assistance under a law administered by the Secretary. (2) To the extent practicable, the Secretary shall provide the information described in paragraph (1) by including hyperlinks on the Internet website of the Department to other Internet websites that contain such information, including the Internet website of the Department of Education, in a form that is comprehensive and easily understood by veterans, members of the Armed Forces, and other individuals.

obtain copies of a supporting statement and any related forms for the proposed collection(s) summarized in this notice, you may make your request using one of following: 1. Access CMS' website address at website address at https://www.cms.gov/​Regulations-and-Guidance/​Legislation/​PaperworkReductionActof1995/​PRA-Listing.html. 1. Email your request, including your address, phone number, OMB

; and (F) other stakeholders identified by the Secretary. (3) AvailabilityThe best practices referred to in paragraph (1) shall be— (A) made publicly available; and (B) published on the public website of the Substance Abuse and Mental Health Services Administration. (4) Exclusion of guideline on

, provided that such other forms or policies satisfy all the requirements of the regulation at 31 CFR 35.22(c). (2) An ECIP recipient's luxury or excessive expenditure policy should be posted on the ECIP recipient's website. Any material amendments to an ECIP recipient's excessive or luxury expenditures policy must made in

), and if any, a statement as to the involvement in such substantive decisionmaking; or (iv) Any rights that could result in the foreign person acquiring control of the U.S. business and, if any, a brief explanation of these rights. (5) The following information regarding the U.S. business: (i) Website address; (ii) Principal place of business

. 11726 Ex. Ord. No. 11726, June 29, 1973, 38 F.R. 17711, formerly set out as a note under section 791a of Title 16, Conservation, which established the Energy Policy Office, was superseded by Ex. Ord. No. 11775, Mar. 26, 1974, 39 F.R. 11415, set out below. Ex. Ord. No. 11775. Abolition of Energy Policy Office Ex. Ord. No. 11775

(a) General rule—(1) In general. In the case of an estate or trust, WIN expenses (as defined in paragraph (a) of §1.50B-1) shall be apportioned among the estate or trust and its beneficiaries on the basis of the income of such estate or trust allocable to each. There shall be apportioned to

Cross-reference. See §1.108(i)-1 and §1.108(i)-2 for rules relating to the acceleration of deferred OID deductions. (d) Examples. The application of this section is illustrated by the following examples. Unless

§25.2523(i)-1 and §25.2503-2(f) as to certain of the tax consequences that may result upon termination of the tenancy. This paragraph (b)(2)(i) applies to tenancies created after December 31, 1954, and before January 1, 1982, not subject to an election under section 2515(c), and to tenancies

paragraph (d) of §400.4-1. For purposes of this section, the term “nonjudicial sale” shall have the same meaning as when used in paragraph (b)(1) of §400.4-1. (2) Redemption period. For purposes of this section, the redemption period

) Owned by or bareboat chartered to the United States, and (ii) The business of which is conducted by a general agent of the Secretary of Commerce; and (iii) If contributions on account of such service are required under section 3305(g) of the Internal Revenue Code of 1986 (26 U.S.C. 3305(g)) to be made to an unemployment fund

, provided that: "(a) Old-Age, Survivors, and Disability, and Hospital Insurance Programs.—For purposes of title II of the Social Security Act [42 U.S.C. 401 et seq.] and chapter 21 of the Internal Revenue Code of 1986 [26 U.S.C. 3101 et seq.], the term 'wages

or qualified fuels (as defined in section 45K(c)), or directly from shale or tar sands. (e) Production capacityThe requirements of this subsection are met if the portion of the qualified refinery— (1) enables the existing qualified refinery to increase total volume output (determined without regard to asphalt or lube

tax system as it may deem advisable. (4) Cross referenceFor duties of the Joint Committee relating to refunds of income and estate taxes, see section 6405. Editorial Notes

NOT submit information that you consider to be confidential, or otherwise protected (such as Social Security number or unlisted phone number), or confidential business information that you do not want publicly disclosed. However, if EBSA cannot read your comment due to technical difficulties and cannot contact you for clarification, EBSA might not be able to consider your comment. Additionally, the https://www.regulations.gov website is an

7652(b)(3) of title 26, except that issues guaranteed under section 1574b of this title shall have priority, according to the date of issue, over issues not so guaranteed and the revenues received under section 7652(b)(3) of title 26 shall be pledged for the payment of such bonds or other obligations

place”. (Anderson v. Mt. Clemens Pottery Co., 328 U.S. 680 (1946)) The Portal-to-Portal Act did not change the rule except to provide an exception for preliminary and postliminary activities. See § 785.34. [26 FR 190, Jan. 11, 1961, as amended at

://www.federalregister.gov/citation/26-FR-143\" class=\"fr-reference\" data-reference=\"26 FR 143\"\u003e26 FR 143\u003c/a\u003e, \u003ca href=\"/current/title-3\" class=\"cfr external\"\u003e3 CFR\u003c/a\u003e, 1959-1963 Comp., p. 429.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-10054\" class=\"fr-reference\" data-reference=\"26 FR 10054\"\u003e26 FR 10054\u003c/a\u003e, Oct. 26, 1961, unless otherwise noted.\n"],"link":"/current/title-31/part-281","title":"Part 281"}]}

facilitate the collection or compromise of debts under this part, except that a mailing address may be disclosed to a consumer reporting agency only for the limited purpose of obtaining a commercial credit report on the particular taxpayer. (c) The Board and its agents, including consumer reporting agencies and collection services, must comply with the provisions of 26

Upon the filing of a claim as provided in this subpart, drawback shall be allowed to any person who meets the requirements of this part. Drawback shall be paid at the rate specified by 26 U.S.C. 5114 on each proof gallon of distilled spirits on which the tax has been paid or determined and which have been used in the manufacture of nonbeverage products. The drawback rate

, papers, records or memoranda in the possession of the manufacturer, which have a bearing upon the matters required to be alleged in a claim for drawback, shall be available for inspection by appropriate TTB officers. (26 U.S.C. 5113, 5123) [T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. TTB-79, 74

. With an inventory reserve account, the proprietor will tax pay removals on a first-in first-out basis regardless of which lot of product is actually removed. (b) If the appropriate TTB officer finds that the use of this procedure jeopardizes the revenue, or causes administrative difficulty, the proprietor upon notification from TTB must discontinue use of this procedure. (

obscuration will be determined after the sample has been reduced to within one degree of bottling proof. Only water may be added to a lot of spirits to be bottled for which the determination of proof obscuration is made from a sample under this section. The proof obscuration for spirits gauged under this section must be frequently verified by testing samples taken from bottling tanks before bottling. (

segregated from other cases until sealed. All cases must be sealed and marked as provided in subpart S of this part before removal from the bonded premises. (b) Filled bottles may remain on the bottling line at the end of the workday if the identical product will be bottled on the next bottling shift and if adequate security measures are in place to prevent theft. (

prepared for export under this section, the proprietor must follow the provisions of §28.195b of this chapter. If a proprietor intends to withdraw spirits without payment of tax for export, the proprietor must follow the procedures in subpart E of part 28 of this chapter. (

. If a proprietor withdraws spirits (other than alcohol or neutral spirits) from bond in containers holding more than one wine gallon for industrial use, the proprietor must ship or deliver the spirits directly to the user of the spirits as provided in §1.95 of this chapter. (

, rather than documents created expressly to meet the requirements of this part, provided that those documents: (a) Contain all of the relevant information required under this part; (b) Are consistent with the general standards of clarity and accuracy; and (c) Can be readily understood by TTB personnel. (