§26.2652-1(a) for the definition of a transferor. If the same transferor, on more than one occasion, is subject to transfer tax imposed by either chapter 11 or 12 of the Internal Revenue Code on the property so transferred (whether the same property, reinvestments thereof, income thereon, or any or all of these), then the relevant time for determining whether paragraph (a)(1) of this section applies is the earliest time at which the transferor is

Not more than 10 per centum of the total amount appropriated for the purposes of this chapter may be used for making grants to any one State. Amendments 1969—Pub. L. 91–152 substituted provisions that not more than 10 per centum of the total amount appropriated be

section 36B(c)(1)(B) of title 26, the individual shall be treated as having household income equal to 100 percent for purposes of applying this section. (c) Determination of reduction in cost-sharing (1) Reduction in out-of-pocket limit (A) In generalThe reduction in cost-sharing under this

Produced water containers. For each produced water container, comply with §112.9(c)(1) and (c)(4); and §112.9(c)(2) and (c)(3), or comply with the provisions of the following paragraphs (c)(6)(i) through (v): (i) Implement, on a regular schedule, a procedure for each produced water container that is designed to separate the free-phase oil that accumulates on the surface of the produced water. Include in the Plan a description of the procedures

property covered by the terms of an obligatory disbursement agreement entered into before the tax lien filing, and (3) Is protected under local law against a judgment lien arising, as of the time of tax lien filing, out of an unsecured obligation. See paragraphs (a) and (e) of §301.6323(h)-1 for definitions of the

duty-free treatment for Caribbean countries under 19 U.S.C. 2703(b). (A) For this reason, the following articles are not Caribbean Basin country end products: (1) Tuna, prepared or preserved in any manner in airtight containers; (2) Petroleum, or any product derived from petroleum; (3) Watches and watch parts (including cases, bracelets, and straps) of

income under subsection (a)(1) with respect to such stock for any prior taxable year but for section 1291. In the case of a regulated investment company which elected to mark to market the stock held by such company as of the last day of the taxable year preceding such company's first taxable year for which such company elects the application of this section, the amount referred to in paragraph (1) shall

installation at one or more locations for periods not exceeding 5 years except where the credit union uses its own funds to improve existing government space as outlined in paragraphs (d)(1)(ii)(C) and (d)(1)(ii)(D) of this section. The cumulative total of space furnished shall be subject to the limitations of DoD 4270.1-M. (A) The furnishing of office space (including ATM placement) to on-base credit unions is governed by section 170 of the Federal Credit Union Act (

Comments must be received on or before December 26, 2019. ADDRESSES: Submit your comments, identified by Docket ID No. EPA-R04-OAR-2019-0214 at http://www.regulations.gov. Follow the online instructions for submitting comments. Once submitted, comments cannot be edited or removed from Regulations.gov. EPA may

Spirits removed for shipment to Puerto Rico with benefit of drawback or without payment of tax in accordance with part 28 of this chapter are subject to the provisions of part 5 of this chapter in regard to labeling and standards of fill for bottles. (26 U.S.C. 5201)

prescribed paragraph (g)(1) of this section. (c) Except for DMU or MU locomotives covered under §238.309 of this chapter, the extent of air brake system maintenance and testing that is required on a locomotive shall be in accordance with the following levels: (1) Level one: Locomotives shall have the

If final regulations have not been issued pursuant to section 12149 of this title, for new construction or alterations for which a valid and appropriate State or local building permit is obtained prior to the issuance of final regulations under such section, and for which the construction or alteration authorized by such permit begins within one year

(a) (1) A separate certificate shall be issued for each lot inspected, except that when an application covers more than one lot a single certificate may be issued to cover all such lots. The person signing and issuing the certificate shall be one of the following: (i) The inspector who performed the inspection; (ii) An inspector designated by the Administrator

For regulations concerning the special lien for the estate tax, see §301.6324-1 of this chapter (Regulations on Procedure and Administration).

For regulations concerning the special lien for the gift tax, see §301.6324-1 of this chapter (Regulations on Procedure and Administration).

the tax imposed by section 11. For application of the branch profits tax under section 884, and application of sections 871(a), 881, 1441, and 1442 to dividends and interest paid by a stapled foreign corporation, see §§1.884-1(h) and 1.884-4(d). (2) Foreign owned exception. Paragraph (a)(1) of this section will not apply if a

following conditions apply: (a) At the time of submission of the initial plan on January 26, 1992— (1) The entity determines that it cannot meet all of the service criteria by January 26, 1997; or (2) The entity determines that it cannot make measured progress toward compliance in any year before full compliance is required. For purposes of this part, measured progress means implementing milestones as

contract means a contract or agreement that has been arrived at in the marketplace between independent, nonaffiliated persons with opposing economic interests regarding that contract. For purposes of this subpart, two persons are affiliated if one person controls, is controlled by, or is under common control with another person. For purposes of this subpart, based on the instruments of ownership of the voting securities of an entity, or based on other forms of ownership:

” (with the exception of repair method using Device 8 for side leaks) (IBR, see §171.7 of this subchapter). The repaired cylinder is authorized to be transported by private or contract carrier one time, one way, from the point of discovery to a proper facility for discharge and examination. (2) A DOT 106A500 multi-unit tank car tank

Guidelines[17] qualifies as high-quality information. Indigenous Knowledge qualifies as high-quality information when it is gained by prior, informed consent free of coercion, and generally meets the standards for high-quality information. (g) Important, scarce, or sensitive resources: (1) “Important

cylinder must be heated and held at the proper temperature for at least one hour per inch of thickness based on the maximum thickness of the cylinder and then quenched in a suitable liquid medium having a cooling rate not in excess of 80 percent of water. The steel temperature on quenching must be that recommended for the steel analysis, but it must never exceed 1750 °F. (2) After quenching, each cylinder must be reheated to a temperature below the transformation range

For purposes of this subparagraph, the term "small employer" has the meaning given such term by section 4980D(d)(2) of title 26, except that such section shall be applied by substituting "500" for "50" each place it appears. (B) Benefit requirements (i) In general