tokyo Round of Multilateral Trade Negotiations.

§24.276; or (ii) The proprietor is required to obtain a tax deferral bond, the bond is not in the maximum penal sum, and the tax determined and unpaid at any one time exceeds the coverage of the wine bond. (2) Forwarding the return with remittance. The proprietor must forward the return with remittance pursuant to the instructions printed on the return. For the purpose of

§93.202(b)), or preparing or providing advice on tax returns. The prohibited use of funds for political activities includes influencing the selection, nomination, election, or appointment of one or more candidates to any Federal, State, or local office as codified in section 501 of the Internal Revenue Code of 1986 (26 U.S.C. 501

making. On March 6, 2020, VA published a proposed rule to revise its regulations that govern PCAFC to make improvements to PCAFC and update the regulations to comply with section 161 of the VA MISSION Act of 2018. 85 FR 13356 (March 6, 2020). In response to this proposed rule, VA received 273 comments, of which one comment was withdrawn by the submitter and one comment was a duplicate submission, for a total of 271 unique comments. More than 37 comments

respect to thousands of individual Medicaid providers. As in the case of title VI of the Civil Rights Act of 1964, the Office for Civil Rights will concentrate its compliance efforts on the state Medicaid agencies and will look primarily to them to ensure compliance by individual providers. One other comment requested that the regulation specify that nonpublic elementary and secondary schools that are not otherwise recipients do not become recipients by virtue of the

completed prior to notifying the household of the eligibility or ineligibility of the household for free or reduced price meals. (b) State agency requirements—(1) Selection criteria. Local educational agencies subject to a second review must include: (i) Administrative review certification errors. All local educational

(i) Determination of the Design Earthquake Ground Motion (DE). The DE for the site is characterized by both horizontal and vertical free-field ground motion response spectra at the free ground surface. In view of the limited data available on vibratory ground motions for strong earthquakes, it usually will be appropriate that the design response spectra be smoothed spectra. The DE for the site is determined considering the results of the investigations required by paragraph (f)(1) of this section

(a) A vessel must have one or more ring life buoys as follows: (1) A vessel of not more than 7.9 meters (26 feet) in length must carry a minimum of one life buoy of not less than 510 millimeters (20 inches) in diameter; (2) A vessel of more than 7.9 meters (26 feet) in length, but not more than 19.8 meters (65 feet), must carry a minimum of one life buoy of not less than 610 millimeters (24 inches

(a) A vessel must have one or more ring life buoys as follows: (1) A vessel of not more than 7.9 meters (26 feet) in length must carry a minimum of one life buoy of not less than 510 millimeters (20 inches) in diameter; (2) A vessel of more than 7.9 meters (26 feet) in length, but not more than 19.8 meters (65 feet), must carry a minimum of one life buoy of not less than 610 millimeters (24 inches

(A) which is established and maintained primarily for the benefit of employees (or their beneficiaries) of such church or convention or association of churches who are employed in connection with one or more unrelated trades or businesses (within the meaning of section 513); or (B) if less than substantially all of the individuals included in the

surviving embryos for evidence of infection 5 to 7 days post-injection. (iii) A satisfactory titration shall have at least one dilution with between 50 and 100 percent positives and at least one dilution with between 50 and 0 percent positives. (iv) Calculate the EID50 by the Spearman-Karber or Reed-Muench method. (3) Twenty to twenty-eight days postvaccination, all vaccinates

In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year— (1) for the production or collection of income; (2) for the management, conservation, or maintenance of property held for the production of income; or (3) in connection with the determination, collection