safety. (ii) The first sentence of clause (i) shall not apply to the lease of a building the construction of which is completed before October 26, 1992, if the leasing agency certifies that no suitable building with automatic sprinkler systems or an equivalent level of safety is available at an affordable cost. (2) Paragraph (1) shall not apply to— (A) a Federal employee office building

Burleigh Street in Yankton Jct I-29 Exit 26. SD79 Jct US18 & US385 at Oelrichs Jct US16B south of Rapid City. Summary of Comments and Responses The FHWA received eight

(a) Scope. This section provides rules for the application of section 59A and the regulations thereunder (the section 59A regulations) to consolidated groups and their members (as defined in §1.1502-1(h) and (b), respectively). Rules in the section 59A regulations apply to consolidated

(a) In general. This section provides rules that are to be applied in tandem with §§1.263A-8 through 1.263A-12, 1.263A-14, and 1.263A-15 in capitalizing interest with respect to the development (within the meaning of section 263A(g)) of oil or gas property. For this purpose, oil or gas property consists of each separate operating

apply to the church plan. By reason of section 1017(b) of the Act section 410(d) does not apply to a plan in existence on January 1, 1974, for plan years beginning before January 1, 1976. Section 1017(d) of the Act permits a plan administrator to elect to have certain provisions of the Code (including section 410(d)) apply to a plan before the otherwise applicable effective dates of such provisions. See

) of the Employee Retirement Income Security Act of 1974 (88 Stat. 932). (e) Certain existing plans may elect new provisions. The plan administrator may elect to have the provisions of the Code relating to participation, vesting, funding, and form of benefit apply to a selected plan year. See §1.410(a)-2(d) for rules

taxable year ending with the date of his death or for a previous taxable year. See example 2 of paragraph (b) of §1.691(a)-2. (d) Items excluded from gross income. Section 691 applies only to the amount of items of gross income in respect of a decedent, and items which are excluded from gross income under subtitle A of the

apply to the church plan. By reason of section 1017(b) of the Act section 410(d) does not apply to a plan in existence on January 1, 1974, for plan years beginning before December 31, 1975. Section 1017(d) of the Act permits a plan administrator to elect to have certain provisions of the Code (including section 410(d)) apply to a plan before the otherwise applicable effective dates of such provisions. See

without either the commencement of a partnership proceeding or notification to the partner that all partnership items arising from that partnership will be treated as nonpartnership items. However, if a partner notifies the Internal Revenue Service of the inconsistent treatment of a partnership item in the manner prescribed in §301.6222(b)-1, the Internal Revenue Service generally may not make

in no case later than July 26, 1994. (2) The FTA Administrator may grant an extension of this completion date for key station accessibility for a period up to July 26, 2020, provided that two-thirds of key stations are made accessible by July 26, 2010. Extensions may be granted as provided in paragraph (e) of this section. (d) The public entity shall develop a plan for compliance for this section. The plan shall be submitted to the

59 FR 36323, July 15, 1994; CGD 95–033, 60 FR 28329, May 31, 1995] {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"33","chapter":"I","subchapter":"A","part":"26"},"current":false

48 FR 7442, Feb. 18, 1983; CGD 91–046, 57 FR 14486, Apr. 21, 1992] {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"33","chapter":"I","subchapter":"A","part":"26"},"current":false

Latitude 40°25′55.6″ N, longitude 074°04′31.4″ W; thence to Latitude 40°26′54.0″ N, longitude 074°03′53.0″ W; thence to Latitude 40°26′58.0″ N, longitude 074°04′03.0″ W; thence to Latitude 40°27′56.0″ N, longitude 074°03′24.0″ W; thence to Latitude 40°27′41.7″ N, longitude 074°02′45.0″ W; thence to Latitude 40°28′23.5″ N

42 FR 58748, Nov. 11, 1977; 50 FR 42021, Oct. 17, 1985] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false,"authority":["\u003ca href=\"https

":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/40/121\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e40 U.S.C. 121(c)\u003c/a\u003e.\n"],"source":[],"link":"/current/title-41/part-101-26","title":"Part 101-26"}]}

41 FR 34633, Aug. 16, 1976; 43 FR 32765, July 28, 1978] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title":"41","subtitle":"C","chapter":"101","subchapter":"E","part":"101-26"},"current

72 FR 54544, Sept. 26, 2007. § 10.52 Violations subject to sanction. (a) A practitioner may be sanctioned under § 10.50 if the practitioner— (1) Willfully violates any of

Special limitation. $200,000 (face amount) for bonds received in a calendar year as gifts by an organization which at the time of purchase was an exempt organization under the terms of 26 CFR 1.501(c)(3)-1. [44 FR 76441, Dec. 26, 1979

. {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"31","subtitle":"A","part":"26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/22/262m-7\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e22 U.S.C. 262m-7\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/31/321\" class=\"usc external\" target=\"_blank

. {"origins":[{"level":"part","identifier":"26","label_level":"Part 26","hierarchy":{"title":"31","subtitle":"A","part":"26"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/22/262m-7\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e22 U.S.C. 262m-7\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/31/321\" class=\"usc external\" target=\"_blank\" rel

required to be retained by this chapter, then such a record shall be prepared in writing by the financial institution. (c) The rules and regulations issued by the Internal Revenue Service under 26 U.S.C. 6109 determine what constitutes a taxpayer identification number and whose number shall be obtained in the case of an account

Electronic copies of Amendment 18, which includes a fishery impact statement, a Regulatory Flexibility Act (RFA) analysis, and a regulatory impact review, may be obtained from the Southeast Regional Office website at https://www.fisheries.noaa.gov/​action/​amendment-18-modifying-shrimp-effort-threshold. FOR FURTHER INFORMATION CONTACT:

0.50 Quad 26 of 57 rules meet this threshold for significance. 34 of 57 rules meet this threshold for significance. 37 of 57 rules meet this threshold for significance. 42 of 57 rules meet this threshold for significance.  

which the President enters into the trade agreement, notifies the House of Representatives and the Senate of the President's intention to enter into the agreement, and promptly thereafter publishes notice of such intention in the Federal Register; (B) the President, at least 60 days before the day on which the President enters into the agreement, publishes the text of the agreement on a publicly available Internet website of the Office of the United States Trade

See §§1.61-22 and 1.7872-15 for rules relating to the treatment of split-dollar life insurance arrangements. [T.D. 9092, 68 FR 54352, Sept. 17, 2003]

Rules pertaining to the application of section 2056(d), including certain transition rules, are contained in §§20.2056A-1 through 20.2056A-13. [T.D. 8612, 60 FR 43538, Aug. 22, 1995]