by average quantity of 448.72 million pounds.[3] Multiplying the $1.23 unit value by the average quantity of 17.716 million pounds yields average annual honey revenue per importer figure of $21.790 million, almost three times the SBA threshold figure of $7.5 million for a large firm. Therefore, the majority of the 23 importers that pay 90 percent of the assessments are large firms, according to the SBA definition.

§ 2.241 Requests for access to records: Special situations. (a) Medical records. (1) Medical records shall be disclosed to the individual to whom they pertain unless it is determined, in consultation with a medical doctor, that disclosure should be made to a

See §1.683-2(c) for examples relating to the treatment of dividends received by an estate or trust during a fiscal year beginning in 1953 and ending in 1954.

The employee tax attaches at the time that the wages are received by the employee. For provisions relating to the time of such receipt, see §31.3121(a)-2.

The employer tax attaches at the time that the wages are paid by the employer. For provisions relating to the time of such payment, see §31.3121(a)-2.

For provisions relating to collection by means of returns of the taxes imposed by chapter 21 (Federal Insurance Contributions Act), see §§31.6011(a)-1 and 31.6011(a)-5.

For provisions relating to the requirement of self-employment tax returns, see §1.6017-1 of this chapter (Income Tax Regulations). Estate and Gift Tax Returns

value of the property shall be determined under paragraph (c) of §1.167(a)-1. Such useful life or salvage value shall be determined by taking into account for each taxable year the same facts and circumstances as would have been taken into account if the taxpayer had used the straight line method permitted under section 167(b)(1) throughout the period the property was held.

to property B. (b) Sections 1071 and 1081 transactions. (1) If property is acquired in a transaction to which section 1071 and paragraph (e)(1) of §1.1245-4 (relating to limitation for section 1071 transactions, etc.) apply, its basis shall be

January 1, 2002, for which the taxpayer— "(A) on a return filed before April 17, 2002, limited the exclusion under section 107 of the Internal Revenue Code of 1986 as provided in such amendment, or "(B) filed a return after April 16, 2002. "(3) Other years before 2002.—Except as provided in

(a) General rule. If, in accordance with paragraph (d) of this section, it is established to the satisfaction of the district director that any amount of the earnings and profits of a controlled foreign corporation for the taxable year (determined under §1.964-1) was subject to a currency or other restriction or limitation imposed

the employee's safe harbor compensation. (2) Safe harbor compensation defined. For purposes of this section, safe harbor compensation means compensation as defined in §1.401(k)-6 (which incorporates the definition of compensation in

§1.263(a)-4 for rules requiring capitalization of amounts paid by the taxpayer to acquire an ownership interest in a business entity, or to facilitate the acquisition of an ownership interest in a business entity, where the taxpayer and the business entity are not related within the meaning of section 267(b) or 707(b) immediately after the acquisition). (3) An acquisition of an ownership interest in the taxpayer (other than an acquisition by

-powered highway vehicle means a highway vehicle, as defined in §48.4061(a)-1(d), that is propelled by a diesel-powered engine. Diesel-powered train means any diesel-powered equipment or machinery that rides on rails. Thus, for example, the term includes a locomotive, work train, switching engine, and track

Consent form means any consent form approved by HUD to be signed by assistance applicants and participants for the purpose of obtaining income information from employers and SWICAs; return information from the Social Security Administration (including wages, net earnings from self-employment, and payments of retirement income), as referenced at 26 U.S.C. 6103(l)(7

eligibility for benefits based on genetic information; or (iv) Section 702(b)(1) of ERISA (29 U.S.C. 1182(b)(1)), section 2705(b)(1) of the PHS Act, as amended by section 1201 of the Affordable Care Act and section 9802(b)(1) of the Internal Revenue Code (

section 42 of title 26. (b) Acceptance of letters of creditIn the case of an insured mortgage covering a tax credit project, the Secretary may not require the escrowing of equity provided by the sale of any low-income housing tax credits for the project pursuant to section 42 of

See §26.2642-4(a)(4) for rules relating to the recomputation of the applicable fraction and the imposition of additional GST tax, if additional estate tax is imposed under section 2032A.

For provisions relating to the requirement of returns of information regarding payments of dividends and corporate earnings and profits, see §§1.6042-1 to 1.6042-4, inclusive, of this chapter (Income Tax Regulations).

the address shown on the Form 7004 or to the skip person distributee or trustee's last known address. For further guidance regarding the definition of last known address, see §301.6212-2 of this chapter. (e) Penalties. See section 6651 for failure to file a generation-skipping transfer tax return or failure to pay the amount

the captain) who receive any form of remuneration in exchange for services rendered while on a boat engaged in catching fish. See §1.6050A-1 for reporting requirements for the operator of a boat engaged in catching fish with respect to individuals performing services described in this section. (d) During the same return period, service performed by a crew member may

The Secretary of the Army is authorized to set aside, for use in the establishment of normal and industrial training schools for Indian youth from the nomadic tribes having educational treaty claims upon the United States, any vacant posts or barracks, so long as they may not be required for military occupation, and to detail one or more officers of the Army for duty in connection with Indian education, under the direction of the Secretary of the

74:36:04:04 Standard for issuance of a minor source operating permit 9/13/2017 7/26/2018 83 FR 29700, 6/26/2018 74:36:04:05

Sale price. The price for which large cigars are sold by the manufacturer, determined in accordance with §§40.22 or 41.39. Smokeless tobacco. Any snuff or chewing tobacco. Snuff. Any finely cut, ground, or