(a) If satisfactory evidence is produced establishing the fact of the continued and unexplained absence of any individual from his or her home and family for a period of 7 years or more and that a diligent search disclosed no evidence of his or her existence after the date of disappearance, and if evidence as provided in §3.211 cannot be furnished, the death of such

(a) General. Tolerances are established for the combined residues of the herbicide diclofop-methyl (methyl 2-[4-(2,4-dichlorophenoxy)phenoxy]propanoate) and its metabolites, 2-[4-(2,4-dichlorophenoxy)phenoxy]propanoic acid and 2-[4-(2,4-dichloro-5-hydroxyphenoxy)phenoxy]propanoic acid, in or on the following raw agricultural commodities:

response shall state, with respect to each item or category, that inspection and related activities will be permitted as requested, unless the request is objected to, in which case the reasons for objection shall be stated. If objection is made to part of an item or category, the part shall be specified. [54 FR 14944, Apr. 14, 1989, as amended at 56 FR 7797, Feb. 26, 1991]

(a) Exemption. Professional books, implements, instruments, or tools of trade, occupation or employment, may be allowed entry free of duty and tax under the provisions of subheading 9804.00.15, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), for such articles owned and used abroad by any person emigrating to the

(i) The identity of all parties involved in the transaction, whether such parties are affiliates, and all jurisdictional facilities associated with or affected by the transaction; (ii) The location of such jurisdictional facilities involved in the transaction; (iii) The date on which the transaction was consummated; (iv) The consideration for the transaction; and

§ 145.7 Specific provisions for participating dealers. Dealers in hatching eggs, newly hatched poultry, or started poultry shall comply with the provisions in this part (within the NPIP Program Standards document, Program Standard C applies to hatcheries; alternatives to the program standards may also be approved by the Administrator under

51376, Aug. 26, 2003. § 17.208 Administrative requirements for small recipients. The Director may require any recipient with fewer than fifteen employees, or any class of such recipients, to comply with §§ 17.206 and

water. An aircraft includes every description of craft, or other contrivance, used as a means of transportation through the air. In the case of an aircraft, the term “port” means an airport. An airport means an area on land or water used regularly by aircraft for receiving or discharging passengers or cargo. For definitions of “American vessel” and “American aircraft”, see §31.3306(m)-1.

a person may not truncate its TIN on a Form W-9, Request for Taxpayer Identification Number and Certification. (3) Examples. The provisions of this paragraph (b) are illustrated by the following examples: (i) Example 1. Pursuant to section 6051(d) and

26 U.S.C. 5802. (b) Preparation of ATF Form 5630.7. All of the information called for on Form 5630.7 shall be provided, including: (1) The true name of the taxpayer. (2) The trade name(s) (if any) of the business(es) subject to special tax. (3) The employer identification number (see

(a) If any person with an address in Ireland who receives a dividend from a United States corporation with respect to which United States tax at the rate of only 15 percent has been withheld at source is a nominee or representative through whom such dividend flows to a person other than one described in §513.2(a) as being entitled to such reduced rate of 15 percent, such

of 31 U.S.C. 3711(i) have been met. (c) Upon discharge of an indebtedness, agencies must report the discharge to the IRS in accordance with the requirements of 26 U.S.C. 6050P and

are set forth in §40.6302(c)-1 and apply unless inconsistent with the rules set forth below. (b) Alternative method for computing deposits—(1) In general—(i) Alternative method. Any person required to collect and pay over any tax imposed by

Rule 26(a), any other party may move to compel disclosure and for appropriate sanctions. (B) To Compel a Discovery Response. A party seeking discovery may move for an order compelling an answer, designation, production, or inspection. This motion may be made if: (i) a deponent fails to answer a question asked under

Rather than applying the acquisition premium fraction, a holder of a debt instrument purchased at an acquisition premium may elect under §1.1272-3 to compute OID accruals by treating the purchase as a purchase at original issuance and applying the mechanics of the constant yield method. (6) Special rules for determining basis—(i

§1.631-3 for special rules relating to iron ore. The expenditures covered by section 272 are those which are attributable to the making and administering of such a contract or to the preservation of the economic interest retained under the contract. For examples of such expenditures, see paragraph (d) of this section. For a taxable year in which gross royalty income is realized under the contract of disposal, such

carefully prepare his return and set forth fully and clearly the information required to be included therein. Returns which have not been so prepared will not be accepted as meeting the requirements of the Code. In the absence of a prescribed form, a statement made by a taxpayer disclosing his gross income and the deductions therefrom may be accepted as a tentative return, and, if filed within the prescribed time, the statement so made will relieve the taxpayer from liability for the addition to tax

beginning on or after October 4, 2001. For years beginning prior to October 4, 2001, see §301.6226(f)-1T contained in 26 CFR part 1, revised April 1, 2001. [T.D. 8965, 66 FR 50554, Oct. 4, 2001]

(a) Bottles conforming to metric standards of fill. The net contents of distilled spirits shall be stated in the same manner and form as set forth in the standards of fill in §5.47a. (b) Bottles not conforming to the metric standards of fill. The net contents for

Except for spirits produced from petroleum, natural gas, or coal, a proprietor of an alcohol fuel plant may receive spirits in bond from a distilled spirits plant qualified under subpart D of this part. A proprietor of an alcohol fuel plant may also transfer spirits in bond from the alcohol fuel plant to a distilled spirits plant qualified under subpart D of this part. The following conditions apply to such transfers: (a) Bulk

(3) Nature, purpose, and extent of the operations; and (4) A statement that the applicant agrees to comply with all provisions of this part applicable to the operations to be conducted. (b) Additional information. The appropriate TTB officer may at any time before or after approval of an application, require the submission of additional information necessary for administration of this

information for an appropriate TTB officer to readily ascertain the applicable tax. (2) Where tobacco products are delivered within the factory directly to the consumer, the record need not show the name and address of the consumer. (Sec. 2128(c), Pub. L. 94-455, 90 Stat. 1921 (26 U.S.C. 5741))

§ 151.7. The inspector will return the document to the party who submitted it. A verbatim translation of the description relating to color and markings shall appear in English in the pedigree certificate for the animal or in a separate certificate appended to the pedigree certificate. [26 FR 6072

limited to daily, weekly, or quarterly), or on an occasional basis, but not on a special, one-time basis. The term on-the-spot coverage of news events refers to transmission programs in any format that report on reasonably recent current events, regardless of quality, subject matter, or significance, and that are aired in a timely manner but not necessarily contemporaneously with the recording of the events. (c) The term staff for the purpose of this part includes both