) Similar acquisition involving a public offering. (i) One public offering. (ii) More than one public offering. (iii) Potential acquisition involving a public offering. (14) Ten-percent shareholder. (i) [Reserved] (j) Examples. (k) Effective dates. §1.355-8   Definition of

26 U.S.C. 6001 et seq.] which apply to the income tax, including provisions as to crimes, other offenses, and forfeitures contained in chapter 75 [26 U.S.C. 7201 et seq.]. For the period after 1950 and prior to the effective date of the repeal of any provision of the Internal Revenue Code of 1939 which corresponds to one or more of those

separately for each member. Therefore, an election may be made for one member that realizes excluded COD income (either actually or pursuant to paragraph (a)(3) of this section) while another election, or no election, may be made for another member that realizes excluded COD income (either actually or pursuant to paragraph (a)(3) of this section). See §1.108-4 for rules relating to the procedure for making

Appendix D to Part 36—1991 Standards for Accessible Design as Originally Published on July 26, 1991

Grants authorized under section 6204 of this title for RFE/RL, Incorporated, shall be available to make annual grants for the purpose of carrying out similar functions as were carried out by RFE/RL, Incorporated, on the day before April 30, 1994, with respect to Radio Free Europe and Radio Liberty, consistent with

(a) Horizontal tail surfaces and their supporting structure must be designed for unsymmetrical loads arising from yawing and rotor wake effects in combination with the prescribed flight conditions. (b) To meet the design criteria of paragraph (a) of this section, in the absence of more rational data, both of the following must be met: (1) One hundred percent of the maximum loading from the symmetrical

(a) Horizontal tail surfaces and their supporting structure must be designed for unsymmetrical loads arising from yawing and rotor wake effects in combination with the prescribed flight conditions. (b) To meet the design criteria of paragraph (a) of this section, in the absence of more rational data, both of the following must be met: (1) One hundred percent of the maximum loading from the symmetrical

directors the individual serves or which is considering the individual for nomination to its board of directors. (b) Holding companies. Service as an officer, employee, or director of a holding company that controls one or more members of, or one or more recipients of advances from, the Bank on whose board an independent director serves is not deemed to be service as an officer, employee or director of a member or recipient of

Driving skill. Experience in driving some type of motor vehicle (including private automobiles) for not less than one year, including experience throughout the four seasons. (C) Knowledge of regulations. Familiarity with the rules and regulations prescribed in this part pertaining to the driving of motor vehicles. (D) Knowledge

(a) In general. In addition to the credit against the tax allowable for contributions actually paid to State unemployment funds (see §31.3302(a)-1), the taxpayer may be entitled to a credit under section 3302(b). This additional credit is allowable to the taxpayer with respect to the amount of contributions which he is

used to contain the core. (k) Inner jackets. (1) For designs with more than one jacket, the inner jackets must be applied directly over the core or over the strength members when required by the end user. The jacket must be free from holes, splits, blisters, or other imperfections and must be as smooth and concentric as is consistent with the best commercial practice. The inner jacket must not

(a) If only one offer is received in response to an order exceeding the simplified acquisition threshold that is placed on a competitive basis, the contracting officer shall follow the procedures at 215.371. (b) See PGI 216.505-70 for guidance regarding minimum labor category qualifications for orders issued under multiple-award services

for the first repetitive violation, or (iii) One times the loss of revenue for the second and each subsequent repetitive violation. (b) Maximum penalty without prior disclosure for a drawback compliance program participant——(1) General. If the person concerned has not made a prior disclosure as provided in

gross income (as defined in section 67(e) and as adjusted under §1.1411-10(e)(2), if applicable) for such taxable year; over (2) The dollar amount at which the highest tax bracket in section 1(e) begins for such taxable year. (2) Taxable year of

) of §1.963-3. Example 6. For 1966 domestic corporation M directly owns the following percentages of the one class of stock of the following controlled foreign corporations in respect of which it makes a group election: 80 percent of A Corporation, 60 percent of B

group 25. (c) The age 26 through 34 selection groups consist of registrants who meet the following three criteria: (1) They have attained or will attain the age of 26 through 34, respectively, during the calendar year; and (2) They have been previously ordered to report for induction but have not been inducted; and

(a) Branch campus. The agency must require the institution to notify the agency if it plans to establish a branch campus and to submit a business plan for the branch campus that describes— (1) The educational program to be offered at the branch campus; and (2) The projected revenues and expenditures and cash flow at the branch campus.

each such property to the partnership immediately before the distribution. If the basis to be allocated is less than the sum of the adjusted bases to the partnership of the distributed unrealized receivables and inventory items, the adjusted basis of the distributed property must be decreased in the manner provided in §1.732-1(c)(2)(i). See §1.460-4(k)(2)(iv)(D) for a rule determining the

institution has adopted or adopts the reserve method of treating bad debts in accordance with paragraph (b) of §1.166-1. In the case of such a taxpayer the amount of the reasonable addition to such reserve for a taxable year beginning after July 11, 1969, shall be an amount determined by the taxpayer which does not exceed the amount computed under

aggregate quantity of these hazardous materials carried by each person may not exceed 2 kg (70 ounces) by mass or 2 L (68 fluid ounces) by volume and the capacity of each container may not exceed 0.5 kg (18 ounces) by mass or 500 ml (17 fluid ounces) by volume. (2) One packet of safety matches or a lighter intended for use by an individual when carried on one's person or in carry-on baggage only. Lighter fuel, lighter refills, and lighters containing unabsorbed liquid