(a) In general. Except as provided in §1.6091-4, whenever a return, statement, or other document is required to be made under the provisions of subtitle A or F of the Code, or the regulations thereunder, with respect to any tax imposed by subtitle A of the Code, and the place for filing such return, statement, or other document

(a) In general. In the case of an individual, section 37 provides a credit against the tax imposed by chapter 1 of the Internal Revenue Code of 1954. This section and §§1.37-2 and 1.37-3 provide guidance in the computation of the credit for the elderly provided under section 37 for taxable years beginning after 1975. For rules

section 6852(a). 1986—Subsec. (b)(1)(B)(iii). Pub. L. 99–514, §1272(d)(10), substituted "Guam, American Samoa, or the Northern Mariana Islands" for "possessions of the United States". Subsec. (b)(6). Pub. L. 99–514, §1879(r)(1), added par. (6). 1981—Subsec. (b)(1)(B)(iii). Pub. L. 97–34 substituted "

considered those comments and resolved these issues as discussed below. If not otherwise discussed, the Office has concluded that the relevant proposed provision should be adopted for the reasons stated in the NPRM. The resulting interim rule is intended to represent a balanced approach that, on the one hand, ensures the MLC will receive the information it needs to successfully fulfill its statutory duties, while mindfully accounting for the operational and

(a) In generalFor purposes of subpart A of this part, if there is included in the gross income of a domestic corporation any item of income under section 951(a)(1) with respect to any controlled foreign corporation with respect to which such domestic corporation is a United States shareholder, such domestic corporation shall be deemed

considered inert matter and not counted as a weed seed: (1) Damaged seed (other than grasses) with over one half of the embryo missing; (2) Grass florets and caryopses classed as inert: (i) Glumes and empty florets of weedy grasses; (ii) Damaged caryopses, including free caryopses, with over one-half the root-shoot axis missing (the scutellum excluded);

., delinquent payment) is made by check, cashier's check, or money order, a timely fee payment or installment payment is one received at the Commission's lockbox bank by the due date specified by the Commission or by the Managing Director. Where a non-annual regulatory fee payment is made by check, cashier's check, or money order, a timely fee payment or installment payment is one received at the Commission's lockbox bank by the due date specified by the Commission or the Managing Director. Any

the extent of the applicability of the exclusion described in section 2031(c), the basis in the hands of the decedent. (b) Property acquired from the decedentFor purposes of subsection (a), the following property shall be considered to have been acquired from or to have passed from the decedent: (1) Property acquired

(a) The Board will consist of five members appointed by the Secretary. All shall be knowledgeable in the field of cost reimbursement. At least one shall be a certified public accountant. Two Board members shall be representative of providers of services. (b) The term of office for Board members shall be 3 years, except that initial appointments may be for such shorter terms as the Secretary may designate to permit staggered terms of

(APHIS). One of the changes we made in that final rule was to require, in § 93.314(a)(5), that horses offered for importation to the United States be accompanied by documentation of pre-export examination occurring within 48 hours of departure from the port of embarkation endorsed by a salaried veterinary medical officer. We added this requirement in order to further ensure that only horses that are compliant with the regulations enter the United States. As we stated in the final rule, APHIS was

free of ice accretion. (2) The means by which stall warning is provided to the pilot for flight in icing conditions and non-icing conditions is the same. (b) If an applicant requests certification for flight in icing conditions, the applicant must provide a means to detect any icing conditions for which certification is not requested and show the airplane's ability to avoid or exit those conditions. (c

(a) General. A Licensee transmitting a sound recording embodying a musical work subject to section 115 and subparts C and D of this part and claiming a Promotional or Free Trial zero royalty rate shall keep complete and accurate contemporaneous written records of making or authorizing Eligible Interactive Streams or Eligible Limited Downloads, including the sound recordings and musical works involved, the artists, the release

In this chapter: (1) ClaimantThe term "claimant" means a person raising a claim or defense under this chapter. (2) DemonstratesThe term "demonstrates" means meets the burdens of going forward with the evidence and of persuasion. (3) Free Exercise ClauseThe term "Free Exercise Clause" means that

of this subchapter. (2) The commercial motor vehicle's tailgate, tailboard, doors, tarpaulins, spare tire and other equipment used in its operation, and the means of fastening the commercial motor vehicle's cargo, are secured; and (3) The commercial motor vehicle's cargo or any other object does not obscure the driver's view ahead or to the right or left sides (except for drivers of self-steer dollies), interfere with the free

Subject to regulations under this subtitle, a book that is no longer needed by an executive department, bureau, or commission of the Federal Government, and that is not an advisable addition to the Library of Congress, shall be turned over to the Free Public Library of the District of Columbia for general use if the book is appropriate for the Free Public Library.

registration of certain emission units historically exempted from the SJVUAPCD's permit requirements. We are proposing to approve into the California SIP amendments to a SJVUAPCD local rule, which require owners and operators of commercial underfired charbroilers to submit a one-time information report and which subject certain underfired charbroilers to registration and weekly recordkeeping requirements. We are also proposing to approve a SJVUAPCD rule addressing registration requirements for these and

(a) Each insured credit union must include the official advertising statement, prescribed in paragraph (b) of this section, in all of its advertisements, including on its main internet page, except as provided in paragraph (c) of this section. (b) (1) The official advertising statement is in substance one of the following: (i) This credit union is federally insured

the system prescribes or permits submission to a different official or officials. If an individual wishes to request amendment of records located in more than one system, a separate petition must be submitted to each system manager. (2) A petition for amendment of a record may be submitted only if the individual submitting the petition has previously requested and been granted access to the record and has inspected or been given a copy of the record.

(a) The fees shown in Table 1 apply to Federal Commodity Inspection Services specified below. Table 1—Hourly Rates1 3 [Fees for inspection of commodities other than rice] Open Table