possible, on a calendar-year basis for sufficient periods of time to indicate trends. Monthly or quarterly data for the latest complete years should be included as well as any other breakdowns which may be pertinent to show seasonal or short-term factors. [47 FR 14693, Apr. 6, 1982. Redesignated at 54 FR 601, Jan. 9, 1989, and amended at 63 FR 31623, June 10, 1998; 65 FR 62600, Oct. 19, 2000; 72 FR 25195, May 4, 2007]

*   *   *   *   * §1.199A-3   Qualified business income, qualified REIT dividends, and qualified PTP income. *   *   *   *   * (b) *  *  * (1) *  *  * (iv) *  *  * (A) In general

Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue. (b) Retroactivity of regulations or rulings. The Secretary or his delegate may

(a) General. Where tobacco products and cigarette papers and tubes which have been imported or brought into the United States are withdrawn from the market and the taxpayer desires to file claim for refund of the tax on the articles, he shall, in addition to the requirements of §41.163, assemble the articles at any suitable place

(a) General. Where tobacco products and cigarette papers and tubes which have been imported or brought into the United States are withdrawn from the market and the taxpayer desires to file a claim for refund of the tax on the articles and return them to a nontaxpaid status, he shall, in addition to the requirements of §41.163

§ 2530.204-4 Deferral of benefit accrual. For purposes of section 204(b)(1)(E) of the Act and section 411(b)(1)(E) of the Code (which permit deferral of benefit accrual until an employee has 2 continuous years of service), an employee shall be credited with a year of service for each computation period in which he or she completes 1,000 hours

vessels over 1,000 tons displacement, bound for the Naval Supply Center, Oakland, shall use a qualified pilot regularly licensed for the waters of Oakland Harbor. [26 FR 11201, Nov. 28, 1961, as amended at 31 FR 6590, May 3, 1966. Redesignated at

(a) Sections 1.684-1 through 1.684-4 apply to transfers of property to foreign trusts and foreign estates after August 7, 2000, except as provided in paragraph (b) of this section. (b) In the case a U.S. transferor decedent dying in 2010,

for, not less than 51 percent of the voting rights or governance right of another. [63 FR 18134, Apr. 14, 1998, as amended at 63 FR 35098, June 26, 1998]

(a), (b), (b-1), (b-2), and (b-3) of this chapter in effect on September 26, 1978. (b) Thermal/acoustic insulation materials. For transport category airplanes type certificated after January 1, 1958: (1) For airplanes manufactured before September 2, 2005, when thermal/acoustic insulation is installed in the fuselage as replacements after September 2, 2005, the insulation must meet the flame propagation requirements of

contractors for debris removal, distribution of supplies, reconstruction, and other disaster or emergency relief activities inside the United States and outlying areas. (See 26.205). [83 FR 48697, Sept. 26, 2018]

Federal agencies to help in the offset whenever possible, if the debtor has not made payment by the payment due date or has not made an arrangement for payment by the payment due date; (4) The right of the debtor to inspect and copy the Commission's records related to the claim; (5) The right of the debtor to request a review of the determination of indebtedness and, in the circumstances described in

26 U.S.C. 168(j)(6). Lead managing entity means the entity that will administer and be responsible for the implementation of the strategic plan. Local government means any county, city, town, township, parish, village, or other general purpose political subdivision of a state, and any combination of these political subdivisions that is

suffering or about to suffer a significant hardship as a result of the manner in which the internal revenue laws are being administered by the Secretary; or (B) the taxpayer meets such other requirements as are set forth in regulations prescribed by the Secretary. (2) Determination of hardshipFor purposes of paragraph (1), a significant hardship shall include— (A) an immediate

§ 101-26.310 Ordering errors. In accordance with the provisions of this § 101-26.310, GSA may authorize agencies to return for credit material that has been ordered in error by the agency. Material

For regulations under section 6674, see §31.6674-1 of this chapter (Employment Tax Regulations).

seed is being maintained. (b) The production of an additional generation of the Certified class may be permitted on a 1-year basis only, when an emergency is declared by any official seed certifying agency stating that the Foundation and Registered seed supplies are not adequate to plant the needed Certified acreage of the variety. The additional generation of Certified seed to meet the emergency need is ineligible for recertification.

215.101-2-70 for the limitations and prohibitions on the use of the lowest price technically acceptable source selection process, which are applicable to orders placed under Federal Supply Schedules. (3) See 217.7801 for the prohibition on the use of reverse auctions for personal protective equipment and aviation

(a) Fiberboard IBCs and composite IBCs with fiberboard outer packagings must be conditioned for at least 24 hours in an atmosphere maintained: (1) At 50 percent ±2 percent relative humidity, and at a temperature of 23° ±2 °C (73 °F ±4 °F); or (2) At 65 percent ±2 percent relative humidity, and at a temperature of 20° ±2 °C (68 °F ±4 °F), or 27 °C ±2 °C (81 °F ±4 °F).

§ 97.16 Clothing requirements for transported violent prisoners. Companies covered under this part must ensure that all violent prisoners they transport are clothed in brightly colored clothing that clearly identifies them as violent prisoners, unless security or other specific considerations make such a requirement inappropriate.

liquidation of a corporation to which section 331(a)(1) or 342 applies, the district director may grant an extension of time for the payment of such portion of the tax. For the meaning of the term “undue hardship”, see paragraph (b) of §1.6161-1. (2) The extension of time for payment shall be for a period not in excess of five years. The extension shall only be granted for

When in the opinion of the Secretary of the Army the changes of a station of an officer of the Corps of Engineers is primarily in the interest of river and harbor improvement, the mileage and other allowances to which he may be entitled incident to such change of station may be paid from appropriations for such improvements.

§ 102-118.195 What documents must a transportation service provider (TSP) send to receive payment for a transportation billing? For shipments bought on a TD, the TSP must submit an original properly certified GBL, PPGBL, or bill of lading and, when appropriate, an SF 1113, Public Voucher for

, 1954. See §1.534-4 for rules relating to taxable years subject to the Internal Revenue Code of 1939. See section 534(d) and §1.534-3 with respect to a notification in the case of a jeopardy assessment. (d) Statement by taxpayer. (1) A taxpayer who has received a notification, as provided in

41 FR 34633, Aug. 16, 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,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/40/121\" class=\"usc external