section 52 of title 26 (relating to employers under common control) shall apply for purposes of this subsection." Pub. L. 101–239, §7891(a)(1), substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text.

(a) Elapsed time—(1) Rule. For purposes of applying the rules of §1.410(a)-7 (relating to the elapsed time method of crediting service) to absences described in sections 410(a)(5)(E) and 411(a)(6)(E) (relating to maternity or paternity absence), the severance from service date of an

) General rule. (ii) Special rule for transactions that occur in the plan year prior to the first plan year to which section 401(a)(26) applies. (iii) Definition of “acquisition” or “disposition”. (c) Additional rules. §1.401(a)(26)-2   Minimum participation rule (a) General rule. (b) Frozen plans. (c) Plan. (d) Disaggregation of certain plans. (1) Mandatory disaggregation. (i) ESOPs and non-ESOPs.

(a) Two or more independent and distinct inventions may not be claimed in one national application, except that more than one species of an invention, not to exceed a reasonable number, may be specifically claimed in different claims in one national application, provided the application also includes an allowable claim generic to all the claimed species and all the claims to species in excess of one are written in dependent form (

Where a claim for drawback of tax on distilled spirits or wines on TTB Form 5110.30 or 5120.24 is made, and in all cases where claim for drawback of tax on beer is made on Form 5130.6, the appropriate TTB officer shall, on receipt by him of the original of the claim properly executed by the appropriate customs official or armed services officer, as required by this part, examine the claim to determine that it has been properly completed. He shall then, on receipt of

Secretary concerned. The special pension will be paid in addition to all other payments under laws of the United States. However, a person awarded more than one Medal of Honor may not receive more than one special pension. (Authority: 38 U.S.C. 1562) (c) VA will pay to each person who is receiving or who in the future receives

Whenever benefits are suspended or terminated for both members of a couple because of ineligibility, no benefits are payable for that month. However, when benefits are suspended or terminated for one member of a couple because of ineligibility for a month, the member who remains eligible assumes the eligibility status of an eligible individual without an eligible spouse for such month and the benefit rate and payment amount will be determined as an eligible

Landmarks Program, the designation process and the effects of designation. The researcher will visit each property selected for study unless it is determined that an onsite investigation is not necessary. In the case of districts with more than 50 owners NPS may conduct a public information meeting if widespread public interest so warrants or on request by the chief elected local official. (3) Properties for which a study was conducted before the effective date of these

immediately preceding the date of a telemarketing call. (r) Free-to-pay conversion means, in an offer or agreement to sell or provide any goods or services, a provision under which a customer receives a product or service for free for an initial period and will incur an obligation to pay for the product or service if he or she does not take affirmative action to cancel before the end of that period. (s

CBP may require a formal consumption or appraisement entry for any merchandise if deemed necessary for import admissibility enforcement purposes; revenue protection; or the efficient conduct of customs business. Individual shipments for the same consignee, when such shipments are valued at $2,500 or less, may be consolidated on one such entry. [CBP Dec. 12-19, 77 FR 72720, Dec. 6, 2012, as amended by CBP Dec. No. 16-26

If consent to the application of the provisions of section 2513 is signified as provided in §25.2513-2, and not revoked as provided in §25.2513-3, the liability with respect to the entire gift tax of each spouse for such “calendar period” (as defined in

(a) In general. Under section 411(a)(4), for purposes of determining the nonforfeitable percentage of an employee's right to his employer-derived accrued benefit under section 411(a)(2) and §1.411(a)-3, all of an employee's years of service with an employer or employers maintaining the plan shall be taken into account

Title II of Pub. L. 102-182 (105 Stat. 1233), entitled the Andean Trade Preference Act (ATPA) and codified at 19 U.S.C. 3201 through 3206, authorizes the President to proclaim duty-free treatment for all eligible articles from any beneficiary country and to designate countries as beneficiary countries. The provisions of

Except as provided in this section, a sample of each blood incorporated into the Reagent Red Blood Cell product shall be individually tested, with no fewer than two donor sources of each antibody specificity employed, to confirm the identification of all blood group antigens specified in the labeling as present or absent. The manufacturer shall perform at least one of the required tests for each factor. The Reagent Red Blood Cell product may be tested with a single

(a) Each tankship must have at least two emergency shutdown stations. (b) One emergency shutdown station must be located forward of the deckhouse, in the after part of the weatherdeck in which the cargo tanks are located. (c) A second emergency shutdown station must be located so that one of the two stations is accessible from any part of the weatherdeck if a break in a cargo piping system or hose

subpart M of this part.) (11) Ladder components shall be surfaced so as to prevent injury to an employee from punctures or lacerations, and to prevent snagging of clothing. (12) Wood ladders shall not be coated with any opaque covering, except for identification or warning labels which may be placed on one face only of a side rail.

(a) Applicability. This section applies only to personal services agreements (PSAs) awarded under the authority of 22 U.S.C. 2669(c). (b) Definition. “Personal Services Agreement (PSA)” is a method of employment using the statutory authority under 22 U.S.C. 2669(c). The Procurement Executive has delegated program management responsibility for PSAs awarded

agreement on criteria for establishing closing or cutoff dates when appropriate in order to minimize delays associated with proposal updates. Closing or cutoff dates should be included as part of the data submitted with the proposal and, before agreement on price, data should be updated by the contractor to the latest closing or cutoff dates for which the data are available. Use of cutoff dates coinciding with reports is acceptable, as certain data may not be reasonably available before normal periodic

, Harrison, Henry, Jackson, Jessamine, Johnson, Kenton, Knott, Knox, Laurel, Lawrence, Lee, Leslie, Letcher, Lewis, Lincoln, McCreary, Madison, Magoffin, Martin, Mason, Menifee, Mercer, Montgomery, Morgan, Nicholas, Owen, Owsley, Pendleton, Perry, Pike, Powell, Pulaski, Robertson, Rockcastle, Rowan, Scott, Shelby, Trimble, Wayne, Whitley, Wolfe, and Woodford. Court for the Eastern District shall be held at Ashland, Catlettsburg, Covington, Frankfort, Jackson, Lexington

, nonprofit organization (including a community-based organization); (4) A private for-profit entity; (5) A government agency; and (6) Another interested organization or entity. (b) One-Stop operators may be a single entity or a consortium of entities and may operate one or more One-Stop centers. In addition, there may be more than one One-Stop operator in a local area

free from any interest in the ethanol producer's business. (3) The ethanol producer shall be free from any interest in the third party's business. (4) Use of a third party that is debarred, suspended, or proposed for debarment pursuant to the Government-wide Debarment and Suspension regulations, 40 CFR part 32, or the Debarment, Suspension and Ineligibility provisions of the Federal Acquisition Regulations, 48 CFR, part 9, subpart

the IRS's ability to obtain information, other than by summons, through formal or informal procedures authorized by sections 7601 and 7602. (b) Cross references. See §301.7609-2 for rules relating to persons who must be notified of a third-party summons and exceptions to the notification requirements. See

(v) At the option of the Exchange, the qualified individual, or his or her dependent— (A) Experiences a decrease in household income; (B) Is newly determined eligible by the Exchange for advance payments of the premium tax credit; and (C) Had minimum essential coverage as described in 26 CFR 1.5000A-1(b) for one or more days during the 60 days preceding the date of the financial

consideration after public comment. This proposed rule has been determined to be not significant for purposes of Executive Order 12866. This proposed rule is not an Executive Order 13771 regulatory action because this proposed rule is not significant under Executive Order 12866. The Chief Counsel for Regulation of the Department of Commerce certified to the Chief