if the taxpayer provides reimbursement for the cost of the transcription and reproduction of such transcript or copy. (b) Safeguards (1) Explanations of processesAn officer or employee of the Internal Revenue Service shall before or at an initial interview provide to the taxpayer— (A) in the case of an in-person interview with the taxpayer relating to the

(a) In general—(1) Purpose. This section provides rules for a member (M) to include in income its excess loss account in the stock of another member (S). The purpose of the excess loss account is to recapture in consolidated taxable income M's negative adjustments with respect to S's stock (e.g., under

terms of the decedent's will or trust agreement or pursuant to a judicial proceeding, to meet the requirements of a QDOT. For this purpose, the requirements of a QDOT include all of the applicable requirements set forth in §20.2056A-2, and the requirements of §20.2056A-2T(d). A reformation pursuant to the terms of the decedent's will or trust instrument must be completed by the time prescribed

Pub. L. 88–29, §4, May 28, 1963, 77 Stat. 50; Pub. L. 96–205, title VI, §608(c), Mar. 12, 1980, 94 Stat. 92. The words "the Trust Territory of the Pacific Islands" are omitted as obsolete. See note at 48 U.S.C. prec. 1681. For continued application of certain laws of the United States in certain cases, see the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States

(a) Faith-based organizations may apply for this award on the same basis as any other organization, as set forth at and, subject to the protections and requirements of this part and 42 U.S.C. 2000bb et seq., the Department will not, in the selection of recipients, discriminate against an organization on the basis of the

, reports, decisions, special publications, or listings of publications are not included within the scope of this part. These documents may be obtained from the GAO Web site, http://www.gao.gov, or by telephone at 202–512–6000, TDD 202–512–2537, or 1–866–801–7077 (toll free). These publications may be downloaded free of charge from the GAO Web site. Paper copies requested from GAO are subject to a

services incident to the international shipment of the good from the country of exportation to the place of importation; and (2) The value of packing materials and containers for shipment as defined in paragraph (m) of this section; (b) Class of motor vehicles. “Class of motor vehicles” means any one of the following categories of motor vehicles: (1) Motor vehicles

. 6295(gg)(2)(A)) On January 30, 2013, DOE published a NOPR (78 FR 6232, the “January 2013 TP NOPR”) proposing amendments to appendix I that would allow for testing the active mode energy consumption of induction cooking products; i.e., conventional cooking tops equipped with induction heating technology for one or more surface units on the cooking top. DOE proposed to incorporate induction cooking tops by amending the definition of “conventional

(ii) You present survey data showing that at least 80 percent of engines in the field get the maintenance you specify at the recommended intervals. (iii) You provide the maintenance free of charge and clearly say so in your maintenance instructions. (iv) You otherwise show us that the maintenance is reasonably likely to be done at the recommended intervals. (2) For engines below 130 kW, you

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

All ingredients used in the manufacture of butter and related products shall be subject to inspection and shall be wholesome and practically free from impurities. Chlorinating facilities shall be provided for butter wash water if needed and all other necessary precautions shall be taken to prevent contamination of products. All finished products shall comply with the requirements of the Federal Food, Drug and Cosmetic Act, as to composition and wholesomeness.

This subpart applies to requests for emergency relief from duty-free imports of perishable products filed with the Department of Agriculture under section 213(f) of the Caribbean Basin Economic Recovery Act of 1983, title II of Pub. L. 98-67, 97 Stat. 384 (19 U.S.C. 2701 et seq.) (the Act).

Should the regulations contained in FAR Subpart 25.9 be inadequate to meet the particular needs of the contracting officer in clearing items through customs and/or obtaining duty-free entry of goods, the contracting officer should contact the nearest U.S. Customs and Boarder Protection office for technical assistance. The location of the nearest office can be found at http://www.customs.gov/xp/cgov/toolbox/contacts/cmcs/.

of library and teaching resources; and (ii) pre-service teacher training and in-service teacher professional development; (C) expansion of opportunities for learning foreign languages, including less commonly taught languages; (D) programs under which foreign teachers and scholars may visit institutions as visiting faculty; (E) programs designed to

expenditures beginning on the date on which the production period of the property begins (as defined in §1.263A-12(c)). Thus, for example, the cost of raw land acquired for development, the cost of a leasehold in mineral properties acquired for development, and the capitalized cost of planning and design activities are taken into account as accumulated production expenditures beginning on the first day of

(a) In general. Under section 179(b)(3)(B), a taxpayer may carry forward for an unlimited number of years the amount of any cost of section 179 property elected to be expensed in a taxable year but disallowed as a deduction in that taxable year because of the taxable income limitation of section 179(b)(3)(A) and §1.179-2(c

an exchange. (2) Contribution of capital to controlled corporationsFor purposes of this chapter, any transfer of property to a foreign corporation as a contribution to the capital of such corporation by one or more persons who, immediately after the transfer, own (within the meaning of section 318) stock possessing at least 80 percent of the total

receive pay for services performed by the assistant from the handicapped employee or a nonprofit organization, without regard to section 209 of title 18. (c) The head of each agency may also employ or assign one or more personal assistants who the head of the agency determines are necessary to enable a handicapped employee of that agency to perform the employee's official

Time period for compliance. The agency shall comply with the obligations established under this section by September 26, 1988, except that where structural changes in facilities are undertaken, such changes shall be made by July 26, 1991, but in any event as expeditiously as possible. (d) Transition plan. In the event that structural changes to facilities will be undertaken to achieve program accessibility, the

affiliated entities. In addition, the adjudicative officer may determine that financial relationships of the applicant other than those described in this paragraph constitute special circumstances that would make an award unjust. (g) An applicant that participates in a proceeding primarily on behalf of one or more other persons or entities that would be ineligible is not itself eligible for an award.

quintuplicate by the heads of departments of the Training Ship and submitted by the Commanding Officer or Superintendent to the Supervisor at least forty-five (45) days before the date of the annual overhaul, with one copy to the Region Director. (iv) The State is authorized to expend not to exceed $5,000 for emergency repairs which become necessary while the Training Ship is on foreign cruise. The Administration shall reimburse the State upon submission of vouchers to

Any person required to furnish a statement to an employee under the provisions of section 6051 or 6053(b) is subject to a civil penalty for willful failure to furnish such statement in the manner, at the time, and showing the information required under such section (or §31.6051-1 or