where: Q = Minimum required rate of discharge in cubic feet per minute of free air at standard conditions (60 °F and 14.7 psia). M = Molecular weight of the product, or 86.7. T

26 U.S.C. 42). Rental unit means a dwelling unit that is not owner-occupied and is rented or available to rent. Residence means a property where one or more families reside. Resident-owned manufactured housing community, for purposes of subpart C of this part

9.104-5(b)). (b) Notice. Pursuant to 26 U.S.C. 6103(a) taxpayer return information, with few exceptions, is confidential. Under the authority of 26 U.S.C. 6103(h)(1), officers and employees of the Department of the Treasury, including the IRS, may have access to taxpayer return information as necessary for purposes of tax administration. The Department of the Treasury has

The manufacturer of tobacco products and cigarette papers and tubes shall be liable for the taxes imposed thereon by 26 U.S.C. 5701: Provided, That when tobacco products, and cigarette papers and tubes are transferred, without payment of tax, pursuant to

the individual for more than one-half of such taxable year, and (iii) (I) during the last 6 months of such taxable year, does not have the same principal place of abode as the individual's spouse, or (II) has a decree, instrument, or agreement (other than a decree of divorce) described in

§ 102-74.415 What is the policy for posting and distributing materials? All persons entering in or on Federal property are prohibited from— (a) Distributing free samples of tobacco products in or around Federal buildings, as mandated by Section 636 of

any duly authorized person for the use of such government information pertaining to the arms, ammunition, or implements of war sold under the terms of that section or to any vessels of war constructed within the jurisdiction of any such government, and to export for the use of any such government coast defense and antiaircraft matériel and ammunition therefor, and vessels of war and their armament and equipment involving such information: Provided, That any information thus communicated or

, contributions by the employer to certain welfare plans and payments made by the employer pursuant to certain profit-sharing, thrift and savings plans. These are discussed in §§ 778.211 through 778.214. Bonuses which do not qualify for exclusion from the regular rate as one of these types must be totaled in with

1.4.1 Electrical supply. Supply power to the heater within one percent of the nameplate voltage. 1.4.2 Natural gas supply. For an unvented gas heater utilizing natural gas, maintain the gas supply to the heater with a normal inlet test pressure immediately ahead of all controls at 7 to 10 inches of water column. The regulator outlet pressure at normal supply test pressure

variable rate debt instrument, the debt instrument is a contingent payment debt instrument. See §1.1275-4 for the treatment of a contingent payment debt instrument. See §1.1275-6 for a taxpayer's treatment of a variable rate debt instrument and a hedge. (2)

has been performing an expanded role in the delivery of primary care for a total of 12 months during the 18-month period immediately preceding June 25, 1993. (c) Physician assistant. A physician assistant must be a person who meets the applicable State requirements governing the qualifications for assistants to primary care physicians, and who meets at least one of the following conditions:

(a) General ruleFor purposes of section 38, in the case of an eligible employer, the small employer pension plan startup cost credit determined under this section for any taxable year is an amount equal to 50 percent of the qualified startup costs paid or incurred by the taxpayer during the taxable year.

section 1563) if any member of such group is a domestic common carrier by railroad or a switching or terminal company all of whose stock is owned by one or more domestic common carriers by railroad. (3) Denial of foreign tax creditNo credit shall be allowed under section 901 for any payments to foreign countries with respect to any

for or against an organization on the basis of the organization's religious motivation, character, or affiliation. (c) Decisions about awards of Federal financial assistance must be free from political interference or even the appearance of such interference and must be made on the basis of merit, not on the basis of religion or religious belief or lack thereof, or on the basis of religious or political affiliation. (d) Nothing in

this chapter. (b) For miscellaneous reasons. An application or a request for service may be rejected, or the benefits of the service may be otherwise denied to, or withdrawn from, any person, without a hearing, by the official in charge of the appropriate market news office with the concurrence of the Director or Chief: (1) For administrative reasons such as the nonavailability of personnel to perform the service; (2) for the

non-agency business may continue to use taxpayer-funded union time in that fiscal year for purposes covered by sections [sic] 7131(a) or 7131(c) of title 5, United States Code. (3) Any time in excess of one-quarter of an employee's paid time used to perform non-agency business in a fiscal year shall count toward the limitation set forth in subparagraph (1) of this subsection in subsequent fiscal years. (iii) No employee, when

of the same consolidated group (as defined in §1.1502-1(h)) as one of the parties to the contract. For purposes of this paragraph (c), a related person is considered to be a party to the contract. (ii) Objective financial information. For purposes of this paragraph (c), objective financial information is any

the taxpayer is unable to make payments under the installment agreement by electronic payment through a debit instrument, the Secretary shall, upon completion of the installment agreement, pay the taxpayer an amount equal to any such fees imposed. (g) Cross referenceFor rights to administrative review and appeal, see section 7122(e).

(a) Except as otherwise provided in this part, the Secretary shall limit the shipment of onions by any one or more of the methods hereinafter set forth whenever he finds from the recommendations and information submitted by the committee, or from other available information, that such regulation would tend to effectuate the declared policy of the act. Such limitation may: (1) Regulate in any or all portions of the production area

before the due date (including extensions) of such original return) timely filed on or after May 30, 2006. For taxable years beginning before May 30, 2006, see §1.302-4 as contained in 26 CFR part 1 in effect on April 1, 2006. (Sec. 302(c)(2)(A)(iii) (68A Stat. 87; 26 U.S.C. 302 (c)(2)(A)(iii))) [T.D. 7535, 43