Accountability means all items of cash, chips, coins, tokens, plaques, receivables, and customer deposits constituting the total amount for which the bankroll custodian is responsible at a given time. Accumulated credit payout means credit earned in a gaming machine that is paid to a customer manually in lieu of a machine payout. Actual hold percentage means

§1.989(a)-1T (c) of the Temporary Income Tax Regulations in lieu of §1.989(a)-1 (c) to all taxable years beginning after December 31, 1986, and on or before February 5, 1990. For the text of the temporary regulation, see 53 FR 20612 (June 8, 1988). (b) Definition of a qualified business unit—(1) In general. A QBU is any separate and clearly identified unit of a trade or business of a taxpayer

used to reimburse the Architect of the Capitol for any costs incurred in the collection and processing of the coins, and maintaining fountains under the jurisdiction of the Architect of the Capitol. The amount of any such reimbursement is appropriated to the account from which such costs were paid and may be used for any authorized purpose of that account. (d) Deposit of coinsThe Architect of the Capitol shall deposit coins collected under this

§ 100.3 Lawfully held coin and currencies in general. The official agencies of the Department of the Treasury will continue to exchange lawfully held coins and currencies of the United States, dollar for dollar, for other coins and currencies which may be lawfully acquired and are legal tender for public and private debts. Paper currency of the United

§ 101.3 Petitions reviewed by Assistant Secretary, Enforcement, Operations, Tariff Affairs. (a) The Assistant Secretary will receive and review all petitions for mitigation of the forfeiture of counterfeit gold coins. He shall conduct such further investigation, and may request such further information from the petitioner as he

(a) Foreign tax redetermination. The term foreign tax redetermination means a change in the liability for a foreign income tax, as defined in §1.960-1(b)(5), or certain other changes described in this paragraph (a) that may affect a taxpayer's foreign tax credit. In the case of a taxpayer

Adoption of Amendments to the Regulations Accordingly, 26 CFR part 1 is amended as follows: PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read in part as follows: Authority

Revision 5 also addresses NSO. The FAA agrees to reference the latest revision of the service information in this proposed AD. Support for the AD The Air Line Pilots Association International supported the NPRM as written. Related Service Information Under 1 CFR Part 51

(a) DefinitionsIn this section: (1) BorrowerThe term "borrower" means the owner of the clean coal technology plant. (2) Clean coal technology plantThe term "clean coal technology plant" means the plant located near Healy, Alaska, constructed under Department cooperative agreement number DE–FC–22–91PC90544.

(a) DefinitionsIn this section: (1) BorrowerThe term "borrower" means the owner of the clean coal technology plant. (2) Clean coal technology plantThe term "clean coal technology plant" means the plant located near Healy, Alaska, constructed under Department cooperative agreement number DE–FC–22–91PC90544.

(a) Types of income exempt—(1) In general. Subject to the exceptions contained in §§1.892-4T and 1.892-5T for income derived from the conduct of a commercial activity or received from or by a controlled commercial entity, the following types of income derived by a foreign government (as

. income tax return with its two wholly-owned domestic subsidiaries, DRC1 and DRC2. Each subsidiary is also treated as a Country Y resident for Country Y tax purposes. Thus, DRC1 and DRC2 are dual resident corporations. DRC1 owns FC, a Country Y corporation. Country Y's tax laws permit affiliated resident corporations to file a form of consolidated return. In Year 1, DRC1 incurs a $200 net operating loss for both U.S. and Country Y tax purposes, while DRC2 recognizes $200 of income under the tax laws

required under this paragraph (a) includes the annual reporting required by §1.721(c)-6(b)(3). For purposes of applying this paragraph (a)(1)(iii) to partnerships formed on or after January 18, 2017, a domestic partnership is treated as a foreign partnership pursuant to section 7701(a)(4). (2) Indirect transfer through a

may be used, marked FC1 and the normal fresh water line omitted. (g) Subdivision load lines shall be aft of the vertical line. The vertical line shall be extended as necessary to connect the lowest and highest load lines marked on the vessel. (h) When a vessel has spaces used for cargo and passengers alternatively so that the position of the subdivision load line varies with the

were also made in phraseology. Amendments 1994—Pub. L. 103–322 substituted "fined under this title" for "fined not more than $2,000". 1951—Act July 16, 1951, made section applicable to minor coins (5-cent and 1-cent pieces), and to fraudulent alteration of coins.

withholding (as defined in §1.1441-2(a)) that is actually distributed. A U.S. estate may also use the reasonable estimate procedures of paragraph (b)(2)(ii) of this section. However, those procedures apply to an estate that has a taxable year other than a calendar year only if the estate files an amended return on Form 1042 for the calendar year in which the distribution was made and pays the underwithheld

§ 101.4 Extraction of gold bullion from the counterfeit coins. If the petition is approved, the Assistant Secretary shall then forward the gold coins to the Bureau of the Mint where, if economically feasible, the gold bullion will be extracted from the counterfeit coins. The Bureau of the Mint will then return the bullion to the Assistant Secretary.

