including any personal information provided, unless the comment includes information claimed to be Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Do not submit through www.regulations.gov or email, information that you consider to be CBI or otherwise protected. The www.regulations.gov website is an “anonymous access” system, which means the EPA will not know your identity or contact information unless you provide it in the body

(a) through (g)(3) [Reserved]. For further guidance, see §1.446-3(a) through (g)(3). (4) Notional principal contracts with nonperiodic payments—(i) General rule. Except as provided in paragraph (g)(4)(ii) of this section, a notional principal contract with

Creditable coverage means creditable coverage within the meaning of §54.9801-4(a). Dependent means any individual who is or may become eligible for coverage under the terms of a group health plan because of a relationship to a participant.

If the adjustments required by section 481(a) and §1.481-1 are attributable to a change in method of accounting which was not initiated by the taxpayer, no portion of any adjustments which is attributable to pre-1954 years shall be taken into account in computing taxable income. For example, if the total adjustments in the case of a change in method of accounting

of partnership property arising from distributions or transfers of partnership interests, see sections 732(d), 734(b), and 743(b). See §1.460-4(k)(3)(iv)(B)(2) for rules relating to adjustments to the basis of contracts accounted for using a long-term contract method of accounting that are acquired in certain contributions to which section 721(a) applies.

As prescribed in 1524.104, insert the following provision in all solicitations. Social Security Numbers of Consultants and Certain Sole Proprietors and Privacy Act Statement (APR 1984) (a) Section 6041 of title 26 of the U.S. Code requires EPA to file Internal Revenue

(a) For purposes of §313.123(c)(2), the FDIC has made a reasonable effort to notify the debtor if it uses the current address information contained in its records related to the debt. The FDIC may, but is not required to, obtain address information from the IRS pursuant to

(b) Shipment to Puerto Rico, the Virgin Islands, Guam, and American Samoa. Drawback of internal revenue tax on articles manufactured or produced under this subpart and shipped to Puerto Rico, the Virgin Islands, Guam, or American Samoa will be allowed in accordance with section 7653(c) of the Internal Revenue Code (26 U.S.C. 7653(c)). However, there is no

(b) Shipment to Puerto Rico, the Virgin Islands, Guam, and American Samoa. Drawback of internal revenue tax on articles manufactured or produced under this subpart and shipped to Puerto Rico, the Virgin Islands, Guam, or American Samoa shall be allowed in accordance with §7653(c) of the Internal Revenue Code (26 U.S.C. 7653(c)). However, there is no

(b) Any proprietor refusing or neglecting to comply with any requirement of this section shall not be permitted to operate. (Approved by the Office of Management and Budget under control number 1512-0046) (Sec. 201, Pub. L. 85-859, 72 Stat. 1349, as amended, 1353, as amended, 1395, as amended (26

responsibility for the custody and access to keys for the locks. (26 U.S.C. 5171, 5172)

officers listed on the original or current registration who are no longer connected with the operations covered by the registration. (26 U.S.C. 5171, 5172)

(3) Not begin operations at the new location prior to approval of the amended registration. (b) If there is a temporary change of delivery address within a plant with no change in plant location, the proprietor may file a letterhead notice to temporarily amend the registration. (26 U.S.C. 5172, 5173, 5271)

engage in the other business until approval of the amended registration is received. (26 U.S.C. 5171, 5172, 5271)

proprietor must test the accuracy of the scale. (26 U.S.C. 5006, 5204, 5505)

than the distilled spirits plant must register and keep records in accordance with part 31 of this chapter. (26 U.S.C. 5124)

determined; (k) Returned to bond; or (l) Denatured. (26 U.S.C. 5204, 5559)

spirits plant or are entered for withdrawal or redistillation, the provisions subpart P of this part will apply. (26 U.S.C. 5211)

. Each case of bottled alcohol must bear the marks required by subpart S of this part. (26 U.S.C. 5201, 5206, 5235, 5301)

conveyance or compartment. (c) Export shipments must conform to the requirements of part 28 of this chapter. (26 U.S.C. 5206)

and claims; and (c) Copies of notices, reports, returns, and approved applications and other documents relating to operations and transactions. (26 U.S.C. 5207)

§30.52 of this chapter. (26 U.S.C. 5201)

part, the total proof gallons calculated from each invoice or shipping document constitutes a single withdrawal. (26 U.S.C. 5207)

container that the spirits or fuel alcohol inside is a sample. (26 U.S.C. 5181)

(including, in the case of a corporation, any officer, director, or principal stockholder, or, in the case of a partnership, a partner) is, by reason of their business experience, financial standing, or trade connections, not likely to maintain operations in compliance with 26 U.S.C. Chapter 51, or regulations issued under this part; (c) The applicant has failed to

permittee, even though it may be an executed duplicate or other copy of the document. (Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5555))