individual (as defined in section 143) filing a separate return. No carryover or carryback of expenditures in excess of $10,000 is permitted. The maximum annual amortization deduction for expenditures incurred in any taxable year is $1,428.57 ($10,000/7). The maximum deduction in the first and eighth taxable years of the amortization period is one-half that amount, or $714.29, because of the half-year convention provided in

§ 26.02 Definitions. For the purpose of this part and interpreting the Act: Act means the “Vessel Bridge-to-Bridge Radiotelephone Act”, 33 U.S.C. sections 1201–1208; Length is

alternate structured approach; (c) Apply the offset policy in 215.404-73(b)(2) for facilities capital cost of money, i.e., reduce the base fee by the amount of facilities capital cost of money; and (d) Not complete a DD Form 1547. [63 FR 55040, Oct. 14, 1998, as amended at 67 FR 20692, Apr. 26

copies of petitions for review of the same order, which petitions have been filed in two or more U.S. Courts of Appeals, the Commission will forward copies of those petitions to the Judicial Panel on Multidistrict Litigation pursuant to 28 U.S.C. 2112(a). [Order 504, 53 FR 37546, Sept. 27, 1988, as amended by Order 737, 75 FR 43405, July 26, 2010]

This section lists the headings for §§1.965-1 through 1.965-9. §1.965-1   Overview, general rules, and definitions. (a) Overview. (1) In

(a) State Director authorization. The State Director is authorized to approve reamortization of loans under the following conditions: (1) The account is delinquent and cannot be brought current within one year while maintaining a reasonable reserve; (2) The borrower has demonstrated for at least one year by actual performance or has presented a budget which

or conditions which may cause it to ignite or react. [47 FR 32359, July 26, 1982, as amended at 55 FR 22685, June 1, 1990]

conditions which may cause it to ignite or react. [47 FR 32361, July 26, 1982, as amended at 55 FR 22685, June 1, 1990]

conditions which may cause it to ignite or react. [47 FR 32368, July 26, 1982, as amended at 55 FR 22686, June 1, 1990; 71 FR 40275, July 14, 2006]

payments for prompt payment purposes (i.e., not subject to the interest penalty provisions of the Prompt Payment Act in accordance with subpart 32.9). These payments are not subject to subpart 32.4, Advance Payments for Non-Commercial Items. Commercial interim payment (See 32.001.)

full color version of the official mark is available at https://www.fisheries.noaa.gov/national/marine-mammal-protection/dolphin-safe-official-mark. [65 FR 34410, May 30, 2000. Redesignated at 69 FR 55307, Sept. 13, 2004, as amended at 83 FR 3626, Jan. 26, 2018]

(e) Definitions—(1) Agent, nominee, etc. A person is the agent, nominee, or other person of a person entitled to notice under section 7609(a) and §301.7609-2, and is acting under the direction or control of the person entitled to notice for purposes of section 7609(e)(1

paragraph (b)(1) is required by the applicable regulations or revenue procedures for the purpose of making an information return, the information required by the form must be submitted on magnetic media, except as otherwise provided in paragraph (c) of this section. Returns on magnetic media must be made in accordance with applicable revenue procedures or publications (see §601.601(d)(2)(ii)(

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of employment tax returns or claims for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code, see §1.6694-1 of this chapter. (b)