Persons using ladders shall face the ladders and have both hands free for climbing and descending.

Persons using ladders shall face the ladders and have both hands free for climbing and descending.

transferred some rights in the invention) who has not assigned, granted, conveyed, or licensed, and is under no obligation under contract or law to assign, grant, convey, or license, any rights in the invention. An inventor or other individual who has transferred some rights in the invention to one or more parties, or is under an obligation to transfer some rights in the invention to one or more parties, can also qualify for small entity status if all the parties who have had rights in the invention

4. Rated Values Specified for Testing C. Other Test Procedure Topics III. Submission of Comments I. Introduction Electric motors are

specified in paragraph (b) of this section shall be treated as effectively connected for the taxable year with the conduct of a trade or business in the United States, only if he also has in the United States at some time during the taxable year, but not necessarily at the time the income, gain, or loss is realized, an office or other fixed place of business, as defined in §1.864-7, to which such income

qualifying dividends, as defined in section 243(b) and §1.243-4. (3) To determine the amount of the distribution to a recipient corporation and the amount of the dividend, see §§1.301-1 and 1.316-1. (b) For limitation on

(a) In general. For each separate category described in §1.904-5(a)(4)(v), the total credit for taxes paid or accrued (including those deemed to have been paid or accrued other than by reason of section 904(c)) does not exceed that proportion of the tax against which such credit is taken which the taxpayer's taxable income from

beneficiary received one-half of the total amount distributed by the trust, each must include in gross income under section 662(a)(2) one-half ($15,000) of the distributable net income ($30,000) of the trust for 1957. (c) The excess distribution of $35,000 ($50,000−$15,000) received by B is excluded from the determination of an accumulation distribution under section 665(b)(1) and accordingly is not includible in B's gross income under section 668(a). Nor is such amount treated as an accumulation

For purposes of this title: (1) The term "Member" means a Senator in, a Representative in, or a Delegate or Resident Commissioner to, the Congress. (2) The term "officer or employee" means any officer or employee of the Government except any special Government employee (as defined in section

immune deficiency syndrome. (c) Toll-free telephone communicationsThe Secretary shall provide for the establishment and maintenance of toll-free telephone communications to provide information to, and respond to queries from, the public concerning acquired immune deficiency syndrome. Such communications shall be available on a 24-hour basis.

§1.36B-4(a)(3). (2) Specified premiums. For purposes of paragraph (a)(1) of this section, specified premiums means premiums for a specified qualified health plan or plans for which the taxpayer may otherwise claim a deduction under section 162(l). For purposes of this paragraph (a)(2), a specified qualified health plan is a qualified health plan

A roadless area has been defined as one which contains no provision for the passage of motorized transportation and which is at least 100,000 acres in extent. Under this definition the Secretary of the Interior ordered (3 FR 609, Mar. 22, 1938) certain roadless areas established on Indian reservations. The following is the only presently existing roadless area:

regarding the development of social and inter-personal skills that contribute to those abilities as age appropriate; (v) Appropriate reading materials in languages other than English for use during the minor's leisure time; (vi) Activities according to a recreation and leisure time plan which shall include daily outdoor activity, weather permitting, at least one hour per day of large muscle activity and one hour per day of

exemption from the individual shared responsibility payment pursuant to subpart G of this part, or transmitted to the Exchange by an agency administering an insurance affordability program for at least one of the following: (i) Enrollment in a QHP through the Exchange; or (ii) Medicaid, CHIP, and the BHP, if applicable. (2) For SHOP: (i) An employer seeking eligibility

(iii) Aluminum. Aluminum and aluminum alloys must conform to ASTM B 209 (incorporated by reference, see §160.156-5 of this subpart) and be high purity for good marine corrosion resistance, free of iron, and containing not more than 0.6 percent copper. (iv) Fiber

(a) In general. A contracting agency may award a two-phase contract to a CM/GC contractor for preconstruction and construction services. The first phase of this contract is the preconstruction services phase. The second phase is the construction services phase. The construction services phase may occur under one contract or under multiple contracts covering portions of the project, including early work packages.

(a) For purposes of §96.124, each State/Territory shall develop and implement a comprehensive prevention program which includes a broad array of prevention strategies directed at individuals not identified to be in need of treatment. The comprehensive program shall be provided either directly or through one or more public or

battery stacks must be postmarked or delivered no later than one calendar month following the end of the quarterly reporting period. All semiannual compliance reports must be postmarked or delivered no later than July 31 or January 31, whichever date is the first date following the end of the semiannual reporting period. (4) For each affected source that is subject to permitting regulations pursuant to 40 CFR part 70 or 40 CFR part 71, and if the permitting authority

fuel. (ii) When an entity maintains title to, but not custody of, diesel fuel in one or more mobile components, the entity may treat the mobile component(s) as a facility under this paragraph (b), but only for the fuel to which the entity has title. In the event that title changes while a mobile component is in transport (but the fuel physically remains in the same mobile facility), the original entity that had title to the fuel continues to be responsible for

Any individual acting in any proceeding may be required to show authority to act in such capacity. [35 FR 10760, July 2, 1970, as amended at 51 FR 10386, Mar. 26, 1986]

during the calendar year, or such amount when aggregated with other payments made to the shareholder during such year of interest, rents, royalties, annuities, pensions, and other gains, profits, and income, as described in paragraph (a)(2)(ii) of §1.6041-1, totals $600 or more. For this purpose, the term “distributions to a shareholder” includes periodical distributions of earnings on running

The Board shall have the following powers and duties in addition to the responsibilities and authorities specified in other sections of this subpart: (a) To administer the Order in accordance with its terms and conditions and to collect assessments; (b) To develop and recommend to the Secretary for approval such bylaws as may be necessary for the functioning of the Board and such rules as may be

(c) New project permitsThe terms and conditions referred to in this section shall be included in any license, permit, or exemption issued for any such new project. Any such new project shall be subject to all provisions of this Act, including section 460ww–1(d) of this title, except that during the four-year period after October 26, 1988, nothing in this Act shall

this section. (2) Passive activity loss. Rules relating to the computation of the passive activity loss for the taxable year are contained in §1.469-2T. (3) Passive activity credit. Rules relating to the computation of the passive activity credit for the