For provisions relating to the time and manner of depositing the tax imposed by section 3301, see the provisions of §31.6302(c)-3. For provisions relating to the time and manner of depositing the railroad unemployment repayment tax imposed by section 3321(a), see §31.6302(c)-2A. [T.D. 7037, 35 FR 6709, Apr. 28

(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see §301.7701-18 of this chapter. (b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund, see §1.6694-1 of this chapter. (b) Effective/applicability date. This section is applicable to returns and claims for refund

Any person succeeding to and carrying on a business for which the special tax imposed by section 4411 has been paid, and any taxpayer changing his residence address or his place of business, without registering such change as provided in §§44.4905-1 and 44.4905-2 shall be liable to an additional tax, and to the penalty prescribed in section 6651 for failure to make a return. (For regulations

The lands hereafter described, to wit: The southwest quarter of the northwest quarter, section 25, and the southeast quarter of the northeast quarter, section 26, township 29 north, range 3 east, Mount Diablo meridian, in the State of California, are added to and

Attorneys at law who are admitted to practice before the Federal courts or before the courts of any State or Territory of the United States may practice before the Commission. An attorney practicing before the Commission is expected to conform to the standards of conduct set forth in the American Bar Association's Model Rules of Professional Conduct in addition to the specific requirements of this chapter. [Rule 26.]

If any article of manufacture or produce requiring brands, stamps, or marks of whatever kind to be placed thereon, is sold upon levy, forfeiture (except as provided in section 5688 with respect to distilled spirits), or other process provided by law, the same not having been branded, stamped, or marked, as required by law, the officer selling the same

In the case of a domestic corporation, there shall be allowed as a deduction amounts (to the extent not compensated for) paid or incurred pursuant to an agreement entered into under section 3121(l) with respect to services performed by United States citizens employed by foreign subsidiary corporations. Any reimbursement of any amount previously allowed

Capital loss. If any security which is a capital asset becomes wholly worthless at any time during the taxable year, the loss resulting therefrom may be deducted under section 165(a) but only as though it were a loss from a sale or exchange, on the last day of the taxable year, of a capital asset. See section 165(g)(1). The amount so allowed as a deduction shall be subject to the limitations upon capital losses described in paragraph (c)(3) of

(a) Loss disallowance—(1) General rule. No deduction is allowed for any loss recognized by a member of a consolidated group with respect to the disposition of stock of a subsidiary. However, for transactions involving loss shares of subsidiary stock occurring on or after September 17, 2008, see

§1.706-1(a). Such distributive share shall be determined as provided in section 704 and §1.704-1.) Accordingly, in determining his income tax: (1) Each partner shall take into account, as part of his gains and losses from sales or exchanges of capital assets held for not more than 1 year

to a partner up to the amount of built-in gain that is allocable to the partner on section 704(c) property (as defined under §1.704-3(a)(3)(ii)) or property for which reverse section 704(c) allocations are applicable (as described in §1.704-3(a)(6)(i)) where such property is subject to the

against such taxes pursuant to section 6362(b)(2) (B) or (C) or section 6362(c)(4) and paragraph (c) of §301.6362-4 of this chapter (Regulations on Procedure and Administration) (relating to the credit for income taxes of other States or political subdivisions thereof) and paragraph (c)(2) of §301.6361

section 552 of title 5 (commonly known as the "Freedom of Information Act") and section 552a of title 5 (commonly known as the "Privacy Act"), to maximize public participation and transparency, including making the scientific and technical advice of the Board and any committees or investigative panels of the Board publically available in electronic form on the website of the Environmental Protection

programs at appropriate Federal agencies. (k) Report (1) In generalIf the Secretary establishes the program described in subsection (a), not less than once every 2 years thereafter, the Secretary shall submit to Congress, and make publicly available on the website of the Department of Energy, a report on the program, including— (A) a description of—

measure-threshold-specific cut point can make as compared to the prior year's measure-threshold-specific cut point. A cut point cap can restrict upward movement, downward movement, or both. Display page means the CMS website on which certain measures and scores are publicly available for informational purposes; the measures that are presented on the display page are not used in assigning Part C and D Star Ratings.

Regulatory Flexibility Act (RFA) analysis may be obtained from the Southeast Regional Office website at https://www.fisheries.noaa.gov/​action/​framework-action-fishery-management-plan-reef-fish-resources-gulf-mexico-modification. FOR FURTHER INFORMATION CONTACT: Peter Hood, NMFS Southeast Regional Office, telephone: 727-824-5305, email: peter.hood

regulatory mechanisms; or (e) Other natural or manmade factors affecting its continued existence. (3) Biological, commercial trade, or other relevant data concerning any threats (or lack thereof) to this Bi-State DPS and existing regulations that may be addressing those threats. (4) Information on current habitat conditions, including, but not limited to, quality of upland and

DATES: This final rule is effective on March 15, 2019. ADDRESSES: EPA has established a docket for this action under Docket ID No. EPA-R05-OAR-2017-0212. All documents in the docket are listed on the www.regulations.gov website. Although listed in the index, some information is not publicly available, i.e., Confidential Business

experimental product to the market dominant or competitive product list. For additional information, Order No. 4973 can be accessed electronically through the Commission's website at https://www.prc.gov. DATES: Effective: March 4, 2019. FOR FURTHER INFORMATION CONTACT: David A

DATES: This final rule is effective on March 15, 2019. ADDRESSES: EPA has established a docket for this action under Docket ID No. EPA-R05-OAR-2017-0212. All documents in the docket are listed on the www.regulations.gov website. Although listed in the index, some information is not publicly available, i.e., Confidential Business

under Docket Identification No. EPA-R01-OAR-2018-0212. All documents in the docket are listed on the https://www.regulations.gov website. Although listed in the index, some information is not publicly available, i.e., CBI or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the internet and will be publicly available only in hard copy form. Publicly available docket materials are available at

The EPA has established a docket for this action under Docket ID No. EPA-R06-OAR-2018-0675. All documents in the docket are listed on the www.regulations.gov website. Although listed in the index, some information is not publicly available, e.g., Confidential Business Information or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the internet and will be publicly available only in hard copy

DATES: This rule will be effective May 13, 2019. ADDRESSES: EPA has established a docket for this action under Docket Identification No. EPA-R04-OAR-2018-0542. All documents in the docket are listed on the www.regulations.gov website. Although listed in the index, some information may not be publicly available, i.e.,

. DATES: This final rule is effective June 24, 2019. ADDRESSES: EPA has established a docket for this action under Docket ID No. EPA-R05-OAR-2018-0625. All documents in the docket are listed in the http://www.regulations.gov website. Although listed in the index, some information is not publicly available

for this action under Docket ID Number EPA-R03-OAR-2018-0722. All documents in the docket are listed on the https://www.regulations.gov website. Although listed in the index, some information is not publicly available, e.g., confidential business information (CBI) or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the internet and will be publicly available only in hard copy form. Publicly