described in paragraph (d) of this section; and (3) Options on stock that is described in paragraph (a)(1) or (2) of this section, to the extent provided in paragraph (e) of this section. (b) Regularly traded—(1) General rule. For purposes of paragraph (a)(1) of this section, a class of stock that is traded on one or more qualified exchanges or other markets

§19.238, §19.239 or §19.240, not later than the 14th day after the last day of the return period, except for returns filed for September as provided in

District of Columbia or any territory of the United States, Puerto Rico, Guam, American Samoa, the Virgin Islands, and the Northern Mariana Islands); and either (2) Meets at least one of the objective criteria of economic distress as set forth in paragraph (b)(3)(ii)(D) of this section and has significant unmet needs for loans, Equity Investments, Financial Products or Financial Services as described in paragraph (b)(3

withdrawable accounts, if such amounts paid or credited are withdrawable on demand subject only to customary notice of intention to withdraw. (b) Mutual savings bank to include certain banks with capital stockFor purposes of this part, the term "mutual savings bank" includes any bank— (1) which has capital stock represented by shares, and (2) which is subject to, and operates under

Contribution Percentage of the latest approved Minimum Development Cost. The first annual contribution shall be paid or made available as of the next Annual Contribution Date following the approval of the Minimum Development Cost of the Project. (5) Notwithstanding section 403(A)(4), the term “Development Cost” shall include interest on that portion of borrowed monies allocable to the Project for the period ending with the Date of Full Availability or such earlier date as

covered under the arrangement. This section prescribes rules relating to the requirements of section 62(c). (c) Reimbursement or other expense allowance arrangement—(1) Defined. For purposes of §§1.62-1, 1.62-1T, and 1.62-2, the phrase “reimbursement

(a) Dollar limitations—(1) In general. A taxpayer may exclude from gross income up to $250,000 of gain from the sale or exchange of the taxpayer's principal residence. A taxpayer is eligible for only one maximum exclusion per principal residence. (2) Joint owners. If taxpayers jointly own a principal residence but

the Regional Administrator may determine necessary to ensure that the new completion date is met. If the Regional Administrator denies the time extension request, the recipient may, upon completion of the project, be reimbursed for eligible project costs incurred only up to the latest approved completion date. If the project is not completed, no Federal funding will be provided for that project. (e) Cost Overruns.

sources for which the EPA makes calculations. In such instances, states are encouraged to review and update the activity values or other calculational inputs used by the EPA for these sources. (3) Onroad and Nonroad mobile. (i) Emissions for onroad and nonroad mobile sources must be reported as inputs to the latest EPA-developed mobile emissions models, such as the Motor Vehicle Emissions

dividend. See §1.901-3(a)(2)(i), (b)(2)(i)(b), and (d) Example 8. Any reduction under section 6038(c)(1)(B) in the foreign taxes paid or accrued by a foreign corporation is taken into account in determining foreign taxes deemed paid and the amount treated as a section 78 dividend. See, for example,

section 7291 of this title as this section. Statutory Notes and Related Subsidiaries Effective Date of 2018 Amendment Amendment by Pub. L. 115–232 effective Feb. 1, 2019, with provision for the coordination of amendments and special rule

The chemist of the Treasury of Puerto Rico may take samples of the product to be shipped in order to determine that it is eligible for tax-free status.

(2) Yaks; (3) Ostriches; (4) All beef and dairy cattle, and buffalo and beefalo that weighed less than 500 pounds on the beginning date of the eligible adverse weather or eligible loss condition; (5) Any wild free roaming livestock, including horses and deer; (6) Livestock produced or maintained for reasons other than commercial use as part of a

modern method; the addition of this method would not affect parties other than FDA. The addition of this method would not affect industry's disclosure obligations. Manufacturers, for example, would be free to use any method to determine sulfite concentrations in their foods. C. Legal Authority FDA is issuing this proposed rule to amend part 101 under sections 403(i)(2), 403(a), 201(n), and 701(a) (

§1.7874-2(f)(2) (allocating stock of a foreign acquiring corporation between an interest in the domestic entity and other property). (g) Treatment of partnerships. For purposes of this section, if one or more members of the expanded affiliated group own, in the aggregate, more than 50 percent (by value) of the interests in a partnership, such partnership is treated as a

definitions that apply for purposes of this section, see §1.721(c)-1(b). (b) Procedural and reporting requirements of a U.S. transferor—(1) In general. This paragraph (b) describes the procedural and reporting requirements that a U.S. transferor (as defined

of products containing live organisms, when they are deemed necessary or advisable by the Administrator. A request for authorization to ship an unlicensed biological product for experimental study and evaluation shall be accompanied by the following: (a) One copy of a permit or letter of permission from the proper State or foreign animal health authorities of each State or foreign country involved. (b) Two copies of a tentative

§40.6302(c)-1(b)(2) do not apply for the third calendar quarter unless— (A) The deposit of taxes for the period September 16th through 26th is not less than 11⁄90 of the net tax liability for regular method taxes reported for the look-back quarter; and

shall take one of the following actions until the monitor or monitoring system has successfully met the relevant criteria in appendices A and B of this part as demonstrated by subsequent tests: (1) Apply the procedures for missing data substitution to emissions from affected unit(s); or (2) Use a certified backup monitoring system or a reference method for measuring and recording emissions from the affected unit(s); or

inquiry is related to drug quality; (6) Staff a toll-free telephone line from 8:30 a.m. or earlier and until 5 p.m. or later for all time zones served in the continental United States by the CAP vendor on business days (Monday through Friday excluding Federal holidays) to provide customer assistance, and establish reasonable hours of operation for Hawaii, Alaska, Puerto Rico, and the other U.S. territories; (7) Staff an emergency toll

§1.401(m)-4   Special rules for mergers, acquisitions and similar events. [Reserved] §1.401(m)-5   Definitions. List of Paragraphs §1.401(m)-1   Employee

for the use of the official flags of the Secretary and the Department. (E) Coordinate collection and disposition of personal property of historical significance. (F) Make information returns to the Internal Revenue Service as prescribed by 26 U.S.C. 6050M and by 26 CFR 1.6050M-1 and such other Treasury regulations

manual and organization chart detailing fiscal responsibilities for insurance; (3) The terms regarding insurance coverage for any Government property; (4) The contractor's latest financial statements; (5) Any self-insurance feasibility studies or insurance market surveys reporting comparative alternatives; (6) Loss history, premiums history, and industry ratios;

I25.1   General. (a) This appendix specifies additional requirements for installation of an engine power control system that automatically resets thrust or power on operating engine(s) in the event of any one engine failure during takeoff. (b) With the ATTCS and associated systems functioning normally as designed, all applicable requirements of Part

Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with

only one processing establishment;[15] (f) The ham, pork shoulder, or pork loin was processed whole in a processing establishment that prior to the processing of any hams, pork shoulders, or pork loins in accordance with this section, was inspected by a veterinarian of APHIS and determined by the Administrator, to be capable of meeting the provisions of this section for

The head of an agency having employees subject to this part is responsible for the proper administration of this part so far as it pertains to employees under his jurisdiction, and for maintaining an account of leave for each employee in accordance with methods prescribed by the General Accounting Office. [34 FR 13655, Aug. 26, 1969]