R.S. §4811 derived from act Feb. 26, 1811, ch. 26, §4, 2 Stat. 650.

When an action is initiated in the Court of International Trade a copy of the summons will be served in the manner prescribed by the Court of International Trade upon the CBP official(s) who denied the protest(s), and an additional copy will be served upon the Assistant Chief Counsel for Court of International Trade Litigation, United States Customs and Border Protection, 26 Federal Plaza, New York, N.Y. 10007. [CBP Dec

Red blood cells sensitized with complement shall be tested with appropriate positive and negative control antisera. All tests shall be performed in accordance with serological testing procedures approved by the Director, Center for Biologics Evaluation and Research. [50 FR 5579, Feb. 11, 1985, as amended at 50 FR 16474, Apr. 26, 1985; 51 FR 15611, Apr. 25, 1986; 55 FR 11014, Mar. 26, 1990; 67 FR 9587, Mar. 4, 2002; 70 FR

(a) The provisions of this subpart, with the exception of §76.10-90, shall apply to all fire main installations contracted for on or after May 26, 1965. Installations contracted for prior to May 26, 1965, shall meet the requirements of §76.10-90.

Any owner of any building or place, or person having the agency or superintendence of the same, who refuses to admit any officer or employee of the Treasury Department acting under the authority of section 7606 (relating to entry of premises for examination of taxable articles) or refuses to permit him to examine such article or articles, shall, for

(iv) The proportion of the sales or gross receipts, net income, and budget of the trade or business (or separate unit) attributable to the portion. (Secs. 44B, 381, and 7805 of the Internal Revenue Code of 1954 (92 Stat. 2834, 26 U.S.C. 44B); 91 Stat. 148,

For purposes of the regulations under section 597— (a) Unless the context otherwise requires, the terms consolidated group, member and subsidiary have the meanings provided in §1.1502-1; and (b) The following terms have the

resource recapture property, see section 170(e) and §1.170A-4. See §1.1254-3(b)(1) for determination of potential recapture of section 1254 costs on property acquired by gift. See §1.1254-1 (c)(1)(ii) and

(a) In general. All remuneration paid after December 31, 1966, for services performed by a nonresident alien individual, if such remuneration otherwise constitutes wages within the meaning of §31.3401(a)-1 and if such remuneration is effectively connected with the conduct of a trade or business within the United States

section 42 of title 26. (b) Acceptance of letters of creditIn the case of an insured mortgage covering a tax credit project, the Secretary may not require the escrowing of equity provided by the sale of any low-income housing tax credits for the project pursuant to section 42 of

Foreign-trade zone. A foreign-trade zone established and operated pursuant to the Act of June 18, 1934, as amended. In bond. The status of tobacco products and cigarette papers and tubes, which come within the coverage of a bond securing the payment of internal revenue taxes imposed by 26 U.S.C. 5701 or

(a) In general—(1) Purpose and scope of regulations. These regulations provide guidance with respect to the taxation of foreign investments in U.S. real property interests and related matters. This section defines various terms for purposes of sections 897, 1445, and 6039C and the regulations thereunder.

This section lists captions contained in §§1.1441-1 through 1.1441-9. §1.1441-1   Requirement for the deduction and withholding of tax on payments to foreign

to which such section was applicable), the contributions of the employer which were includible in the gross income of the employee for the taxable year when made shall, in accordance with section 72(f), also be treated as part of the consideration paid by the employee. (v) If the trust is not exempt at the time the distribution is received by or made available to the employee, see section 402(b) and paragraph (b) of

forth in part 60 of this subchapter. Critical feature means an integral and readily identifiable part of a flood protection system, without which the flood protection provided by the entire system would be compromised. Curvilinear Line means the border on either a FHBM or FIRM that delineates the special flood, mudslide (i.e., mudflow) and/or flood-related

effect on December 23, 1985; or (ii) that has, or that if used to produce an agricultural commodity, would have an excessive average annual rate of erosion in relation to the soil loss tolerance level, as established by the Secretary, and as determined by the Secretary through application of factors from the universal soil loss equation and the wind erosion equation, including factors for climate, soil erodibility, and field slope.

(a) In a transfer described in section 381(a), the acquiring corporation, as defined in §1.381(a)-1(b)(2), and only that corporation, succeeds to the earnings and profits of the distributor or transferor corporation (within the meaning of §1.381(a)-1(a

stock or securities of the controlled corporation in a transaction described in section 355 (or so much of section 356 as relates to section 355), then, unless paragraph (a)(1)(v) of this section applies, the distributing corporation must also include on or with its return for the year of the distribution the statement required by §1.351-3(a) or 1.368-3(a). If the distributing corporation is a

. In the case of a plan not in existence on January 1, 1974, Schedule B must be filed for the first plan year beginning after September 2, 1974, for which the minimum funding standards apply to the plan, and for each plan year thereafter for which the Schedule must be filed under the instructions accompanying the Schedule and the Form 5500 series. For rules relating to when a plan is considered to be in existence, see

(a) In general. The consistent reporting requirement of §301.6222(a)-1 is generally applied with respect to the source partnership. For purposes of this section, the term source partnership means the partnership (within the meaning of section 6231(a)(1)) from which the partnership

(f) Income. “Income” means gross income as defined under section 61 of the Internal Revenue Code, 26 U.S.C. 61, for all members of the household. This means all income actually received by all members of the household from whatever source derived, unless specifically excluded by the Internal Revenue Code, Part III of Title 26,

Source (U.S. Code) Source (Statutes at Large) 20502(a) 49 App.:26(b). Feb. 4, 1887, ch. 104, 24

of lot 3 in block 8; thence southerly along the westerly line of lots 3 to 10, inclusive, in block 8 a distance of 200 feet to a point on the northerly right-of-way line of Third Avenue; thence along the northerly right-of-way line of Third Avenue extended easterly to a point on the west sixteenth line of section 26; thence northerly along said sixteenth line to a point on the

76°27′16.7″ W, thence southeasterly to latitude 36°59′23.0″ N, longitude 76°26′54.6″ W, thence westerly to latitude 36°59′21.5″ N, longitude 76°26′58.4″ W, thence southeasterly to latitude 36°59′12.9″ N, longitude 76°26′52.4″ W, thence easterly to latitude 36°59′14.2″ N, longitude 76°26′49.1″ W, thence southeasterly to latitude 36°58′37.8″ N, longitude 76°26′26.3″ W, thence easterly to latitude 36°58′43.5″ N, longitude 76°26′13.7″ W, thence northerly to the intersection of the shoreline with the