On and after February 20, 2003, the Secretary of Commerce may award contracts for hydrographic, geodetic, and photogrammetric surveying and mapping services in accordance with title IX of the Federal Property and Administrative Services Act of 1949.1

(a) Fair market value. For purposes of this section and §1.1014-1, the value of property as of the date of the decedent's death as appraised for the purpose of the Federal estate tax or the alternate value as appraised for such purpose, whichever is applicable, shall be deemed to be its fair market value. If no estate tax return

(a) The master shall designate a member of the ship's company to be a roving patrol person, whenever the vessel is operational. (b) The roving patrol person shall frequently visit all areas to ensure that safe conditions are being maintained.

There is hereby authorized to be appropriated, out of any money in the Treasury not otherwise appropriated, such sums as may be required for expenditure under the direction of the Secretary of State, for the payment by the United States of its proportionate share in the expenses of the Organization: Provided, That the percentage contribution of the United States to the total annual budget of the Organization shall not exceed 33.33 per

(a) You count only ACDBE participation that results from a commercially useful function. For purposes of this part, the term commercially useful function has the same meaning as in part 26, §26.55(c), except that the requirements of §26.55(c)(3) do not apply to concessions

(a) The Manager must arrange the most economical and efficient transportation available, taking into consideration lifestyle, timing and other needs of the user. Where practical, shipping must be by consolidated shipment that takes advantage of economies of scale and consider geographic disparity and distribution of sites. (b) Itineraries and scheduling for all deliveries must be in keeping with the needs of the users to the maximum

known address, see §301.6212-2 of this chapter. (f) Penalties. See section 6651 for failure to file an estate or trust income tax return or failure to pay the amount shown as tax on the return. (g) Applicability date.

deemed not to be wages, see §31.3402(e)-1. (4) For provisions relating to payments with respect to which a voluntary withholding agreement is in effect, which are not defined as wages in section 3401(a) but which are nevertheless deemed to be wages, see

) of this section. For the treatment of distributions to charity, see paragraph (e) of this section. For the time limitations for amendment of governing instruments, see paragraph (f) of this section. For transitional rules under which particular requirements are inapplicable to certain trusts, see paragraph (g) of this section. Section 1.664-2 provides rules relating solely to a charitable remainder

§ 165.1329 Regulated Navigation Area; Thea Foss, Middle Waterway, and Wheeler-Osgood Waterways EPA Superfund Cleanup Site, Commencement Bay, Tacoma, WA. (a) Regulated areas. The following areas are regulated navigation areas: (1) All waters of the Thea Foss Waterway bounded by a line connecting the following points: Point 1: 47°15′43.49″ N, 122°26′23.29″ W; Point 2: 47°15′44.59″ N, 122°26′19.89″ W

For rules relating to the option to deduct as expenses intangible drilling and development costs in the case of oil and gas wells, see §1.612-4.

For provisions with respect to persons required to make returns of income, see §§1.6012-1 to 1.6012-4, inclusive, of this chapter (Income Tax Regulations).

For provisions concerning the requirement of declarations of estimated income tax by corporations, see §§1.6016-1 to 1.6016-4, inclusive, of this chapter (Income Tax Regulations).

For provisions relating to the requirement of returns of information regarding certain payments, see §§1.6041-1 to 1.6041-6, inclusive, of this chapter (Income Tax Regulations).

For provisions relating to the requirement of returns regarding payments of interest, see §§1.6049-1 to 1.6049-3, inclusive, of this chapter (Income Tax Regulations).

For provisions relating to installment payments of estimated income tax by individuals, see §§1.6153-1 to 1.6153-4, inclusive, of this chapter (Income Tax Regulations).

For penalties and other administrative provisions applicable to this subchapter, see sections 4421 to 4423, inclusive; and subtitle F.

. If an indebtedness that has been treated as an amount paid under §1.83-1(a)(1)(ii) is subsequently cancelled, forgiven or satisfied for an amount less than the amount of such indebtedness, the amount that is not, in fact, paid shall be includible in the gross income of the service provider in the taxable year in which such cancellation, forgiveness or satisfaction occurs.

(a) If United States tax withheld at the source during the year 1951 from dividends, interest, royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of the tax imposed by Chapter 1 (relating to the income tax) of the Internal Revenue Code, as modified by the convention, claim by the taxpayer for the refund of any overpayment shall be made under section 322 of the Internal Revenue Code by filing Form 843 together with

the control and possession of the partnership assets for purposes of liquidation and settlement; and (3) A consent of surety is filed where the surety and the surviving partner or partners agree to remain liable on the operations or unit bond. (b) If the surviving partner or partners acquire the business upon settlement of the partnership, the surviving partner or partners must file as an incoming proprietor and receive an approved

exclusive right to the control and possession of the partnership assets for purposes of liquidation and settlement; and (3) A consent of surety is filed where the surety and the surviving partner or partners agree to remain liable on the operations or unit bond. (b) If the surviving partner or partners acquire the business upon settlement of the partnership, the surviving partner or partners must file as an incoming proprietor and receive

with the procedures in part 30 of this chapter, a proprietor may use the initial determination of proof when required to make a later gauge at the same plant. However, a proprietor must determine the proof again when: (1) A bottling tank gauge is required by §19.353; (2) A gauge for tax determination is required by

(a) Filling portable containers. A proprietor may fill portable containers with denatured spirits from tanks on the bonded premises. (b) Accounting for denatured spirits in filling operations. In performing filling operations under paragraph (a) of this section, a proprietor must: (1) Gauge the denatured spirits remaining in

5000.24, Excise Tax Return; or (2) On a deferred payment return on TTB F 5000.24 for the period during which the shortage was determined. (26 U.S.C. 5008)

exclusive right to control and possession of the partnership assets for purpose of liquidation and settlement; and (3) In the case of a plant required to file a bond, a consent of surety is filed under which the surety and the surviving partner or partners agree to remain liable on the bond. (b) If the surviving partner or partners acquire the business upon settlement of the partnership, the surviving partner or partners must file an

(a) Proprietors of alcohol fuel plants are not required under this subpart to keep their records in any particular format or media. A proprietor may keep required records on paper, microfilm or microfiche, diskette, or other electronic medium. However, the records that a proprietor maintains must be readily retrievable in, or convertible to, hardcopy format for review by TTB officers as necessary. (b) Required records may consist of

If, under the laws of the particular State, the partnership is not terminated upon the death or insolvency of a partner but continues until the dissolution of the partnership is completed, and the surviving partner has the exclusive right to the control and possession of the partnership assets for the purpose of liquidation and settlement, the surviving partner may continue to operate the wine premises under the prior qualification of the partnership, provided a

(a) Containers. The brewer shall remove sour or damaged beer (1) in casks or other packages, containing not less than one barrel each and unlike those ordinarily used for packaging beer, or (2) in tanks, tank cars, tank trucks, tank ships, barges, or deep tanks of a vessel. The brewer shall mark the nature of the contents on each container. (b) Beer meter.