not thereafter in writing withdrawn, the rights of the principal as supported by said bond shall be terminated on the date named in the notice, and the surety shall be relieved from liability to the extent set forth in §28.73(b). (68A Stat. 749, as amended (26

For purposes of this section, the term "2-percent shareholder" means any person who owns (or is considered as owning within the meaning of section 318) on any day during the taxable year of the S corporation more than 2 percent of the outstanding stock of such corporation or stock possessing more than 2 percent of the total combined voting power of all stock of such corporation.

to such gain or loss is properly reflected. (2) Proper reflection on the books of the taxpayer or qualified business unit—(i) In general. For purposes of paragraph (b)(1) of this section, the principles of §1.987-2(b) shall apply in determining whether an asset, liability, or item of

foreign income tax. If foreign law imposes tax on the combined income (within the meaning of §1.901-2(f)(3)(ii)) of two or more individuals or entities, each such individual or entity is a foreign payor. An individual or entity may be a foreign payor with respect to more than one foreign income tax for purposes of applying section 901(m). (29) The term

authorizes one or more patent practitioners or joint inventors to act on the principal's behalf. (3) Principal means the applicant (§1.42) for an application for patent and the patent owner for a patent, including a patent in a supplemental examination or reexamination proceeding. The principal executes a power of attorney designating

flight was new, and the FAA estimated (for purposes of the Paperwork Reduction Act) that it would receive 20 applications for such flights per year. To date, the FAA has only received a handful of inquiries since 1973, and has only granted three authorizations—two for flights testing an experimental space vehicle attached to an airplane, and one for a domestic manufacturer whose subsonic airplane needed to exceed Mach 1 during required airworthiness testing. However, the FAA expects that renewed

treat the wine, including the juice from which the wine was produced, may not exceed twenty-five pounds per 1,000 gallons (3.0 grams per liter) (see paragraph (b) of this section); and (3) The wine treated with decolorizing material will have a color of not less than 0.6 Lovibond in a one-half inch cell or not more than 95 percent transmittance per AOAC Method 11.003-11.004 (see paragraph (c) of this section). However, the proprietor may produce a wine having a

This table provides an alternate method for use in ascertaining the quantity of water needed to reduce the strength of distilled spirits by a definite amount. To do this, divide the alcohol in the given strength by the alcohol in the required strength, multiply the quotient by the water in the required strength, and subtract the water in the given strength from the product. The remainder is the number of gallons of water to be added to 100 gallons of spirits of the

For rules relating to the deduction for certain expenses of living abroad applicable to taxable years beginning before January 1, 1982, see 26 CFR 1.913-1 through 1.913-13 as they appeared in the Code of Federal Regulations revised as of April 1, 1982. (Sec. 911 (95 Stat. 194; 26 U.S.C. 911) and sec. 7805 (68A Stat. 917

§ 531.36 Nonovertime workweeks. (a) When no overtime is worked by the employees, section 3(m) and this part apply only to the applicable minimum wage for all hours worked. To illustrate, where an employee works 40 hours a week at a cash wage rate of at least the applicable minimum wage and is paid that amount free and clear at

deductions under this subpart. (b) When a salary payment may be reduced to collect more than one debt, amounts offset under this subpart will be applied to a debt only after amounts offset have been applied to satisfy past due child support debts assigned to a State pursuant to the Social Security Act under 42 U.S.C. 602(a)(26) or

of at least one claim of each patent alleged to be infringed; or (6) As an alternative to (a) (4) and (5) of this section, a declaration that the claimant has made a bona fide attempt to determine the item or process which is alleged to infringe, but was unable to do so, giving reasons, and stating a reasonable basis for his belief that his patent or patents are being infringed. (b) In addition to the information listed in (a) of

(a) Infrastructure costs of one-stop centers are nonpersonnel costs that are necessary for the general operation of the one-stop center, including: (1) Rental of the facilities; (2) Utilities and maintenance; (3) Equipment (including assessment-related products and assistive technology for individuals with disabilities); and (4

FOR FURTHER INFORMATION CONTACT: Concerning the final regulations, Michael Franklin, (202) 317-6844 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background This document contains final regulations amending 26 CFR part 301 under section 6707A of the Internal Revenue

(1) In generalFor purposes of this section, the term "section 6166 lien property" means interests in real and other property to the extent such interests— (A) can be expected to survive the deferral period, and (B) are designated in the agreement referred to in subsection (c).

and procedures contained in this subpart unless the Administrator does one of the following. (i) Specifies or approves, in specific cases, the use of a method with minor changes in methodology. (ii) Approves the use of an equivalent method. (iii) Approves the use of an alternative method the results of which he has determined to be adequate for indicating whether a specific source is in

As prescribed in 1825.1101(e), add the following paragraph (k) to the basic clause at FAR 52.225-8: (k) The following supplies will be given duty-free entry:

This subpart implements the duty preference and related customs provisions applicable to imported goods under the United States-Australia Free Trade Agreement (the AFTA) signed on May 18, 2004, and under the United States-Australia Free Trade Agreement Implementation Act (“the Act”), Pub. L. 108-286, 118 Stat. 919 (19 U.S.C. 3805 note). Except as otherwise specified in this subpart, the

pursuant to an SRO portfolio margining rule, including variation margin or initial margin, marks to market, and proceeds resulting from margin paid or released in connection with closing out, settling or exercising futures contracts and options thereon. (10) The term funds carried for the account of any customer (hereinafter also “customer funds”) shall mean all free credit and other credit balances carried for the account of the

documents. (2) Exclusions. The following written determinations are not open or subject to inspection under this section. (i) Written determinations with respect to matters for which the determination of whether public inspection should occur is made under section 6104. Some of these matters are listed in

(a) In determining the type and extent of Government contract quality assurance to be required for contracts at or below the simplified acquisition threshold, the contracting officer shall consider the criticality of application of the supplies or services, the amount of possible losses, and the likelihood of uncontested replacement of defective work (see 46.202-2

in paragraph (b)(2) of this section a Licensee whose project includes pumped storage facilities must file with the Commission, on or before November 1 of each year, a sworn statement showing the gross amount of energy generated during the preceding fiscal year, and the amount of energy provided free of charge to the Government, and the amount of energy used for pumped storage pumping. (2) A licensee who has filed these data under another section of part 11 or

and place for filing. Returns required to be made under this section must be filed with the Internal Revenue Service Center designated in the instructions for the form on or before February 28 (March 31 if filed electronically) of the year following the calendar year in which the payment of reportable death benefits was made. However, see §1.6050Y-1(b)(5) for transition rules.

, (iii) in contracts for architect-engineer services, or (iv) if one of the clauses prescribed or cited at 49.505(a) or (c), is appropriate. (2) Dismantling and demolition. If the contract is for dismantling, demolition, or removal of improvements, the contracting officer shall use the clause with its