(a) Authority, time, and criteriaWithin one year after September 26, 1980, a multiemployer plan may irrevocably elect, pursuant to procedures established by the corporation, that the plan shall not be treated as a multiemployer plan for any purpose under this chapter or the Internal Revenue Code of 1954, if for each of the last 3 plan years ending prior to the effective date of the Multiemployer Pension Plan Amendments Act of 1980

calendar year shall be no more than 450 days and no less than 280 days. (2) The railroad shall require each employee included in the hearing conservation program to complete the training at least once every 1095 days. (b) The railroad shall provide the training required by paragraph (a) of this section in accordance with the following: (1) For employees hired after February 26, 2007, within six months of

{"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"29","subtitle":"A","part":"26"},"current":false,"authority":["Secretary's Order 01–2020, \u003ca href=\"https://www.federalregister.gov/citation/85-FR-13186\" class=\"fr-reference\" data-reference=\"85 FR 13186\"\u003e85 FR 13186\u003c/a\u003e (March 6, 2020).\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/86-FR-1782\" class=\"fr-reference\" data-reference=\"86 FR 1782\"\u003e86 FR 1782

The tracts of land in the State of California known and described as follows: Commencing at the northwest corner of township 2 north, range 19 east Mount Diablo meridian, thence eastwardly on the line between townships 2 and 3 north, ranges 24 and 25 east; thence southwardly on the line between ranges 24 and 25 east to the Mount Diablo base line; thence eastwardly on said base line to the corner to township 1 south, ranges 25 and 26 east; thence

§ 785.35) need not be counted as hours worked even if the employer agrees to pay for it. (See Tennessee Coal, Iron & RR. Co. v. Musecoda Local, 321 U.S. 590 (1946); Anderson v. Mt. Clemens Pottery Co., 328 U.S. 690 (1946); Walling v. Anaconda Copper Mining Co., 66 F. Supp. 913 (D. Mont. (1946).) [26 FR 190

by requesting Treasury to offset an amount equal to the amount of the debt and all accumulating interest and other charges against any overpayment of tax after liabilities subject to 26 U.S.C. 6402(a) and (c) have been

37 FR 668, Jan. 15, 1972, as amended at 42 FR 58748, Nov. 11, 1977] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false

, 1970; 42 FR 58748, Nov. 11, 1977] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/40/121\" class=\"usc

consignee. [57 FR 47778, Oct. 20, 1992] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/40

52 FR 29524, Aug. 10, 1987; 57 FR 47778, Oct. 20, 1992] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov

Prior Provisions A prior section 3222, Pub. L. 89–136, title VII, §712, Aug. 26, 1965, 79 Stat. 575;

. (2) Payments under grants under this section may be made in advance or by way of reimbursement and at such intervals and on such conditions as the Secretaries find necessary. (d) Thirty per centum of the sum appropriated under section 6 for any fiscal year shall be made available for grants under this section for such fiscal year. {"origins":[{"level":"part","identifier":"26","label_level":"Part

72 FR 54544, Sept. 26, 2007. § 10.93 Effective date. Except as otherwise provided in each section and subject to § 10.91, Part 10 is applicable on July 26, 2002. [T.D. 9011,

://www.federalregister.gov/executive-order/10900\" class=\"eo external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003eE.O. 10900\u003c/a\u003e, \u003ca href=\"https://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

(a) Holding period—(1) In general. Except as otherwise provided in this section, the holding period of any position that is part of a straddle shall not begin earlier than the date the taxpayer no longer holds directly or indirectly (through a related person or flowthrough entity) an offsetting position with respect to that position. See

described in paragraph (e) of this section; certain foreign retirement funds described in paragraph (f) of this section; and certain entities described in paragraph (g) of this section that are wholly owned by one or more other exempt beneficial owners. In addition, an exempt beneficial owner includes any person treated as an exempt beneficial owner pursuant to a Model 1 IGA or Model 2 IGA. See §§1.1471-2

regulatory exceptions may provide that section 263A does not apply to certain activities or costs; however, those activities or costs may nevertheless be subject to capitalization requirements under other provisions of the Internal Revenue Code and regulations. (2) Effective dates. (i) In general, this section and

(a) In general. (1) Except as otherwise provided in paragraph (g) of this section or in §1.468A-8 (relating to deductions for special transfers into a nuclear decommissioning fund), an electing taxpayer is allowed a deduction under section 468A(a) for the taxable year in which the taxpayer makes

relating to the collection of assessed taxes shall be applicable in respect of such amount. (d) Prohibition on rehiring employees involuntarily separatedThe Commissioner may not hire any individual previously employed by the Commissioner who was removed for misconduct under this subchapter or chapter 43 or chapter 75 of title 5, United States Code, or whose employment was terminated under

), and (2) The amount of taxes imposed on the trust, as defined in §1.665(d)-1. The application of the rule in this paragraph to the first year of a trust in which income is accumulated may be illustrated by the following example:

(a) Computation of net earnings. In the case of any trade or business which is carried on by an individual or by a partnership and in which, if such trade or business were carried on exclusively by employees, the major portion of the services would constitute agricultural labor as defined in section 3121(g) (see paragraph (a) of

imputed underpayment means the amount determined in accordance with section 6225 of the Code, §301.6225-1, and, if applicable, §301.6225-2. In the case of an election under section 6226, the term imputed underpayment means the amount determined

under local law against a subsequent judgment lien (as provided in subparagraph (2) of this paragraph (a)) arising out of an unsecured obligation; and (ii) To the extent that, at such time, the holder has parted with money or money's worth (as defined in subparagraph (3) of this paragraph (a)). For purposes of this subparagraph, a contract right (as defined in paragraph (c)(2)(i) of

controlled group of which one or more members is an electing corporation. (B) Controlled groupThe term "controlled group" means any group which would be treated as a single employer under subsection (a) or (b) of section 52 if paragraphs (1) and (2) of section 52(a

(a) In general. The requirements of section 409A(a)(2)(A) are met only if the plan provides that an amount of deferred compensation under the plan may be paid only upon an event or at a time set forth in this paragraph (a): (1) The service provider's separation from service (as defined in §1.409A-1

(a) Exercise of a noncompensatory option—(1) In general. Notwithstanding §1.721-1(b)(1), section 721 applies to the exercise (as defined in paragraph (g)(4) of this section) of a noncompensatory option (as defined in paragraph (f) of this section). Except as provided in paragraph (a)(2) of

instructions for the form prescribed for payment. The return must be filed on or before the date prescribed by the instructions to the form. (iii) Special rule for back-up section 444 election. See §1.444-3T(b)(4)(iii) for a special rule that may extend the due date for filing a return required by paragraph (a)(2) of this