(a) In generalFor purposes of section 38, the amount of the low sulfur diesel fuel production credit determined under this section with respect to any facility of a small business refiner is an amount equal to 5 cents for each gallon of low sulfur diesel fuel produced during the taxable year by such small business refiner at such

Administrative Act of June 10, 1890, ch. 407, §29, 26 Stat. 141. R.S. §2928, providing for appraisement of merchandise taken from any wreck and of

(a) Terms incorporated in the contract of carriage. (1) A ticket, or other written instrument that embodies the contract of carriage for foreign air transportation shall contain or be accompanied by notice to the passenger as required in paragraphs (b) and (d) of this section. (2) Each carrier shall make the full text of all terms that are incorporated in a

(a) In General.—A railroad carrier and its officers and agents— (1) may provide sleeping quarters (including crew quarters, camp or bunk cars, and trailers) for employees, and any individuals employed to maintain the right of way of a railroad carrier, only if the sleeping quarters are clean, safe, and sanitary, give those employees and individuals an opportunity for rest free from

FOR FURTHER INFORMATION CONTACT: Nicole Nedd, Director, Scholarships and Clinical Education. 1250 Poydras Street, Suite 1000, New Orleans, LA 70113. (504) 507-4895 (This is not a toll-free number.) SUPPLEMENTARY INFORMATION: In a document published in the Federal Register on June 25, 2019, VA published a proposed rule, which

diesel fuel or kerosene; or (2) Any dye of a type and in a concentration that has been approved by the Commissioner. (c) Marking requirements. [Reserved] (d) [Reserved]. For further guidance, see §48.4082-1T(d). (e)

The removal of tobacco products in bond, for use of the United States, shall be in accordance with the provisions of part 45 of this chapter. (72 Stat. 1418, as amended; 26 U.S.C. 5704) [T.D. 6871, 31 FR 37, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF

(a) A brewer may remove beer, without payment of tax, for use in research, development, or testing (other than consumer testing or other market analysis) of processes, systems, materials, or equipment relating to beer or brewery operations. Beer may be removed for research, development or testing in packages or in bulk containers. (b) The brewer shall mark each barrel, keg, case, or shipping container with the name and address of the

(a) In general. Except as provided in other paragraphs of this section, services performed in the employ of any State, any political subdivision of a State, or any instrumentality of one or more States or political subdivisions thereof which is wholly owned by one or more States or political subdivisions are excepted from employment. For the definition of the term “State”, as used in this section, see

(a) Outage and filling limits. (1) Except as otherwise provided in this subchapter, liquids and liquefied gases must be so loaded that the outage is at least five percent for materials poisonous by inhalation, or at least one percent for all other materials, of the total capacity of a cargo tank, portable tank, tank car (including dome capacity), multi-unit tank car tank, or any compartment

poultry. (2) Samples of completed product from each serial or first subserial of live bacterial vaccine shall be tested for safety in one of the species for which the product is recommended as follows: (i) Live bacterial vaccine recommended for use in dogs shall be tested as provided in § 113.40, except that dogs shall be injected

under section 3121(l) to provide social security coverage which applies to the foreign subsidiary of which such individual is an employee and which has not been terminated under section 3121(l)(3) or (4). (ii) The plan, referred to in paragraph (a)(1) of this section, must expressly provide for contributions or benefits for individuals who are citizens of the United States and who are employees of one or more of its foreign subsidiaries to which an agreement

This section lists the provisions under section 902. §1.902-1   Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation. (a) Definitions and special effective date. (1

This part contains regulations pertaining to the tariff classification and appraisement of imported merchandise. Other applicable provisions are contained elsewhere in this chapter, such as in part 10 for articles conditionally free or subject to a reduced rate of duty, and in part 159 for relief from duties on articles lost, damaged, etc.

determined without regard to any action under section 6851 and this section. The return shall show all items of gross income, deductions, and credits for such taxable year. Any tax collected as a result of a termination assessment will be applied against the tax due for the taxpayer's full taxable year. Except as provided in §1.6851-2 (relating to departing aliens), no return is required to be filed for a

CCC determines such action is necessary. (b) A warehouseman who has a net worth of at least $25,000 but who fails, or whose warehouse fails, to meet one or more of the other standards of this subpart may be approved if: (1) CCC determines that the warehouse services are needed and the warehouse storage and handling conditions provide satisfactory protection for the commodity, (2) The warehouseman

(a) Drop testing. (1) To ensure that creep does not affect the ability of the container to retain the contents, each new design must be drop tested as follows: Three groups of twenty-five filled containers must be dropped from 1.8 m (5.9 ft) on to a rigid, non-resilient, flat and horizontal surface. One group must be conditioned at 38 °C (100 °F) for 26 weeks, the second group for 100 hours at

(a) The Commissioner of Indian Affairs on June 26, 1943, promulgated the authorized carrying capacity for each land management district of the Navajo Reservation. (b) Recommended adjustments in carrying capacities shall be referred by the Superintendent to District Grazing Committee, Central Grazing Committee, and the Navajo Tribal Council for review and recommendations prior to presentation to the Area Director and the Commissioner

) code that describes that person's primary commercial activity. (2) Not-for-profit organization. An organization exempt from taxation under 26 U.S.C. 501(a). (3) Other than a small business or not-for-profit organization. Each person that does not meet the

States port of loading (see paragraph (d) below) to the overseas port of discharge. The Government may designate the mode of routing of shipment and may load from other than those ports specified for evaluation purposes. (2) Offers shall be evaluated on the basis of shipment through one of the ports set forth in paragraph (d) below to the overseas port of discharge. Evaluation shall be made on the basis of shipment through the port that will result in the lowest cost to the Government.

(a) Faith-based organizations may apply for this award on the same basis as any other organization, as set forth at, and subject to the protections and requirements of 42 U.S.C. 2000bb et seq., HUD will not, in the selection of recipients, discriminate against an organization on the basis of the organization's religious character

§ 182.220 By when must I publish my drug-free workplace statement and establish my drug-free awareness program? If you are a new recipient that does not already have a policy statement as described in § 182.205 and an ongoing awareness program as described