organic compound in the stream. For process streams that contain nitrogen, air, water, or other inerts that are not organic hazardous air pollutants or volatile organic compounds, the response factor shall be determined on an inert-free basis. The response factor may be determined at any concentration for which the monitoring for leaks will be conducted. Maintain the record specified by §65.163(a)(5

(a) Scope and effective date. The definitions and special provisions in this section apply solely for purposes of determining specified policy acquisition expenses under section 848 of the Internal Revenue Code, this section, and §§1.848-2 and 1.848-3. Unless otherwise specified, the rules of this section are effective for the

, does the requirement that a participant's nonforfeitable accrued benefit be payable in full to a surviving spouse apply to a spouse who has been married to the participant for less than one year? A-26: A plan may provide that a spouse who has not been married to a participant throughout the one-year period

in §601.502(c)). (2) Other documents. The Internal Revenue Service will accept a power of attorney other than form 2848 provided such document satisfies the requirements of §601.503(a). However, for purposes of processing such documents onto the Centralized Authorization File (see

organization approved under §82.38 as meeting either one of the standards in §82.36. Such equipment extracts and recycles refrigerant or extracts refrigerant for recycling on-site or reclamation off-site. (c) Motor vehicle as used in this

describes the manner in which product architecture satisfies safety requirements; (e) A hazard log consisting of a comprehensive description of all safety relevant hazards addressed during the life cycle of the product, including maximum threshold limits for each hazard (for unidentified hazards, the threshold shall be exceeded at one occurrence); (f) A risk assessment and analysis. (1) The risk metric for

to the application of sections 4978 and 4979A with respect to such employer or cooperative. (4) 3-year holding periodThe taxpayer's holding period with respect to the qualified securities is at least 3 years (determined as of the time of the sale). (c) Definitions; special rulesFor purposes of this

classified generally to chapter 23 (§3301 et seq.) of Title 26, Internal Revenue Code. For complete classification of this Act to the Code, see section 3311 of Title 26 and Tables. Amendments 1998—Subsec. (c)(3). Pub. L. 105–220 struck out par. (3

(a) If a single trust (or estate) has more than one beneficiary, and if different beneficiaries have substantially separate and independent shares, their shares are treated as separate trusts (or estates) for the sole purpose of determining the amount of distributable net income allocable to the respective beneficiaries under sections 661 and 662. Application of this rule will be significant in, for example, situations in which income is accumulated for beneficiary A

consequence area. An operator may apply one method to its entire pipeline system, or an operator may apply one method to individual portions of the pipeline system. (Refer to figure E.I.A for a diagram of a high consequence area). II. Guidance on Assessment Methods and

(2) Living arrangements. In addition, a State may elect up to six variations in recognition of the different needs which result from various living arrangements. If a State elects six payment level variations based on differences in living arrangements, one of these six variations must apply only to individuals in Medicaid facilities, that is, facilities receiving title XIX payments with respect to such persons for the cost of their care (see

rusting may be applied to these finished metal surfaces as long as the final surface can be readily wiped free of any foreign materials. (6) For a laminated stator frame, it shall be impossible to insert a 0.0015 inch thickness gauge to a depth exceeding 1⁄8 inch between adjacent laminations or between end rings and laminations.

distinguish between heaters that are free standing, built-in or fireplace inserts. Approved test laboratory means a test laboratory that is approved for wood heater certification testing under §60.535 or is an independent third-party test laboratory that is accredited under ISO-IEC Standard 17025 to perform testing using the test methods

emergency escape path marking which meets the requirements of §25.812(e) of this chapter in effect on November 26, 1984. (d) Emergency light operation. Except for lights forming part of emergency lighting subsystems provided in compliance with

taxable year and did not make any accumulation distributions during such taxable year, then, notwithstanding the amendment made by section 1806(b) of the Reform Act, such trusts shall be treated as one trust for purposes of such taxable year." Plan Amendments Not Required Until

(i) the date that is specified by a foreign government or international organization in a request or expression of a condition described in paragraph (1) or (2) of subsection (b) that is made by the foreign government or international organization concerning the information; or (ii) if there are more than one such foreign governments or international organizations, the latest date so specified by any of them. (C) If

of this title) shall be used for statewide employment and training activities, including— (i) providing assistance to— (I) State entities and agencies, local areas, and one-stop partners in carrying out the activities described in the State plan, including the coordination and alignment of data systems used to carry out the requirements of this Act; (II) local areas for carrying

statutory period for collection, including any period for collection agreed upon in writing by the appropriate TTB officer and the taxpayer. For provisions relating to bonds, see 26 U.S.C. 7101 and 7102 and §§70.281 and 70.282 of this part. (b)

Subsec. (c)(1). Pub. L. 102–190, §614, substituted "in military free fall operations involving parachute deployment by the jumper without the use of a static line" for "at a high altitude with a low opening". 1987—Subsec. (a). Pub. L. 100–26, §8(e)(2)(A), substituted "In this subsection, the term" for "For the purposes of this subsection,". Subsec. (b). Pub. L. 100–26, §8

change—Q/A-23 Amount of payment contingent on change—Q/A-24 Presumption that payment is contingent on change—Q/A-25, 26 Change in ownership or control—Q/A-27, 28, 29 Three-Times-Base-Amount Test for Parachute Payments Three-times-base-amount test—Q/A-30 Determination of present value—Q/A-31, 32, 33 Meaning of “base amount”—Q/A-34

selling in arm's length transactions the same type and model of an article as the one being leased if it periodically and recurringly makes bona fide offers for sale of such articles in the regular course of operation of its business, which offers if accepted would constitute sales at arm's length. Whether the offers are bona fide shall be determined on the basis of the facts in each case, such as sales actually made, the nature of the advertising, sales literature, and other means used to effectuate

(a) The vehicle is fueled at a rate of 10 gal/min to test for fuel spitback emissions. All liquid fuel spitback emissions that occur during the test are collected in a bag made of a material impermeable to hydrocarbons or methanol. The bag shall be designed and used so that liquid fuel does not spit back onto the vehicle body, adjacent floor, etc., and it must not impede the free flow of displaced gasoline vapor from the orifice of the filler pipe. The bag must be

(a) All members of a Board are to have medical, technical, scientific, or other qualifications relevant to the issues to be considered, are subject to the conflict of interest rules applicable to special Government employees, and are to be free from bias or prejudice concerning the issues involved. A member of a Board may be a full-time or part-time Federal Government employee or may serve on an FDA advisory committee but, except with the agreement of all parties

The committee may accept voluntary contributions but these shall only be used to pay for committee expenses unless specified in support of research under §983.46. Furthermore, research contributions shall be free of additional encumbrances by the donor and the committee shall retain complete control of their use. [74 FR 56540