the case of a corporation having 200 or less record owners of its stock, on any dividend record date, from each record holder of one-half of 1 percent or more of its stock. When making demand for the written statements required of each shareholder by this paragraph, the company shall inform each of the shareholders of his duty to submit as a part of his income tax return the statements which are required by

authorization for such activity in accordance with regulations which the Secretary shall prescribe. (3) Any determination of whether the use of one or more words, letters, symbols, or emblems (or any combination or variation thereof) in connection with an item described in paragraph (1) or the reproduction, reprinting, or distribution of an item described in paragraph (2) is a violation of this subsection shall be made without regard to any inclusion in such item (or any so

to constrain catch to these new limits on a permanent basis. The proposed rule for this action published in the Federal Register on May 11, 2020 (85 FR 27703), and comments were accepted through May 26, 2020. NMFS received nine comments from the public, and no changes were made to the final rule as a result of those comments (see Comments and Responses for additional detail). Additional background information regarding the development of

prospective payment systems for a covered hospital stay (that is, a stay that includes at least one covered day) may charge the Medicare beneficiary or other person only for the following: (1) The applicable deductible and coinsurance amounts under §§409.82, 409.83, and 409.87 of this chapter. (2) Noncovered items and services, furnished at

provide contact information by December 31, 2017, and provide updates within 30 days if this information changes. The contact information must be submitted using EPA's electronic data reporting system, as specified in paragraph (b)(1) of this section, and include the name, affiliation, mailing address, phone number, and email address for your PWS Technical Contact and your PWS Official. In addition, as a one-time reporting requirement, you must report the U.S. Postal Service Zip Code(s) for all areas

§ 30.33 What procedures does the Secretary follow for IRS tax refund offsets? (a) If a named person owes a debt under a program or activity of the Department, the Secretary may refer the debt for offset to the Secretary of the Treasury after complying with the procedures in

2 inches (6.35 cm) wide and running at a speed of less than one thousand (1,000) feet per minute, and if free from metal lacings or fastenings may be guarded with a nip-point belt and pulley guard. (3) For the Textile Industry, because of the presence of excessive deposits of lint, which constitute a serious fire hazard, the sides and face sections only of nip-point belt and pulley guards are required, provided the guard shall extend at least

TTB officers are authorized to take samples of spirits, denatured spirits, articles, wines, or other materials from a distilled spirits plant for analysis, testing, or to determine whether the product complies with the law and regulations. When TTB removes a sample from a plant, TTB will give the proprietor a receipt for the sample. (

§303.1-4, relating to final computation. (b) Any act of the Attorney General for, or on behalf of, a taxpayer in respect of any claim under this part will be considered as the act of such taxpayer, unless such taxpayer notifies the Commissioner of Internal Revenue in writing, by the filing of a claim for refund or credit or otherwise, that he does not ratify such act. See paragraph (b) of

(a) In general. The tax must be paid at the time prescribed in §41.6071(a)-1 for filing the return and at the place prescribed in §41.6091-1 for filing the return. (b)

distributable net income for a preceding taxable year (such as depreciation, depletion, etc.) is not deemed allocable to a beneficiary because of the amounts included in a beneficiary's gross income under this section since the deduction has already been utilized in reducing the amount included in the beneficiary's income. (b) Allocation among beneficiaries of a foreign trust. Where there is more than one beneficiary the portion of the

(a) Allocation in case of reinsurance agreement involving tax avoidance or evasionIn the case of 2 or more related persons (within the meaning of section 482) who are parties to a reinsurance agreement (or where one of the parties to a reinsurance agreement is, with respect to any contract covered by the agreement, in effect an agent

For enforcement purposes, agencies shall preserve any specific evidence of one or more of the violations in 3.405(a), together with all other pertinent data, including a record of actions taken. Contracting offices shall not retire or destroy these records until it is certain that they are no longer needed for enforcement purposes. If the original record is maintained

Where the surety on a bond given under the provisions of this subpart has filed application for relief from liability, as provided in §26.72, the surety shall be relieved from liability for transactions occurring wholly subsequent to the date specified in the notice, or the effective date of a new bond, if one is given.

