section; and (3) Beryllium workers are prevented from exiting areas that contain beryllium with contamination on their bodies or their personal clothing. (b) Change rooms or areas. The responsible employer must provide clean change rooms or areas for beryllium workers who work in regulated areas. (1) Separate facilities free of beryllium must be provided for

(a) All motor carriers of passengers and baggage subject to 49 U.S.C. subtitle IV, part B, which provide in their tariffs for the declaration of baggage in excess of a free baggage allowance limitation, shall provide clear and adequate notice to the public of the opportunity to declare such excess value on baggage. (b) The notice referred to in paragraph (a) of this section shall be in large and clear print, and shall state as follows

It is hereby declared to be the agricultural trade policy of the United States to— (1) be the premier supplier of agricultural and food products to world markets and expand exports of high value products; (2) support the principle of free trade and the promotion of fair trade in agricultural commodities and products; (3) cooperate fully in all efforts

operating lever are in a horizontal position, apply a downward load of 200 pounds for a period of 5 minutes at the free end of the operating lever and perpendicular to its axis and the axis of the shaft. There shall be no slippage of the lever around the shaft, nor any evidence of permanent set or undue stress in any part of the pump. In cases where the design of the pump is such that this test may not be applicable to the complete pump, the pump shall be disassembled and the 200-pound load applied to

(a) Publication of listsThe Administrator shall, after notice and opportunity for public comment, identify each brand and model of drinking water cooler which is not lead free, including each brand and model of drinking water cooler which has a lead-lined tank. For purposes of identifying the brand and model of drinking water coolers under this subsection, the Administrator shall use the best information available to the

(9 Stat. 352, 519), and that are otherwise free from conflict will be made out by such office and approved. (b) When the lists have been approved a copy of each list will be transmitted to the governor of the State, with the statement that on receipt of his request patent will issue to the State for the lands. A copy of each list also will be transmitted to the authorizing officer of the proper office for the district in which the lands are situated, and he will

§1.508-2(b)(1)(viii) regarding the deductibility of charitable contributions to trusts described in section 4947(a)(1). (2) Filing of notice. (i) For purposes of paragraph (a)(1) of this section, except as provided in paragraph (a)(3) of this section, an organization seeking exemption under section 501(c)(3

date when the amounts were charged off. For treatment of bad debts and bad debt recoveries, see sections 166 and 111 and the regulations thereunder. For rules relating to the treatment of amounts received in crop shares, see section 61 and the regulations thereunder. For the year in which a partner must include his distributive share of partnership income, see section 706(a) and paragraph (a) of §1.706-1

The appropriate TTB officer is authorized to allow claims for losses of tax-free alcohol.

, please contact the person identified in the FOR FURTHER INFORMATION CONTACT section. For the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit http://www2.epa.gov/​dockets/​commenting-epa-dockets. FOR FURTHER INFORMATION CONTACT:

50-percent limitation. An individual may deduct charitable contributions made during a taxable year to any one or more section 170(b)(1)(A) organizations, as defined in §1.170A-9, to the extent that such contributions in the aggregate do not exceed 50 percent of his contribution base, as defined in section 170(b)(1)(F) and paragraph (e) of this section, for the

(a) Definitions. For purposes of this section: (1) Low- or moderate-income area means: (i) One or more census tracts in a Metropolitan Statistical Area where the median family income adjusted for family size in each census tract is less than 80 percent of the median family income adjusted for family size of the

Amendments 2017—Subsec. (a). Pub. L. 115–97 substituted "tax imposed by section 11" for "taxes imposed by section 11 or section 1201(a)" in introductory

(o) Passageways. A passageway or companionway is deductible— (1) If it serves deductible spaces only; or (2) If it serves deductible spaces and is also the sole means of access to one of the following non-deductible spaces: (i) Lockers of less than two tons each, containing medicine, linen, mops, or other items for the free use of the crew.

months for filing the gift tax return. See section 6081 and §25.6081-1. Since section 6075(b)(3) and §25.6075-2(b) provide that the time for filing the gift tax return made under section 6019 shall not be later than the time (including extensions) for filing the estate tax return made under section

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. (

(a) Daily record entries. A proprietor must make entries required by this part in records on a daily basis for each transaction or operation and not later than the close of the next business day after the transaction or operation occurred. However, if a proprietor prepares supplemental or auxiliary records when an operation or transaction occurs and those records contain all of the required information, the proprietor may make

(a) If contributions are paid by an employer under an annuity plan for employees and the general conditions and limitations applicable to deductions for such contributions are satisfied (see §1.404(a)-1), the contributions are deductible under section 404(a)(2) if the further conditions provided therein are satisfied. For the meaning of “annuity plan” as used

This part sets forth the procedures for importation of supplies for use in emergency relief work free of antidumping and countervailing duties, as authorized under section 318(a) of the Act.

application for a writ of habeas corpus by a person in custody pursuant to the judgment of a State court. The limitation period shall run from the latest of— (A) the date on which the judgment became final by the conclusion of direct review or the expiration of the time for seeking such review; (B) the date on which the impediment to filing an application created by State action in violation of the Constitution or laws of the United

installed in an airplane with seating for more than 80 passengers, an assist space must be provided at one side of the passageway regardless of whether an assist means is required by §25.810(a). (4) For each Type C, I or II exit, an assist space must be provided at one side of the passageway if an assist means is required by

§162.050-4), must be less than or equal to 2.29 at a confidence level of 0.05. (2) The absolute value of Tn for one measurement may exceed 2.29 if the Tn values for the other eleven measurements are less than or equal to 2.23 at a confidence level of 0.05. If the Tn value for one measurement exceeds 2.29, that measurement is not used in the method described in paragraph (f)(3) of this section.

§ 1910.125 Additional requirements for dipping and coating operations that use flammable liquids or liquids with flashpoints greater than 199.4 °F (93 °C). If you use flammable liquids, you must comply with the requirements of this section as well as the requirements of

partnership level) are computational adjustments that are directly assessed. When making computational adjustments, the Internal Revenue Service may assume that amounts the partner reported on the partner's individual return include all amounts reported to the partner by the partnership (on the Schedule K-1s attached to the partnership's original return), absent contrary notice to the Internal Revenue Service (for example, a “Notice of Inconsistent Treatment” pursuant to

26 U.S.C. 3121(g)). (b) Carrier of migrant workers by motor vehicle. “Carrier of migrant worker by motor vehicle” means any person, including any for-hire, non-exempt motor carrier conducting contract carriage operations as defined in 49 U.S.C. 13102(4)(B), but not including any for-hire, non-exempt motor

information. (b) Subrogation—(1) In general. Where, under local law, one person is subrogated to the rights of another with respect to a lien or interest, such person shall be subrogated to such rights for purposes of any lien imposed by section 6321 or 6324. Thus, if a tax lien imposed by section 6321 or 6324 is not valid with respect to a particular interest as against the holder of that