in this section as a predecessor) who is not an employer (see §31.3306(a)-1) for the calendar year in which the acquisition takes place, and (2) immediately after the acquisition employs in his trade or business one or more individuals who immediately prior to the acquisition were employed in the trade or business of the predecessor. (b)

The employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter, and shall not be liable to any person for the amount of any such payment. Editorial Notes

this provision is an exemption from the non-discrimination requirements of the Act, the burden is on the one seeking to invoke the exemption to show that every element has been clearly and unmistakably met. Moreover, as with other exemptions from the Act, this exemption must be narrowly construed. (c) An employee within the exemption can lawfully be forced to retire on account of age at age 65 or above. In addition, the employer is free to retain such employees

recognized as separate entities for federal tax purposes. (4) Single owner organizations. Under §§301.7701-2 and 301.7701-3, certain organizations that have a single owner can choose to be recognized or disregarded as entities separate from their owners. (b)

. In the case of a reviewed year partner that is a wholly-owned entity disregarded as separate from its owner for Federal income tax purposes in the reviewed year or a trust that is wholly owned by only one person in the reviewed year, whether the grantor or another person, and where the trust reports the owner's information to payors under §1.671-4(b)(2)(i)(A) of this chapter and that is

U.S. No. 2 consists of onions which meet the following requirements: (a) Basic requirements: (1) Similar varietal characteristics, except color when designated as a specialty or mixed pack; (2) Not soft or spongy. (b) Free from: (1) Decay;

(a) The applicant must design the airplane to— (1) Allow clear communication between the flightcrew and passengers; (2) Protect the pilot and flight controls from propellers; and (3) Protect the occupants from serious injury due to damage to windshields, windows, and canopies. (b) For level 4 airplanes, each windshield and its

(a) It must be shown by operation tests that when portions of the control system subject to pilot effort loads are loaded to 80 percent of the limit load specified for the system and the powered portions of the control system are loaded to the maximum load expected in normal operation, the system is free from— (1) Jamming; (2) Excessive friction; and (3) Excessive

amounts appropriated under paragraphs (1)(B)(i) and (2)(A) of subsection (d) for a fiscal year shall be allotted and made available to the States (or the entities that operate the high risk pool under applicable State law) that qualify for a grant under paragraph (1) as follows: (A) An amount equal to 40 percent of such appropriated amount for the fiscal year shall be allotted in equal amounts to each qualifying State that is one of the 50 States or the District of

paragraph (4), the amounts appropriated under paragraphs (1)(B)(i) and (2)(A) of subsection (d) for a fiscal year shall be allotted and made available to the States (or the entities that operate the high risk pool under applicable State law) that qualify for a grant under paragraph (1) as follows: (A) An amount equal to 40 percent of such appropriated amount for the fiscal year shall be allotted in equal amounts to each qualifying State that is one of the 50 States

(a) The allowance for depletion under section 611 shall be computed in accordance with section 613 with respect to: (1) Regulated natural gas (as defined in paragraph (c) of §1.613A-7), (2) Natural gas sold under a fixed contract (as defined in paragraph (d) of

the following 2 circumstances— (1) The transfer occurs not more than one year after the date on which the marriage ceases, or (2) The transfer is related to the cessation of the marriage. Thus, a transfer of property occurring not more than one year after the date on which the marriage ceases need not be related to the cessation of the marriage to qualify for section 1041 treatment

communications submitted to HUD will be available, without charge, for public inspection and copying between 8 a.m. and 5 p.m. weekdays at the above address. Due to security measures at the HUD Headquarters building, an advance appointment to review the public comments must be scheduled by calling the Regulations Division at (202) 708-3055 (this is not a toll-free number). Individuals who are deaf, hard of hearing, or have speech impairments may access this number through TTY by calling the toll-free Federal

§1.1275-2(f) for rules regarding adjustments to adjusted issue price on a pro rata prepayment. (2) Bond issuance premium. If a debt instrument is issued with bond issuance premium (as defined in §1.163-13(c)), for purposes of determining the issuer's adjusted issue

used, its top surface must be free from protrusions that might damage the Large Packaging. (3) Strengthening devices, such as timber supports to increase stacking performance may be used but must be external to the liner. (4) The load-bearing surfaces of Large Packagings intended for stacking must be designed to distribute the load in a stable manner. (c) Fiberboard Large Packagings may not have a

Mariana Islands; and (3) make a grant of $160,000 to the Republic of Palau, subject to subsection (b). (b) RestrictionThe Republic of Palau shall cease to be eligible to receive funding under this section upon entering into an agreement for an extension of United States educational assistance under the Compact of Free Association, unless otherwise provided in such agreement.

amended section 2252 of this title. For complete classification of subtitle A to the Code, see Tables. Effective and Termination Dates Section effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force (Mar

swine test specimens for which a permit is required by these regulations will not be eligible for entry if a permit has not been issued; if unaccompanied by such a permit; if shipment is from any port other than the one designated in the permit; if arrival in the United States is at any port other than the one designated in the permit; if the swine or swine test specimens offered for entry differ from those described in the permit; if the swine or swine test specimens are not handled as outlined in

expected governmental customers who would require a demonstration of the weapon, information as to the availability of the machine gun to fill subsequent orders, and letters from governmental entities expressing a need for a particular model or interest in seeing a demonstration of a particular weapon. Applications to transfer more than one machine gun of a particular model to a dealer must also establish the dealer's need for the quantity of samples sought to be transferred.

risk of loss borne by each of them for the liabilities of the partnership. This paragraph (iii) does not apply when determining a partner's interest under the de minimis rules in §§1.752-2 (d) and (e). (iv) Special rule where entity structured to avoid related person status—(A) In general.

(a) To enable the Board to calculate the revenue shortfall allocation method (RSAM), which is one of the three benchmarks that are used to determine the reasonableness of a challenged rate under one standard of the Board's Simplified Standards for Rail Rate Cases, STB Docket No. 646 (Sub-No. 1) (STB served Sept. 5, 2007), the Association of American Railroads (AAR) shall file with the Board, on or before May 30, the weighted

center frequency and one above the carrier center frequency, outside of which all emissions are attenuated at least 26 dB below the transmitter power. (d) The measurements of emission power can be expressed in peak or average values, provided they are expressed in the same parameters as the transmitter power. (e) When an emission outside of the authorized bandwidth causes harmful interference, the Commission may, at its discretion

. 578, excluded the Osage Agency from the provisions of act June 7, 1897, limiting the amount of money to be expended for salaries of regular employees at any one agency. Act Feb. 26, 1929, ch. 323, 45 Stat. 1307, which repealed a provision of act Aug. 24, 1912, ch. 388, §1, 37 Stat. 521, imposing a salary limitation of $15,000 at any one agency and $20,000 at a consolidated agency, was itself repealed by Pub. L. 89–554, §8(a), Sept. 6, 1966, 80

    (b) The amount of the payment protection shall be 100 percent of the contract price. (c) The submission of the payment protection is required within __ days of contract award. (d) The payment protection shall provide protection for the full contract performance period plus a one-year period. (e) Except for escrow agreements and payment bonds, which provide their own protection