1Single copies available free from the National Institute of Standards & Technology, Washington, DC 20234. 2For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402, for a subscription price. The annual subscription price for the NIST Journal of Research on the date of the publication of these regulations is $13.00 and for Dimensions/NIST it is $11.00. Prices

(a) Establishment of credit (1) In generalFor purposes of section 38, in the case of an eligible employer, the paid family and medical leave credit is an amount equal to either of the following (as elected by such employer): (A) The applicable

The following definitions are applicable to this subpart, including appendices A and B. In cases where there is a conflict, the language of the definitions adopted in this section takes precedence over any descriptions or definitions found in the 2014 version of ANSI/HI Standard 1.1-1.2, “Rotodynamic (Centrifugal) Pumps For Nomenclature And Definitions” (ANSI/HI 1.1-1.2-2014; incorporated by reference, see

Taxpayer using an accrual method—(i) In general. Under an accrual method of accounting, a liability (as defined in §1.446-1(c)(1)(ii)(B)) is incurred, and generally is taken into account for Federal income tax purposes, in the taxable year in which all the events have occurred that establish the fact of the liability, the amount of the liability can

(a) General prohibitionExcept as provided in subsection (b), a State may not— (1) consider payments under this subchapter in determining for any fiscal year— (A) the eligibility of a local educational agency for State aid for free public education; or (B) the amount of such aid; or (2

FOR FURTHER INFORMATION CONTACT: Concerning proposed regulations, Kevin M. Jacobs at (202) 317-5332 or Marie C. Milnes-Vasquez at (202) 317-7700; concerning submissions of comments or requests for a public hearing, Regina L. Johnson at (202) 317-6901 (not toll free numbers). SUPPLEMENTARY INFORMATION:

(4) A list of the proposed fees and discounted fees to be charged for the provision of health services; and (5) If an entity wishes to request an interest free loan (not to exceed $50,000) under section 335(c) of the Act to assist the applicant in establishing the practice of the assigned National Health Service Corps personnel, a detailed justification of the amount requested must be included. (c) An application for

. Pursuant to this request, the Coast Guard issued a letter of deviation. MDOT is now requesting additional maintenance time. Specifically, MDOT is requesting to secure the bridge to masted navigation from November 1, 2022, through April 30, 2023, and to secure one leaf to masted navigation, allowing the other leaf to operate normally, from May 1, 2023, through May 26, 2023. At any time, vessels that can safely pass under the bridge without an opening

(4) Plans benefiting certain disaggregation populations of employees. (i) In general. (ii) Definition of disaggregation population. (5) Additional rules for plans benefiting employees of more than one qualified separate line of business. (d) Permissive aggregation for ratio percentage and nondiscriminatory classification tests. (1) In general. (2) Rules of disaggregation. (3) Duplicative aggregation. (4) Special rule for plans benefiting

his ore or mineral in more than one form, and if only mining processes are applied to the ore or mineral, gross income from mining is the actual amount for which the various forms of the ore or mineral are sold, after any adjustments required by paragraph (e)(1) of this section. For example, if, at his mine or quarry, a taxpayer sells several sizes of crushed gypsum and also sells gypsum fines produced as an incidental byproduct of his crushing operations, without applying any nonmining processes

4 inches. A “production unit” is one sheet, size 8- 1⁄2 × 11 inches (215 × 280 mm), one side only, and one color ink. (d) This clause does not preclude writing, editing, preparation of manuscript copy, or preparation of related illustrative material as a part of this contract, or administrative duplicating/copying (for example, necessary forms and instructional

comments, data, or views. The most helpful comments reference a specific portion of the proposal, explain the reason for any recommended change, and include supporting data. To ensure the docket does not contain duplicate comments, commenters should send only one copy of written comments, or if comments are filed electronically, commenters should submit only one time. Except for Confidential Business Information (CBI) as described in

(a) In general. Section 4218 imposes tax in respect of certain uses of articles by the actual manufacturer, producer, or importer thereof. This section also applies in respect of the use of articles by any other person who, pursuant to a provision of Chapter 32 of the Code, is considered to be, or is treated as, the manufacturer or producer of the articles. See, for example, section 4223 relating to articles purchased tax free

Promotion of social welfare—(i) In general. An organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general welfare of the people of the community. An organization embraced within this section is one which is operated primarily for the purpose of bringing about civic betterments and social improvements. A social welfare

applicant other than those described in this paragraph constitute special circumstances that would make an award unjust. (g) An applicant that participates in a proceeding primarily on behalf of one or more other persons or entities that would be ineligible is not itself eligible for an award.

the shipment. (b) When a shipment has been cleared by Customs from the United States, and when the Customs officer at the port of exit is satisfied that the products have departed from the United States, he shall— (1) Complete the certificate of exportation on both copies of the notice of removal; (2) Retain one copy of the notice of removal for his records; and, (3

the meaning of §1.150-1(e). (B) Exception for allocations of size limitation. If an entity properly makes an allocation of a portion of its $5,000,000 size limitation to a subordinate entity (including an on behalf of issuer) under section 148(f)(4)(D)(iv), the portion of bonds issued by the subordinate entity under the

(a) In generalIn the case of any individual who makes an election under section 6434 with respect to an individual who is not an eligible child of the taxpayer— (1) if such election was made due to negligence or disregard of the rules or regulations, there shall be imposed a penalty of $500, or

Revenue Code of 1986 (26 U.S.C. 1 et seq.) takes precedence over other 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

, referred to in subsec. (a)(2)(B), is Pub. L. 107–296, Nov. 25, 2002, 116 Stat. 2135, which is classified principally to chapter 1 (§101 et seq.) of Title 6, Domestic Security. For complete classification of this Act to the Code, see Short Title note set out under

Triggering event. For purposes of paragraph (a)(1)(i)(c)(1) of this section, a triggering event based on the sale of unmarketable assets as defined in §1.664-1(a)(7)(ii), or the marriage, divorce, death, or birth of a child with respect to any individual will not be considered discretionary with

—Subsec. (d). Pub. L. 97–375 struck out provision that the report contain the names and show the compensation of the persons employed by the Commission. 1935—Subsec. (a). Act Aug. 26, 1935, §202, struck out last paragraph of subsec. (a) which related to statements of cost of construction, etc., and free access to projects, maps, etc., and is now covered by subsec. (b). Subsecs. (b), (c). Act Aug. 26, 1935, §202, added subsec. (b) and

in §1.402(g)-1(e). See A-11 of this section for other amounts that are not treated as qualified distributions, including excess contributions described in section 401(k)(8), and excess aggregate contributions described in section 401(m)(8), and income, on any of these excess amounts. Q-3. How is a distribution from a designated Roth account taxed if it is not