United States by DC, a U.S. corporation that is the designated paying agent of FC. D does not have an account with DC. Although interest paid on the obligation issued by FC is foreign source, the interest paid by DC to D is considered to be interest under paragraph (b)(6) of this section for purposes of information reporting under section 6049 because it is not paid and received outside the United States within the meaning of

(2) (A) In addition to the coins described in paragraph (1), the Secretary shall sell annually to the public directly and by mail, sets of proof coins minted under paragraphs (1) through (6) of section 5112(a). (B) Notwithstanding any other provision of law, for purposes of this paragraph—

shall carry out duties and powers related to refining and assaying bullion, minting coins, striking medals, and numismatic items at the mints. However, until the Secretary decides that the mints are adequate for minting and striking an ample supply of coins and medals, the Secretary may use any facility of the United States Mint to mint coins and strike medals and to store coins and medals. (c) Laws on mints, officers and employees of mints, and punishment of

(a) Procedural requirements. (1) At least 10 days before consummation, an original and two copies of a properly completed Form OP-FC-1 and any attachments (see paragraph (b)(1)(viii) of this section) must be filed with the Federal Motor Carrier Safety Administration, Office of Registration and Safety Information (MC-RS), 1200 New Jersey Ave. SE., Washington, DC 20590-0001.

Provided, That the balance of the principal and accrued interest on any loan against such warehouse receipts does not exceed 70 percent of the current market value of the commodity represented by each receipt. (ii) Warehouse receipts for gold bullion in the case of leverage contracts on bulk gold coins, bulk gold coins in the case of leverage contracts on gold bullion, silver bullion in the case of leverage contracts on bulk silver coins, bulk

(2) "public debt obligation" means a domestic obligation issued or guaranteed by the United States Government to repay money or interest. (b) The United States Government may not pay out any gold coin. A person lawfully holding United States coins and currency may present the coins and currency to the Secretary of the Treasury for exchange (dollar for dollar) for other United States coins and currency (other than gold and silver

§ 92.3 Manufacture and sale of “proof” coins. “Proof” coins, i.e., coins prepared from blanks specially polished and struck, are made as authorized by the Director of the Mint and are sold at a price sufficient to cover their face value plus the additional expense of their manufacture and sale. Their manufacture and issuance are contingent upon the

An agency may use coins and currencies of a foreign country the United States Government holds that are or may be reserved for a specific program or activity of an agency. The agency shall reimburse the Treasury from appropriations and shall replace the coins and currencies when they are needed for the program or activity for which they were reserved originally.

connivance of any officer or person employed at the said mints or assay offices, with a fraudulent intent; or if any such officer or person shall embezzle any of the metals at any time committed to his charge for the purpose of being coined, or any of the coins struck or coined at the said mints, or any medals, coins, or other moneys of said mints or assay offices at any time committed to his charge, or of which he may have assumed the charge, every such officer or person who commits any of the said

(a) (1) The Secretary of the Treasury shall melt obsolete and worn United States coins withdrawn from circulation. The Secretary may use the metal from melting the coins for reminting or may sell the metal. The Secretary shall account for the following in the coinage metal fund under section 5111(b) of this title:

substituted "fined under this title" for "fined not more than $1,000". 1984—Pub. L. 98–216 substituted "one-cent and 5-cent coins minted" for "minor coins coined". Effective Date of 1984 Amendment Pub. L. 98–216, §4(c), Feb. 14, 1984, 98 Stat. 7, provided that: "The amendments made by

, 15 Stat. 321. Provisions of R.S. §1722 that no consul, vice consul, or consular agent in the Dominion of Canada shall be allowed tonnage fees for any services, actual or constructive, rendered any vessel owned and registered in the United States that may touch at a Canadian port, were omitted as superseded by section 12 of act June 26, 1884, ch. 121, 23

authorized by law, or with amounts in the Treasury not otherwise appropriated. (2) Amounts received from the purchase of gold are an asset of the general fund of the Treasury. Amounts received from the sale of gold shall be deposited by the Secretary in the general fund of the Treasury and shall be used for the sole purpose of reducing the national debt. (3) The Secretary shall acquire gold for the coins issued under