this paragraph constitute special circumstances that would make an award unjust. (g) An applicant that participates in a proceeding on behalf of one or more other persons or entitles that would be ineligible is not itself eligible for an award. [46 FR 57671, Nov. 25, 1981, as amended at 51 FR 18880, May 23, 1986]

of a farm crop or the raising of livestock or other animals if the agreement provides for a security interest in any property subject to the lien imposed by 26 U.S.C. 6321 at the time of tax lien filing, in the crop raised or harvested, or in the livestock or other animals raised. For purposes of paragraphs (b) (1) and (2) of this section, construction or

potential that such information may identify any person. The “appropriate community” is that group of persons who would be able to associate a particular person with a category of transactions one of which is described in the written determination or background file document. The appropriate community may vary according to the nature of the transaction which is the subject of the written determination. For example, if a steel company proposes to enter a transaction involving the purchase and

going from: (1) Self only to self plus one; (2) Self only to self and family; or (3) Self plus one to self and family. (c) You may increase your type of enrollment during the time period beginning 31 days before the QLE and ending 60

(a) General rule. The tax shown on the estate tax return is to be paid at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing the return, see §§20.6075-1 and 20.6091-1. For the duty of the executor to

animals from entering. (b) Condition and site. Housing facilities and areas used for storing animal food or bedding must be free of any accumulation of trash, waste material, junk, weeds, and other discarded materials. Animal areas inside of housing facilities must be kept neat and free of clutter, including equipment, furniture, and stored material, but may contain materials actually used and necessary for cleaning the area, and

When duties and internal revenue taxes on articles in a passenger's baggage are collected, a receipt on Customs Form 368 or 368A shall be issued to the passenger if such duties and taxes are paid in cash. If such duties and taxes are paid by personal check, the check shall be the passenger's receipt unless a receipt is requested. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 92-56, 57 FR 24944, June 12

, opportunity to submit written comments, and either automatically hold a public hearing on the proposed plan or revision or provide the public with the opportunity to request such a public hearing. See 40 CFR 51.102. Notice should include making the proposed plan or revision available for public inspection in at least one location in each region to which it will apply. See 40 CFR 51.102(d)(2). A notice of public hearing to consider the EHD Petition for rulemaking was published on September 26, 2017, in the

For the following discharges incidental to the normal operation of Armed Forces vessels, the Administrator and the Secretary have determined that it is reasonable and practicable to require use of a Marine Pollution Control Device for at least one class of vessel to mitigate adverse impacts on the marine environment: (a) Aqueous Film-Forming Foam: the firefighting foam and seawater mixture discharged during training, testing, or

, Falls Church, VA 22041, Contact Telephone Number (703) 305-0289 (not a toll-free call). To ensure proper handling, please reference RIN No. 1125-AA85 or EOIR Docket No. 18-0502 on your correspondence. You may submit comments electronically or view an electronic version of this interim rule at www.regulations.gov. FOR FURTHER INFORMATION CONTACT: Lauren Alder Reid, Assistant Director

the Director of the Office of Management and Budget; and (ii) the amount in controversy for any taxable year generally does not exceed the amount specified in section 7463. (2) ClinicThe term "clinic" includes— (A) a clinical program at an accredited law, business, or

amount in effect for such calendar year under section 6041(a), then the service-recipient shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments (including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in

(a) General considerations. In authorizing disclosures pursuant to a proper demand for CBP information, one which complies with the provisions of §103.22(c), the Chief Counsel should consider the following factors: (1) Whether the disclosure would be appropriate under the relevant substantive law

available that meets travel requirements (e.g., Government contract, fare, through, excursion, or reduced one way or round trip fare); (b) The U.S. Government is not responsible for charges exceeding those applicable to the type, class, or character authorized in transportation documents; (c) The U.S. Government contractor-issued charge card must be used to the maximum extent possible to procure passenger transportation tickets

(a) [General rule] 1In any case in which a consolidated return is made or is required to be made, the tax shall be determined, computed, assessed, collected, and adjusted in accordance with the regulations under section 1502 prescribed before the last day prescribed by law for the filing

dividing or distributing them. See section 533 and §1.533-1, relating to evidence of purpose to avoid income tax with respect to shareholders. (2) The tax imposed by section 531 may apply if the avoidance is accomplished through the formation or use of one corporation or a chain of corporations. For example, if the capital stock of the M Corporation is held by the N

The creation of any obstruction, not affirmatively authorized by law, to the navigable capacity of any waters, in respect of which the United States has jurisdiction, is hereby prohibited. The continuance of any such obstruction, except bridges, piers, docks, and wharves, and similar structures erected for business purposes, whether heretofore or hereafter created, shall constitute an offense and each week's continuance of any such obstruction shall

period of service under the circumstances stated in paragraph (a) of this section constitutes one period of service and entitlement will be determined by the character of the final termination of such period of active service except that, for death pension purposes, §3.3(b)(3) and (4) is controlling as to basic entitlement when the conditions prescribed therein are met. (c

(a) Disposal site suitability for near-surface disposal. (1) The purpose of this section is to specify the minimum characteristics a disposal site must have to be acceptable for use as a near-surface disposal facility. The primary emphasis in disposal site suitability is given to isolation of wastes, a matter having long-term impacts, and to disposal site features that ensure that the long-term

leading edge of the tread. Railings and midrails shall be provided at any stairway having four or more risers, as follows: (1) For stairways less than 44 inches (1.12 m) wide, at least one railing; and (2) For stairways more than 44 inches (1.12 m) but less than 88 inches (2.24 m) wide, a stair rail or handrail on each side, and if 88 or more inches wide, an additional intermediate handrail. (f

U.S.C. 646) (2) The President shall, after consultation with the Commissioners, prepare a detailed agenda for planned Commission meetings at the earliest practicable time. Suggestions from the public of proposed agenda items are invited. (d) Public notices and Federal Register publication. (1) At least one week before each Commission meeting the