(a) In general. Under section 996(b), if for any taxable year a DISC, or a former DISC, incurs a deficit in earnings and profits, such deficit shall be charged— (1) First, to other earnings and profits (as defined in §1.996-3(d)) to the extent thereof, (2) Second

department, agency, or instrumentality of the United States shall cooperate fully and promptly with the Commissioner of Social Security in providing information which will enable the Commissioner to carry out his responsibilities under this section. (2) Providing of information (A) In generalNotwithstanding any other provision of law, including

suspended from Federal contracts, grants, or cooperative agreements, and (iv) agrees to provide documentation to substantiate any matching funds provided pursuant to the grant program under this section. (B) Eligible organizationThe term "eligible organization" means— (i) an institution of higher education which is described in

, then calculate the capture efficiency (FCi) for each run, “i,” as follows: Where: C

tax being deductible by the latter. For disallowance of deduction for income taxes paid by a lessee corporation pursuant to a lease arrangement with the lessor corporation, see section 110 and the regulations thereunder. See section 178 and the regulations thereunder for rules governing the effect to be given renewal options in amortizing the costs incurred after July 28, 1958 of acquiring a lease. See

that services performed in the employ of an entity that is treated as a corporation under §301.7701-2(c)(2)(iv)(B) of this chapter may qualify for the exception if the requirements of the exception are otherwise met. An entity that is treated as a corporation under §301.7701-2(c)(2)(iv)(B) of

special timing rule of section 3306(r)(2). For purposes of applying the rules in §31.3121(v)(2)-1 to section 3306(r)(2) and this paragraph (a), references to the Federal Insurance Contributions Act are considered references to the Federal Unemployment Tax Act (26 U.S.C. 3301 et seq.), references to FICA are considered references to FUTA, references to section 3101 or

(a) General Rule—The employer tax is measured by the amount of compensation paid by an employer to its employees. For provisions relating to compensation, see §31.3231(e)-1. For provisions relating to the circumstances under which certain compensation is to be disregarded for purposes of determining the employer tax, see

(72 Stat. 1419, as amended; 26 U.S.C. 26 U.S.C. 5705)

matters, except as provided in Secretary's Order 01–2020 (or any successor to that order). {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"29","subtitle":"A","part":"26"},"current":false,"authority":["Secretary's Order 01–2020, \u003ca href=\"https://www.federalregister.gov/citation/85-FR-13186\" class=\"fr-reference\" data-reference=\"85 FR 13186\"\u003e85 FR 13186\u003c/a\u003e

GSA for Government-wide integrated material management, GSA will announce the changes through the Federal Catalog System and GSA's regular supply publications. [42 FR 58750, Nov. 11, 1977] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title

[31 FR 7235, May 18, 1966, as amended at 41 FR 34633, Aug. 16, 1976] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41

rehabilitated, as feasible, pursuant to § 101-26.101 [43 FR 22211, May 24, 1978] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41

) Name, address, title, and telephone number of requesting official. [41 FR 42953, Sept. 29, 1976] {"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

warehouse. Factory. The premises of a manufacturer of tobacco products or processed tobacco as described in his permit issued under 26 U.S.C. chapter 52, or the premises of a manufacturer of cigarette papers and tubes on which such business is conducted. Fiscal year

"appreciated financial position" shall not include— (A) any position with respect to debt if— (i) the position unconditionally entitles the holder to receive a specified principal amount, (ii) the interest payments (or other similar amounts) with respect to such position meet the requirements of clause (i) of

(a) Amount of creditFor purposes of section 38, the clean hydrogen production credit for any taxable year is an amount equal to the product of— (1) the kilograms of qualified clean hydrogen produced by the taxpayer during such taxable year at a qualified clean hydrogen production facility during the

"Center" means an Advanced Energy Technology Transfer Center established pursuant to this section. (3) Distributed generationThe term "distributed generation" means an electric power generation technology, including photovoltaic, small wind, and micro-combined heat and power, that serves electric consumers at or near the site of production. (4) Cooperative ExtensionThe term "Cooperative Extension

(iii) Vehicle factors (headlights, auxiliary lights, turn signals, windshields and mirrors). (12) Extreme driving conditions. The basic information on operating in extreme driving conditions and the hazards encountered in such conditions, including: (i) Bad weather, e.g., snow, ice, sleet, high wind; (ii) Hot weather; and

, or wind or solar resource lease of land the title to which is held— (A) in trust by the United States for the benefit of an Indian tribe; or (B) in fee by an Indian tribe, subject to restrictions against alienation under Federal law. (b) Approval by SecretaryThe Secretary may approve an Indian trust asset management plan that includes a provision authorizing the Indian tribe

(i) Time and date of the incident; (ii) Description of the incident; (iii) Environmental conditions (e.g., wind speed and direction, Beaufort sea state, cloud cover, and visibility); (iv) Description of all marine mammal observations in the 24 hours preceding the incident; (v) Species identification or description of the animal(s

(e.g., wind speed and direction, Beaufort sea state, cloud cover, visibility); (iv) Description of all marine mammal observations in the 24 hours preceding the incident; (v) Species identification or description of the animal(s) involved; (vi) Status of all sound source or gear used in the 24 hours preceding the incident;

or analyzers with flow rates less than 200 L/min) and 4 meters apart. The samplers shall be oriented in a manner that will minimize spatial and wind directional effects on sample collection. (3) At each site, obtain as many sets of simultaneous PM10 or PM2.5 measurements as necessary (see table C-4 of this subpart), each set consisting of three reference

precipitation, wind, fog, lightning, and other atmospheric phenomena. "Sec. 4. Study. "The Secretary shall conduct a comprehensive investigation and study of the state of scientific knowledge concerning weather modification, the present state of development of weather modification technology, the problems impeding effective implementation of weather modification technology, and other related

prevent ignition or upsetting of the heater due to wind action on the covering or other material. (c) Stability. Heaters, when in use, shall be set horizontally level, unless otherwise permitted by the manufacturer's markings. (d) Solid fuel salamanders. Solid fuel salamanders are prohibited in buildings and on scaffolds. (e

) CenterThe term "Center" means an Advanced Energy Technology Transfer Center established pursuant to this section. (3) Distributed generationThe term "distributed generation" means an electric power generation technology, including photovoltaic, small wind, and micro-combined heat and power, that serves electric consumers at or near the site of production. (4) Cooperative ExtensionThe

(a) DefinitionsIn this section: (1) Advanced energy propertyThe term "advanced energy property" means— (A) property designed to be used to produce energy from the sun, water, wind, geothermal or hydrothermal (as those terms are defined in section