(a) In general. For purposes of paragraph (a) of §1.953-1, the term “United States risks” means risks described in section 953(a)(1)(A)— (1) In connection with property in the United States (as defined in paragraph (b) of this section), (2) In connection with

common trust fund may be maintained by one or by more than one member of an affiliated group. Any member of the group may, but need not, contribute to the fund. Further, for purposes of this paragraph, members of an affiliated group may be, but need not be, co-trustees of the common trust fund. [T.D. 6500, 25 FR 11737, Nov. 26, 1960, as amended by T.D. 7935, 49 FR 1694, Jan. 13, 1984]

fructose. (b) The ingredient meets the specifications of the “Food Chemicals Codex,” 3d Ed. (1981), p. 308, which is incorporated by reference. Copies may be obtained from the National Academy Press, 2101 Constitution Ave. NW., Washington, DC 20418, or may be examined at the National Archives and Records Administration (NARA). For information on the availability of this material at NARA, call 202-741-6030, or go to: http://www.archives.gov

subdivision under section 103 (relating to interest on certain governmental obligations) if such obligation is part of an issue substantially all of the proceeds of which are to be used in the exercise of an essential governmental function, as defined in paragraph (d) of this section. For purposes of section 7871 and this section, the “substantially all” test is the same as that provided in §1.103-8(a)(1)(i

is extended to amounts from an old fund, each item in the old fund to which such agreement applies shall be considered to be transferred to the appropriate account in the manner provided for in §3.8(d) in the new fund in a nontaxable transaction which is in accordance with the provisions of the agreement under which such old fund was maintained. For purposes of determining the amount of interest under

(a) In general. The arm's length amount charged in a controlled services transaction must be determined under one of the methods provided for in this section. Each method must be applied in accordance with the provisions of §1.482-1, including the best method rule of

crop may elect one of the following options: (A) No second crop plantedThe producer may— (i) elect to not plant a second crop on the same acreage for harvest in the same crop year; and (ii) subject to paragraph (4), collect an indemnity payment that is equal to 100 percent of the prevented planting guarantee for the acreage for the first crop.

4502 of this title)" for "the North American Free Trade Agreement". Subsec. (e). Pub. L. 116–113, §505(a)(2), substituted "Annex 13–A of the USMCA (as defined in section 4502 of this title)" for "Annex 1001.1a–2 of the North American Free Trade Agreement" and "chapter 13 of the USMCA" for "chapter 10 of such Agreement". 1993—Subsec. (a). Pub

example, if both you and your spouse are Federal employees, and your youngest dependent turns age 26, changing from a self and family to a self plus one or two self only enrollments would be consistent and appropriate for that event. (c) If you are subject to a court or administrative order as discussed in §890.301(g)(3), you may not decrease enrollment type in a way that

(a) General ruleFor purposes of section 38, the carbon oxide sequestration credit for any taxable year is an amount equal to the sum of— (1) $20 per metric ton of qualified carbon oxide which is— (A) captured by the taxpayer using carbon capture equipment which is

staff. (3) All cognitive and noncognitive assessment itemsThe Assessment Board shall have final authority on the appropriateness of all assessment items. (4) Prohibition against biasThe Assessment Board shall take steps to ensure that all items selected for use in the National Assessment are free from racial, cultural, gender, or regional bias and are secular, neutral, and non-ideological.

)(7) (relating to acquisition premium) and §1.1273-1(d) (relating to de minimis OID). An issuer is permitted a deduction under section 163(e)(1) only to the extent the issuer is primarily liable on the debt instrument. For certain limitations on the deductibility of OID, see sections 163(e) and 1275(b)(2). To determine the amount of interest (OID) that is deductible each year on a debt instrument

) Form W-14. (8) Time for submitting Section 5000C Certificate. (e) Offset for underwithholding or overwithholding. (1) In general. (2) Underwithholding. (3) Overwithholding. §1.5000C-3   Payment and returns of tax withheld by the acquiring agency. (a) In general. (b) Deposit rules. (1) Acquiring agency with a chapter 3

§ 26.9 Consideration and criteria for awarding grants. The decision by both of the Secretaries' representatives on grants to individual States will consider the following: (a) The amount of grant funds allocated to the State. (b) The quality of the proposed program in terms of meeting program

successor in interest of a deceased partner continues as a partner in its own right under local law. Section 736 and this section apply only to payments made by the partnership and not to transactions between the partners. Thus, a sale by partner A to partner B of his entire one-fourth interest in partnership ABCD would not come within the scope of section 736. (ii) A partner retires when he ceases to be a partner under local law. However, for the purposes of

systems; (ii) The data are free from computational errors and are internally consistent (e.g., items that should add to totals do so); (iii) The Tribal TANF grantee reports data for all required elements (i.e., no data are missing); (iv) The Tribal TANF grantee provides data on all families; or

section 1070c–2(a) of this title shall be the same State agency that submits an application under paragraph (1) for such State. (3) PartnershipIn applying for an allotment under this section, the State agency shall apply for the allotment in partnership with— (A) not less than one public and one private degree-granting institution of higher education

Whenever the exporter desires to transfer distilled spirits from packages filled on the bonded premises of a distilled spirits plant to such other suitable packages as may be desired for exportation, such change of packages shall be made under the procedures of part 19 of this chapter, prior to the preparation of TTB Form 5100.11 covering the removal of the distilled spirits. (Sec. 201, Pub. L. 85-859, 72 Stat. 1358

(a) General. (1) This section concerns renewal for copyrights originally secured from January 1, 1964, through December 31, 1977, either by publication with the required copyright notice or by registration as an unpublished work. Renewal registration for these works is optional. As provided in Pub. L. No. 102-307, 106 Stat. 264, enacted June 26, 1992, renewal registration made during the last

25.003 excludes those end products that are not eligible for duty-free treatment under 19 U.S.C. 2703(b). Therefore certain watches, watch parts, and luggage from certain Caribbean Basin countries are not eligible products. However, 225.003 expands the definition of Caribbean Basin country end products to include petroleum and any product derived from petroleum, in accordance with Section 8094 of

claimant is not required to contact in person claims personnel or employment service personnel more frequently than once a week, unless he is directed to report more frequently for a specific service such as referral to a job or a training course or counseling which cannot be completed in one visit. E. Employment service personnel are required to report promptly to claims personnel in the office in which the claimant files his claim(s): (1) his failure to apply for or

directed to report more frequently for a specific service such as referral to a job or a training course or counseling which cannot be completed in one visit. E. Employment service personnel are required to report promptly to claims personnel in the office in which the claimant files his claim(s): (1) his failure to apply for or accept work to which he was referred by such personnel or when known, by any other nonfee-charging placement facility such as a union or a