exceeding 5 percent of the total of column E may be listed in one amount as “miscellaneous investments.” 4In a note to this schedule, furnish a reconciliation, in the following form, of the total amount at which real estate was carried at the beginning of each period for which statements of comprehensive income are required, with the total amount shown in column E:

of 1982, section 102(f). Tax Reform Act of 1986, section 251. (3) Prior regulations. For taxable years beginning before January 1, 1976, see 26 CFR 1.46-1 (Rev. as of April 1, 1979). Those regulations do not reflect changes made by Pub. L. 89-384, Pub. L. 89-389, and Pub. L. 91-172. (b)

functions and ownership in such associations, etc., as officers, directors, or shareholders thereof will be treated as such for purposes of this section without regard to their designations under local law. (e) Special provisions—(1) Return jointly made. Any two or more persons required under paragraph (a) of this section to make a return with respect to one or more shareholders of the same

) shall be a lien in favor of the United States on the property in which such interest exists. (b) Period of lienThe lien imposed by this section shall arise at the time an election is filed under section 2032A and shall continue with respect to any interest in the qualified real property— (1) until the liability for

issued to the bridge owner under the provisions of the Truman-Hobbs Act (33 U.S.C. 511 et seq.). In ordering these alterations, the Coast Guard will give due regard to the necessities of free and unobstructed navigation and of rail and highway traffic. For alterations to bridges governed by the Truman-Hobbs Act, the Coast Guard must approve general plans

from a modification of the debt instrument), the exchange of the debt instrument for corporate stock or a partnership interest, the contribution of the debt instrument to capital, the complete forgiveness of the indebtedness by the holder of the debt instrument, and a direct or an indirect acquisition within the meaning of §1.108-2. (2)

) Unsatisfactory participation in any proficiency testing program is a technical nonconformity which must be resolved in order to obtain initial accreditation or maintain accreditation. (2) Proficiency testing nonconformities are defined as, but not limited to, one or more of the following: (i) Failure to meet specified proficiency testing performance requirements prescribed by NVLAP;

your comments, identified by Docket ID no. EPA-HQ-SFUND-1989-0011, by one of the following methods: http://www.regulations.gov. Follow on-line instructions for submitting comments. Once submitted, comments cannot be edited or removed from Regulations.gov. The EPA may publish any comment received to its public docket. Do not submit electronically any information you consider to be Confidential Business

(a) Generally. The rate of duty on articles accompanying any person, including a crewmember, arriving in the United States (exclusive of duty-free articles and articles acquired in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States) shall be 4 percent, effective January 1, 2001, and 3 percent, effective January 1, 2002, of the fair retail value in the country of

conference, the representative must be recognized to practice as provided in paragraph (b) of §601.502. When a representative presents himself on behalf of an industry member or other person for the initial meeting in the office of a regional regulatory administrator in the Bureau of Alcohol, Tobacco, and Firearms or of the Director, Bureau of Alcohol, Tobacco, and Firearms, he must submit evidence of

(a) Government personnel who suspect or have evidence of attempted or actual exercise of improper influence, misrepresentation of a contingent fee arrangement, or other violation of the Covenant Against Contingent Fees shall report the matter promptly to the contracting officer or appropriate higher authority in accordance with agency procedures. (b) When there is specific evidence or other reasonable basis to suspect one or more of

(a) General. For purposes of paragraph (a)(1)(ii) of §1.955.5, the determination whether a foreign corporation has derived 80 percent or more of its gross income from sources within less developed countries for any taxable year shall be made by the application of the provisions of sections 861 through 864, and §§1.861-1 through

section 300gg–131 of this title applies) for which benefits are provided under the plan or coverage at a participating health care facility by a nonparticipating provider, such provider shall not bill, and shall not hold liable, such participant, beneficiary, or enrollee for a payment amount for such an item or service furnished by such provider with respect to a visit at such facility that is more than the cost-sharing requirement for such item or service (as determined in

§ 222.17(b). (3) The average local real property tax rate of all LEAs in the State. (4) The average per pupil expenditure (APPE) of the LEA, calculated by dividing the LEA's aggregate current expenditures by the total number of children in average daily attendance for whom the LEA provided a free public education. (5) The APPE of the State, as defined in section 8013 of the

Section 1.1445-2 provides for various situations in which withholding is not required under section 1445(a). Section 1.1445-3 provides for adjustments to the amount required to be withheld by transferees under section 1445(a). Section 1.1445-4 prescribes the duties of agents in transactions subject

funded through other public or private sources; (2) to expand and improve on services for infants and toddlers and their families under this subchapter that are otherwise available; (3) to provide a free appropriate public education, in accordance with subchapter II, to children with disabilities from their third birthday to the beginning of the following school year; (4) with the written consent of the

testing data from one product to support expiration dating on any variation of that product, the manufacturer must document and provide, upon request, an appropriate justification for the application of the testing data to the variation of the tested product. (h) If a latex condom contains a spermicide, and the expiration date based on spermicidal stability testing is different from the expiration date based upon latex integrity testing, the product shall bear only the

composites of spirally wound stainless steel and Teflon or similar fluorinated polymer. (c) The Commandant (CG-ENG) approves a cargo containment system using materials other than those described in this section for alkylene oxides on a case by case basis if: (1) The person wishing to have the containment system approved completes any tests prescribed by the Commandant (CG-ENG); and (2) The Commandant (CG

(a) Payment of withheld tax—(1) Deposits of tax. Every withholding agent who withholds tax pursuant to chapter 3 of the Internal Revenue Code (Code) and the regulations under such chapter shall deposit such amount of tax as provided in §1.6302-2(a). If for any reason the total amount of tax

rate under the loan is variable, the interest to be paid in future years must be computed by using the interest rate applicable as of the end of the plan year. If collateral includes more than one class of securities, the number of securities of each class to be released for a plan year must be determined by applying the same fraction to each class. (2) Special rule. A loan will not fail to be exempt merely because the number

§1.401(k)-1(a)(6). Section 401( l) plan. Section 401( l) plan means a plan that— (1) Provides for a disparity in employer-provided benefits or contributions that satisfies section 401(l) in form, and (2) Relies on

, discriminate for or against an organization on the basis of the organization's religious character, motives, or affiliation, or lack thereof, or on the basis of conduct that would not be considered grounds to favor or disfavor a similarly situated secular organization. (b) Nothing in this part shall be construed to preclude the Department from making an accommodation, including for religious exercise, with respect to one or more program requirements on a case-by-case basis

bottling house premises. Premises on which taxpaid United States or foreign wine may be received, stored, mixed with wine of the same kind, tax class and country of origin to facilitate handling, reconditioned, bottled or packed, and removed. (Sec. 201, Pub. L. 85-859, 72 Stat. 1378, as amended, 1381, as amended (26 U.S.C. 5352, 5363))

A litigant must comply with the following requirements when filing a request for official records and information or testimony under this subpart. A request should be filed before a demand. (a) The request must be in writing and must be submitted to the General Counsel. (b) The written request must contain the following information: (1) The caption of the legal

A litigant must comply with the following requirements when filing a request for official records and information or testimony under this part. A request should be filed before a demand is issued. (a) The request must be in writing and must be submitted to the General Counsel. (b) The written request must contain the following information: (1) The caption of the legal

A litigant must comply with the following requirements when filing a request for official records and information or testimony under this part. A request should be filed before a demand. (a) The request must be in writing and must be submitted to the Clerk of the Board who will immediately forward the request to the General Counsel. (b) The written request must contain the following information: