(a) Scope. This section provides rules under section 336(e) to determine the aggregate deemed asset disposition price (ADADP) for Target. ADADP is the amount for which old Target is deemed to have sold all of its assets in the deemed asset disposition. ADADP is allocated among Target's assets in the same manner as the aggregate deemed sale price (ADSP) is allocated under

A Type B package containing more than 105A2 must be designed so that its undamaged containment system can withstand an external water pressure of 2 MPa (290 psi) for a period of not less than 1 hour without collapse, buckling, or inleakage of water. [69 FR 3795, Jan. 26, 2004]

from the property (computed without allowance for depletion). For rules relating to the computation of such taxable income, see §1.613-5. (2) In cases in which there are produced from a mineral property two or more minerals, each entitled to a different percentage depletion rate under section 613(b) and this section or any of which is entitled to cost depletion only

Services performed by an employee for the person employing him which constitute “agricultural labor” as defined in section 3306(k) are excepted from employment. For provisions relating to the definition of the term “agricultural labor”, see §31.3306(k)-1.

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

[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

For provisions relating to requirement of estate tax returns, see §§20.6018-1 to 20.6018-4, inclusive, of this chapter (Estate Tax Regulations).

For provisions relating to requirement of return of electing small business corporation, see §1.6037-1 of this chapter (Income Tax Regulations).

For regulations under section 6413, see §§31.6413(a)-1 to 31.6413(c)-1, inclusive, of this chapter (Employment Tax Regulations).

For provisions relating to the authority of internal revenue enforcement officers, see section 7608.

formed. If a notice group is formed for more than one taxable year, each member of the group must have been a partner at some time during at least one of the taxable years for which the group is formed. A notice group may include a partner entitled to separate notice. See section 6231(d) and §301.6231(d)-1 for rules relating to determining the interest of a partner in the profits of a

with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.

Miliary tuberculosis. Service connection for miliary tuberculosis involving the lungs is to be determined in the same manner as for other active pulmonary tuberculosis. [26 FR 1591, Feb. 24, 1961, as amended at 27 FR 6387, July 6, 1962; 31 FR 4681, Mar. 19, 1966; 39 FR 34532, Sept. 26, 1974; 43 FR 45347, Oct. 2, 1978; 54 FR 34981, Aug. 23, 1989]

, see §301.6212-2 of this chapter. (d) Penalties. See section 6677 for failure to file information returns with respect to certain foreign trusts. (e) Effective/applicability dates. This section is applicable for applications for an automatic extension of

, dated October 29, 2019. The SB describes procedures for repetitive visual inspections of overspeed fuel solenoid valve assemblies installed on Honeywell LF507-1F model engines. The FAA reviewed Honeywell SB LF507-1H-72-1, Revision 9, dated October 18, 2019. The SB describes procedures for repetitive visual inspections of overspeed fuel solenoid valve assemblies installed on Honeywell LF507-1H model engines.

qualified payment excluded from gross income under subsection (a). (c) DefinitionsFor purposes of this section— (1) Qualified State and local tax benefitThe term "qualified state and local tax benefit" means any reduction or rebate of a tax described in paragraph (1), (2), or (3) of section 164(a) provided

72 FR 54544, Sept. 26, 2007. § 10.70 Administrative Law Judge. (a) Appointment. Proceedings on complaints for the sanction (as described in § 10.50) of a practitioner

(a) In general. (1) An article subject to tax under Chapter 32 of the Code may be sold tax free by the manufacturer, pursuant to section 4221(a)(2) and this section, for export, or for resale by the purchaser to a second purchaser for export. See paragraph (a)(10) of §48.0-2 for the meaning of the

visit the manufacturer's facility to select a sample of each certified carpet cushion for testing by a laboratory approved by the administrator. (2) The administrator also shall review the quality assurance procedures every six months to assure that they are being followed by the manufacturer. [58 FR 67675, Dec. 22, 1993]

26 U.S.C. 103 or a successor statute. Funds generated through the issuance of tax-exempt obligations may neither be used to purchase the guaranteed portion of any Agency guaranteed loan nor may an Agency guaranteed loan serve as Collateral for a tax-exempt issue. The Agency may guarantee a loan for a Project which involves tax-exempt financing only when the guaranteed loan funds are used to finance a part of the Project that is separate and distinct from the part which is

When the proprietor fails to forward a payment for wine excise tax due by presentment of a check or money order, or when the proprietor is otherwise in default of payment of the tax, no wine may be removed for consumption or sale until the tax has been paid for the period of the default and until the appropriate TTB officer finds the revenue will not be jeopardized by the late payment of the tax. Any remittance made during the period of the default will be in cash

(a) General requirements. If a measuring device such as a meter or gauge glass is used to measure beer, the brewer shall periodically test the measuring device and adjust or repair it, if necessary. The brewer shall keep records of tests available for inspection by appropriate TTB officers. Records of tests will include: (1) Date of test; (2) Identity of meter

(a) General. Tolerances are established for residues of the insecticide disulfoton, O,O-diethyl S-(2-(ethylthio)ethyl) phosphorodithioate, including its metabolites and degradates, in or on the commodities in the following table. Compliance with the tolerance levels specified in this paragraph is to be determined by measuring only the sum of disulfoton

(a) General. (1) Tolerances are established for residues of the insecticide naled (1,2-dibromo-2,2-dichloro-ethyl dimethyl phosphate) and its conversion product 2,2-dichlorovinyl dimethyl phosphate, expressed as naled, resulting from the application of the pesticide to growing crops or from direct application to livestock and poultry, in or on the following raw agricultural commodities:

There are no U.S. registrations as of November 26, 2018 for use on tea. (2) Tolerances are established for residues of the insecticide pyrifluquinazon, including its metabolites and degradates, in or on the commodities in the table below. Compliance with the tolerance levels specified below is to be determined by measuring only the sum of pyrifluquinazon (1-acetyl-3,4-dihydro-3-[(3-pyridinylmethyl)amino]-6-[1,2,2,2-tetrafluoro-1-(trifluoromethyl)ethyl

, appendix A, ANDii. Method 26 or 26A of 40 CFR part 60, appendix A (1) To determine compliance with the percent by weight emission reduction limit, conduct simultaneous sampling at inlet and outlet of control device and analyze for same organic and inorganic HAP at both inlet and outlet; and(2) If you use Method 25A to determine the TOC concentration for compliance with the 20 ppmv emission limitation, the instrument must be calibrated on methane or the