The purposes of the corporation are— (1) to preserve for ourselves and our posterity the great and basic truths and enduring principles upon which this Nation was founded; (2) to maintain a continuing interest in the welfare and rehabilitation of the disabled veterans of World War II, the Korean conflict, and the Vietnam era and to establish facilities for the assistance of all

for the signal outputs of the free motion headform accelerometers, are set forth in the Free-Motion Headform User's Manual (incorporated by reference; see §572.100). (c) The structural properties of the headform are such that it conforms to this part in every respect both before and after being used in the test specified in Standard No. 201 of this chapter (

patent application, where the Federal award does not require conveying title or a royalty-free license to the Federal Government. (b) Royalties and other costs for use of patents and copyrights. (1) Royalties on a patent or copyright or amortization of the cost of acquiring by purchase a copyright, patent, or rights thereto, necessary for the proper performance of the Federal award are allowable

"North American Free Trade Agreement". 1999—Subsec. (c). Pub. L. 106–36 substituted "multilateral trade agreements (as defined in section 3501(4) of title 19) or the North American Free Trade Agreement" for "General Agreement on Tariffs and Trade or the United States-Canada Free Trade Agreement".

(a) For purposes of this subchapter, the term— (1) "administrator" means the person or persons described in paragraph (16) of section 1002 of this title; (2) "substantial employer", for any plan year of a single-employer plan, means one or more persons—

(a) Bread, white bread, and rolls, white rolls, or buns, and white buns are the foods produced by baking mixed yeast-leavened dough prepared from one or more of the farinaceous ingredients listed in paragraph (c)(1) of this section and one or more of the moistening ingredients listed in paragraphs (c) (2), (6), (7), and (8) of this section and one or more of the leavening agents provided for by paragraph (c)(3) of this section. The food may contain additional

, please visit https://www.epa.gov/​dockets/​commenting-epa-dockets. FOR FURTHER INFORMATION CONTACT: Randall Ruddick, EPA Region X, 1200 Sixth Avenue-Suite 155, Seattle, WA 98101, at ruddick.randall@epa.gov, or (206) 553-1999. SUPPLEMENTARY INFORMATION:

, preservative content, sensitivity, homogeneity, and hydrogen ion concentration. A serial found unsatisfactory by any prescribed test shall not be released. (a) Purity test. Final container samples of completed product shall be tested for viable bacteria and fungi as prescribed in § 113.26. In addition, each serial shall be free from extraneous

of the named solvents, distilled water, 50 percent alcohol, and 5 percent acetic acid, will be found to result in not more than 7 parts per million of nitrogen extractives (calculated as nitrogen) when the resin in the free-base form is subjected to the following test immediately before each use: Using a separate 1-inch diameter glass ion-exchange column for each solvent, prepare each column using 100 milliliters of ready to use ion-exchange resin that is to be tested. With the bottom outlet

] The MMA amends this regime most significantly by establishing a new blanket compulsory license that digital music providers may obtain to make digital phonorecord deliveries (“DPDs”) of musical works, including in the form of permanent downloads, limited downloads, or interactive streams (referred to in the statute as “covered activity,” where such activity qualifies for a compulsory license).[4] Instead of licensing one song at a time by serving NOIs on

the amount to be received annually under the contract to the extent such amount reduces the guaranteed amount. The number of years should be stated in terms of the nearest whole year, considering for this purpose a fraction of one-half or more as an additional whole year. (2) Consult Table III or VII (whichever is applicable) of §1.72-9 for the appropriate percentage

Taxpayers must account for average excess expenditures allocated to related persons under applicable administrative pronouncements interpreting section 263A(f). See §601.601(d)(2)(ii)(b) of this chapter. [T.D. 8584, 59 FR 67215, Dec. 29, 1994]

Except as otherwise provided in this subchapter, the basis on which depletion is to be allowed in respect of any property shall be the adjusted basis provided in section 1011 for the purpose of determining the gain upon the sale or other disposition of such property.

§ 2339.400 What method do I use as an agency awarding official to obtain a recipient's agreement to comply with the OMB guidance? You must include the following term or condition in the award: Drug-free workplace. You, as the recipient, must comply with drug-free

§ 3604.22 What conditions and restrictions pertain to my free use permit? (a) You must not barter or sell mineral materials that you obtain under a free use permit. (b) You must not remove mineral materials before BLM issues you a permit or after your permit expires.