Hazardous material is defined in the latest version of Federal Standard No. 313 (Federal Standards are sold to the public and Federal agencies through: General Services Administration, Specifications Unit (3FBP-W), 7th & D Sts., SW., Washington, DC 20407. [56 FR 55374, Oct. 25, 1991]

Upon receipt of a complaint filed with the Secretary of Agriculture under section 702(b) of the Trade Agreements Act concerning price-undercutting by subsidized imports, the Secretary will promptly determine, under section 702(a)(3) of the Trade Agreements Act of 1979, whether or not the alleged subsidies are included in or should be added to the latest annual list or quarterly update.

(a) Requirement of furnishing statements—(1) In general. Any broker (as defined in paragraph (a)(4)(ii) of this section) that transfers securities (as defined in §1.6045-1(a)(3)) of a customer (as defined in paragraph (a)(4)(iii) of this section) for use in a short sale and receives on

). See section 316 and §1.316-2 for provisions relating to the allocation of earnings and profits among distributions. (2) Previously taxed income. This paragraph (d)(2) applies to distributions by a corporation that has both accumulated earnings and profits and previously taxed income (within the meaning of section 1375(d)(2), as

Correction amount. The correction amount with respect to an excess benefit transaction equals the sum of the excess benefit (as defined in §53.4958-1(b)) and interest on the excess benefit. The amount of the interest charge for purposes of this section is determined by multiplying the excess benefit by an interest rate, compounded annually, for the period from the date the excess benefit

6223(c)(3) and §301.6223(c)-1 at least 30 days before the date on which the agreement is entered into. A settlement with respect to partnership items includes partnership-level determinations relating to any penalty, addition to tax, and additional amounts that relate to adjustments to partnership items. However, if, in addition to the interest in the partnership held through the pass-thru

(a) Definition of intercompany profit amount. For purposes of this section, the term “intercompany profit amount” for a taxable year means an amount equal to the profits of a corporation (other than those profits which such corporation has elected not to defer pursuant to §1.1502- 13(c)(3) or which have been taken into account pursuant to

(a) Additional material required of applicantsBefore issuing an advance determination of whether a pension, profit-sharing, or stock bonus plan, a trust which is a part of such a plan, or an annuity or bond purchase plan meets the requirements of part I of subchapter D of chapter 1 of title 26, the Secretary of the Treasury shall require the person applying for the determination to provide, in addition to any material and

to employees who are required by §227.107 to be included in a hearing conservation program. (1) New employees. (i) Except as provided in paragraph (e)(1)(ii), for employees hired after February 26, 2007, the railroad shall establish a valid baseline audiogram within 6 months of the new

A proprietor must gauge all spirits by determining the quantity and proof as soon as reasonably possible after production is completed. Additional requirements regarding production gauges are found in subpart K of this part. (26 U.S.C. 5204, 5211)

If a proprietor sustains a loss of spirits after tax determination but prior to completion of physical removal of the spirits from bonded premises, the proprietor may file a claim in accordance with subpart J of this part. (26 U.S.C. 5008)

If the proprietor of a vinegar plant decides to permanently discontinue operations, the proprietor must so notify the appropriate TTB officer in writing. The proprietor must include in the notice a statement regarding the status of each still. (26 U.S.C. 5502)

Where a new corporation is formed to take over and conduct the business of one or more corporations that have registered under this part, the new corporation must register in its own name as a new business. (26 U.S.C. 5124)

Every person who intends to engage in business as an export warehouse proprietor, as defined in this part, shall qualify as such in accordance with the provisions of this part. (72 Stat. 1421; 26 U.S.C. 5711, 5712, 5713)

The provisions of section 183 and the regulations thereunder shall apply only with respect to taxable years beginning after December 31, 1969. For provisions applicable to prior taxable years, see section 270 and §1.270-1. [T.D. 7198, 37 FR 13685, July 13, 1972]

For provisions relating to loans described in section 503(b)(1) by a trust described in section 401(a), see §1.503(b)-1 and section 503 (e) and (f) and the regulations thereunder. [T.D. 7428, 41 FR 34623, Aug. 16, 1976]

For regulations concerning the withholding of tax at source under section 1442 in the case of foreign corporations, foreign governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see §§1.1441-1 through 1.1441-9. [T.D. 8734, 62 FR 53466, Oct. 14, 1997]

For regulations concerning the validity of the lien imposed by section 6321 against certain persons, see §§301.6323(a)-1 through 301.6323(i)-1 of this chapter (Regulations on Procedure and Administration). [T.D. 7429, 41 FR 35495, Aug. 23, 1976]

For regulations concerning the validity of the lien imposed by section 6321 against certain persons, see §§301.6323(a)-1 through 301.6323(i)-1 of this chapter (Regulations on Procedure and Administration). [T.D. 7429, 41 FR 35498, Aug. 23, 1976]

For provisions with respect to joint returns of income tax by husband and wife, see §§1.6013-1 to 1.6013-7, inclusive, of this chapter (Income Tax Regulations). [32 FR 15241, Nov. 3, 1967, as amended by T.D. 7670, 45 FR 6932, Jan. 31, 1980]

For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§1.6014-1 and 1.6014-2 of this chapter (Income Tax Regulations). [T.D. 7102, 36 FR 5498, Mar. 24, 1971]

For provisions relating to the requirement of returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c), see §1.6034-1 of this chapter (Income Tax Regulations). [T.D. 8026, 50 FR 20757, May 20, 1985]

For provisions relating to information returns and statements required in connection with the payment of wages in the form of group-term life insurance, see §§1.6052-1 and 1.6052-2 of this chapter (income tax regulations). [T.D. 7275, 38 FR 11346, May 7, 1973]

For baggage arriving in the actual possession of a traveler, his declaration shall be accepted in lieu of an inward foreign manifest. (See §123.3.) [T.D. 70-121, 35 FR 8215, May 26, 1970, as amended by T.D. 73-72, 38 FR 2449, Jan. 26, 1973]

The compensation of an employee representative for the purpose of ascertaining the tax thereon shall be determined in the same manner and with the same effect as if the employee organization by which such employee representative is employed were an employer as defined in section 3231(a).

be made independently of, and without reference to, the modifications required by §§1.172-2(a) and 1.172-3(a) for purposes of computing the net operating loss itself. (1) Modifications applicable to unincorporated taxpayers only. In the case of a taxpayer other than a corporation, in computing taxable income and adjusted

proprietor will bear the burden of proving when the postmark was made. If the proprietor sends the return with or without remittance by registered mail or certified mail, the date of registry, or the date of the postmark on the sender's postal receipt for certified mail, will be treated as the date of delivery of the return and also of the remittance, if included. (b) Payment by courier or other private delivery service. A proprietor