an employee who has benefited under a defined benefit plan taken into account under §1.401(l)-5(a)(3) for a plan year that begins on or after one year from the first day of the first plan year to which these regulations apply, as set forth in §1.401(a)(4)-13 (a) and (b), if imputing permitted disparity would result in a cumulative disparity fraction for the employee, as defined in

Reference filters. The chamber (or room) environment shall be free of any ambient contaminants (such as dust) that would settle on the particulate filters during their stabilization. It is required that at least two unused reference filters remain in the weighing room at all times in covered (to reduce dust contamination) but unsealed (to permit humidity exchange) petri dishes. (1) These reference filters shall be placed in the same

(2) Measurements may be made at a test site having smaller or greater dimensions in accordance with the rules in subpart F of this part. (b) The test site must be an open site, essentially free of large sound-reflecting objects. However, the following objects may be within the test site, including the triangular measurement area: (1) Small cylindrical objects such as fire

(b) To carry out subsection (a) of this section, the Director— (1) may delegate the responsibility for carrying out subsection (a) of this section to the head of another executive agency; (2) shall review a report the head of an agency submits to the Director on the method of carrying out subsection (a) of this section; and (3) may validate, by appropriate means, the method by which an agency

of the CAA for the 1997 and 2008 8-hour ozone NAAQS. Table 1 below lists each SIP submittal date and the facilities included in its submittals. Although submitted in multiple packages by PADEP, EPA views each facility as a separable SIP revision and may take separate final action on one or more facilities. In this rulemaking action, EPA is only proposing to approve case-by-case RACT determinations for 19 of the 26 sources submitted to EPA by PADEP. The remaining seven major sources are either now

(a) through (f)(2) [Reserved]. For further guidance see §1.482-1(a) through (f)(2). (i) Compensation independent of the form or character of controlled transaction—(A) In general. All value provided between controlled taxpayers in a controlled transaction

for activities such as shows and sales or while in marketing channels are not a flock. More than one flock may be maintained on a single premises if: (1) The flocks are enrolled as separate flocks in the SFCP; or (2) A State or APHIS representative determines, based upon examination of flock records, that: (i) There is no interchange of

(a) Establishment by regulationsIf the mode or time for collecting any tax is not provided for by this title, the Secretary may establish the same by regulations. (b) Discretionary methodWhether or not the method of collecting any tax imposed by chapter 21, 31, 32, or 33, or by section

§ 2590.716-3 Definitions. The definitions in this part apply to §§ 2590.716 through 2590.722, unless otherwise specified. In addition, for

(1) The Agency may toll the processing time-period one time while seeking clarification from the requester; or (2) The Agency may toll the processing time-period as many times as necessary to resolve fee issues. (e) Unusual circumstances. When the Agency cannot meet statutory time limits for processing a request because of “unusual circumstances,” as defined in the FOIA, and

are properly accruable, but either one of them must be such a company for the taxable year next preceding the taxable year in which the sale or exchange occurs or in which the expenses or interest are accrued. (3) Under section 267(b)(9), the control of certain educational and charitable organizations exempt from tax under section 501 includes any kind of control, direct or indirect, by means of which a person in fact controls such an organization, whether or not

limitations rules. (f) Effective date for imposition of taxes. (1) In general. (2) Existing binding contracts. §53.4958-2   Definition of applicable tax-exempt organization (a) Organizations described in section 501(c)(3) or (4) and exempt from tax under section 501(a). (1) In general. (2) Exceptions from definition of applicable tax

(b) Receipt for cargo. Each receipt for cargo issued by a licensed freight forwarder shall be clearly identified as “Receipt for Cargo” and be readily distinguishable from a bill of lading. (c) Reduced forwarding fees. No licensed freight forwarder shall render, or offer to render, any freight forwarding service free of charge or at a reduced fee in consideration of receiving compensation

section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025" for "Before September 30, 2013 in subsection (a)" 1, (B) without regard to subparagraph (B) of subsection (a)(1), and (C) by substituting "the date of the enactment of the Taxpayer First Act" for "June 1

Paperwork Reduction Act, a “collection of information” is defined as a requirement for “answers to . . . identical reporting or recordkeeping requirements imposed on ten or more persons . . . .” 44 U.S.C. 3502(3)(A). Because the proposed FIP applies to just one facility, the Paperwork Reduction Act does not apply. See 5 CFR 1320(c).

International air transportation. (1) For the purpose of the regulations in this subpart, the term “uninterrupted international air transportation” means transportation entirely by air which does not begin in the United States or in the 225-mile zone and end in the United States or in the 225-mile zone provided that: (i) Where the transportation within the United States involves one stop, the scheduled interval between the

§1.410(b)-7(c)(3)), using the ADP for all eligible HCEs for the plan year and the ADP of eligible NHCEs for the applicable year, disregarding all NHCEs who have not met the minimum age and service requirements of section 410(a)(1)(A); or (B) Pursuant to

comments or comment contents located outside of the primary submission (i.e. on the web, cloud, or other file sharing system). For additional submission methods, please contact the person identified in the For Further Information Contact section. For the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit https://www.epa.gov/​dockets/​commenting-epa-dockets.

about to visit, the vessel complies, without undue delay, with all measures specified in the VSP for compliance with that higher MARSEC Level. (c) For MARSEC Levels 2 and 3, the Vessel Security Officer must brief all vessel personnel of identified threats, emphasize reporting procedures, and stress the need for increased vigilance. (d) An owner or operator whose vessel is not in compliance with the requirements of this section

), as described by the Internal Revenue Code, or in work-related pension plans (including such plans for self-employed persons, sometimes referred to as Keogh plans); (2) For 9 months beginning with the month following the month of receipt, the unspent portion of any retroactive payment of special pay an ineligible spouse received from one of the uniformed services pursuant to

In addition to information required by subparts B and D and §22.529, applications for authorization to operate a paging transmitter on the channels listed in §22.531, other than applications for a paging geographic area authorization, must contain the applicable

Concerning the proposed regulations, Michael A. Franklin at (202) 317-6844; concerning cost methodology, Michael A. Weber at (202) 803-9738; concerning submissions of comments and/or requests for a public hearing, Regina Johnson, (202) 317-5177 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions This