Islands, Guam, the Trust Territory of the Pacific Islands, American Samoa, and the Commonwealth of the Northern Mariana Islands. (4) Grant. Money or property provided in lieu of money, paid or furnished by the Secretaries pursuant to the Act to a State to carry out a YCC program on non-Federal public lands and waters. The amount of any grant shall be determined jointly by the Secretaries, except that no grant for any project may

property not vested shall be asserted against the vested property. See §302.1-5, relating to payment of taxes, and §302.1-7, relating to claims for credit or refund. (c) Laws applicable to computations. Except as otherwise specifically

(a) In general, wages are received by an employee at the time that they are paid by the employer to the employee. Wages are paid by an employer at the time that they are actually or constructively paid unless under paragraph (c) of this section they are deemed to be subsequently paid. For provisions relating to the time when tips received by an employee are deemed paid to the employee, see

stock or securities of the controlled corporation in a transaction described in section 355 (or so much of section 356 as relates to section 355), then, unless paragraph (a)(1)(v) of this section applies, the distributing corporation must also include on or with its return for the year of the distribution the statement required by §1.351-3(a) or 1.368-3(a). If the distributing corporation is a

(a) Lands of Havasupai Reservation Addition held in trust by United States; boundariesFor the purpose of enabling the tribe of Indians known as the Havasupai Indians of Arizona (hereinafter referred to as the "tribe") to improve the social, cultural, and economic life of its members, the lands generally depicted as the "Havasupai Reservation Addition" on the map described in

2002 2003 2004 2005 2006 Northern rockfish that were harvested in the Central GOA between.  .  . July 4-July 26 July 1-July 23and Oct. 1-Oct. 21

(iv) The first service visit under that plan has been delivered. (2) A RAP is based on the physician or allowed practitioner signature requirements in §409.43(c) of this chapter and is not a Medicare claim for purposes of the Act (although it is a “claim” for purposes of Federal, civil, criminal, and administrative law enforcement authorities, including

within a multi-unit building that are separately placed in service or sold (within the meaning of §1.263A-12(d)(1)) are treated as functionally independent of any other units, even though the units are located in the same building. (3) Common features. For purposes of this section, a common feature generally includes any real

admission, per discharge, per diem, per visit, or other basis. (b) Procedure for establishing limits. (1) In establishing limits under this section, CMS may classify SNFs and HHAs by factors that CMS finds appropriate and practical, including the following: (i) Type of services furnished. (ii) Geographical area where services

an exempt loan, the number of securities released from encumbrance may vary from year to year. The release of securities depends upon certain employer contributions and earnings under the ESOP. Under 26 CFR 54.4975–11(d)(2) actual allocations to participants' accounts are based upon assets withdrawn from the suspense account. Nevertheless, for purposes of applying the limitations

States is a payment for transportation which begins and ends in the United States, even though additional transportation to or from a point outside the United States is involved in the entire journey, if at the time of making payment for the transportation between two or more points in the United States it is not definitely established, under the rules set forth in §49.4261-6, that such

fee In any taxable year in which the right referred to in subparagraph (2) of this paragraph is exercised, there is includible in the gross income of such taxpayer for such taxable year amounts retained or recovered by the taxpayer pursuant to the exercise of such right. If the provisions of paragraph (a) of §1.163-4 (relating to deductions for original

This subpart covers storage operations at distilled spirits plants. A proprietor qualified as a warehouseman and authorized to store bulk distilled spirits and wines must conduct storage operations in accordance with the provisions of this subpart. Subpart V of this part sets forth recordkeeping requirements that apply to storage operations. (

A proprietor must take a physical inventory of all denatured spirits in the processing account at the close of each calendar quarter. The proprietor must record the results of that inventory as provided in subpart V of this part. TTB may require additional inventories at any time. (26 U.S.C. 5201)

Except as otherwise provided in §19.487(b), the marks required to be placed on any container or case under this part must not be destroyed or altered before the container or case is emptied. (26 U.S.C. 5206)

The term “records” as used in this subpart does not include qualifying documents required under subpart D of this part, or bonds required under subpart F of this part. Approved active formulas, plant registrations and similar records are permanent in nature and must be maintained in a permanent file. (26 U.S.C. 5207)

If there is a change in the address of an alcohol fuel plant that does not involve a change in the location or area of the plant itself, the proprietor must submit a letterhead notice to the appropriate TTB officer within 30 days of the change. (26 U.S.C. 5172, 5181)

Imported distilled spirits may be bottled in either domestic or imported containers conforming to the provisions of subpart N of this part. (72 Stat. 1374; 26 U.S.C. 5301) [T.D. 6954, 33 FR 6819, May 4, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975]

Where the export warehouse premises consist of less than an entire building, the premises shall be completely separated from adjoining portions of the building, which separation shall be constructed of materials generally used in the construction of buildings and may include any necessary doors or other openings. (72 Stat. 1421;

The procedures in the case of offers in compromise of liabilities under 26 U.S.C. 4181 and chapter 53 are set forth in §§70.482 and 70.484. [T.D. ATF-331, 57 FR 40329, Sept. 3, 1992]

Processing requirements for farm labor housing proposals are found in subpart L of this part for Off-Farm and subpart M of this part for On-Farm. (a) Notice of Funding Availability (NOFA) responses. (1) The Agency will publish an annual NOFA with deadlines and other information related to submission of new construction MFH proposals, including expansion of

The rate of tax applicable to any GST (applicable rate) is determined by multiplying the maximum Federal estate tax rate in effect at the time of the GST by the inclusion ratio (as defined in §26.2642-1). For this purpose, the maximum Federal estate tax rate is the maximum rate set forth under section 2001(c) (without regard to section 2001(c)(2)).

For purposes of the regulations under section 6421, after March 31, 1983, the term “off-highway business use” is used in lieu of the term “qualified business use” and has the same meaning as “qualified business use” under §48.6421-4(b). [T.D. 8043, 50 FR 32039, Aug. 8, 1985]

For purposes of the regulations under section 6427, after March 31, 1983, the term “off-highway business use” is used in lieu of the term “qualified business use” and has the same meaning as “qualified business use” under §48.6421-1(b). [T.D. 8043, 50 FR 32046, Aug. 8, 1985]

(a) For regulations under section 6655, see §§1.6655-1 through 1.6655-7 of this chapter. (b) Effective/applicability date: This section applies to taxable years beginning after September 6, 2007. [T.D. 9347, 72 FR 44366, Aug. 7, 2007]

See 29.204 for the imposition of the tax on certain foreign procurements pursuant to the James Zadroga 9/11 Health and Compensation Act of 2010 (Pub. L. 111-347), 26 U.S.C. 5000C, and its implementing regulations at 26 CFR 1.5000C-1 through 1.5000C-7. [85 FR 27099, May 6, 2020]

disagreed with the agency's proposed judgment to file a proposed judgment "within 7 days." Under former Rule 26(a), "7 days" always meant at least 9 days and could mean as many as 11 or even 13 days. Under current Rule 26(a), intermediate weekends and holidays are counted. Changing the period from 7 to 10 days