not apply to amounts which are received as compensation for a nonoccupational injury or sickness nor to amounts received as compensation for an occupational injury or sickness to the extent that they are in excess of the amount provided in the applicable workmen's compensation act or acts. See, however, §§1.105-1 through 1.105-5 for rules relating to exclusion of such amounts from gross income.

to inform the public about an actual or alleged Federal Government activity and the request is made by a person primarily engaged in disseminating information. (i) In most situations, a person primarily engaged in disseminating information will be a representative of the news media. (ii) If you are not a full time member of the news media, to qualify for expedited processing here, you must establish that your main

For purposes of this section, the term "2-percent shareholder" means any person who owns (or is considered as owning within the meaning of section 318) on any day during the taxable year of the S corporation more than 2 percent of the outstanding stock of such corporation or stock possessing more than 2 percent of the total combined voting power of all stock of such corporation.

not an expenditure unless the facility is owned or controlled by any political party, political committee, or candidate, in which case the cost for a news story: (a) That represents a bona fide news account communicated in a publication of general circulation or on a licensed broadcasting facility; and (b) That is part of a general pattern of campaign-related news account that give reasonably equal coverage to all opposing

contribution unless the facility is owned or controlled by any political party, political committee, or candidate, in which case the costs for a news story: (a) That represents a bona fide news account communicated in a publication of general circulation or on a licensed broadcasting facility; and (b) That is part of a general pattern of campaign-related news accounts that give reasonably equal coverage to all opposing candidates in

deduction for any taxable year the amount of the nuclear decommissioning costs with respect to which economic performance (within the meaning of section 461(h)(2)) occurs during such taxable year. (d) Ruling amountFor purposes of this section— (1) Request requiredNo deduction shall be allowed for any

and responsibilities among the various levels of government. For the reasons discussed above, I certify this proposed regulation: (1) Is not a “significant regulatory action” under Executive Order 12866, (2) Will not affect intrastate aviation in Alaska, and

Before removal from a factory under this subpart, every package of cigars shall have adequately imprinted on it, or on a label securely affixed to it— (a) The designation “cigars”; (b) The quantity of cigars contained in the package; and (c) For small cigars, the classification of the product for tax purposes; (i.e., either “small” or “little”).

alternating proprietor shall execute a consent of surety to continue in effect all bonds. Where wine, spirits, or other accountable materials subject to tax under 26 U.S.C. chapter 51 are to be retained in tanks on the wine premises to be alternated, an outgoing proprietor who has filed bond as required under

For rules relating to the deduction for certain expenses of living abroad applicable to taxable years beginning before January 1, 1982, see 26 CFR 1.913-1 through 1.913-13 as they appeared in the Code of Federal Regulations revised as of April 1, 1982. (Sec. 911 (95 Stat. 194; 26 U.S.C. 911) and sec. 7805 (68A Stat. 917

This section lists the paragraphs contained in §§1.907(a)-0 through 1.907(f)-1. §1.907(a)-0   Introduction (for taxable years beginning after

overcrowding shall have the meaning provided in section 102(a)(10) of the Act. Extent of poverty means the number of persons whose incomes are below the poverty level based on data compiled and published by the United States Bureau of the Census available from the latest census referable to the same point or period in time and the latest reports from the Office of Management and Budget. For purposes of this part, the Secretary

only if such entities qualify as disseminators of “news”) who make their products available for purchase or subscription or by free distribution to the general public. These examples are not all-inclusive. Moreover, as methods of news delivery evolve (for example, the adoption of the electronic dissemination of newspapers through telecommunications services), such alternative media shall be considered to be news media entities. A freelance journalist shall be regarded as working for a news media

August 6, 1997, and a tax has been assessed or paid for such prior calendar period, the value of the gift, for purposes of arriving at the correct amount of the taxable gifts for the preceding calendar periods (as defined under §25.2504-1(a)), is the value used in computing the tax for the last preceding calendar period for which a tax was assessed or paid under chapter 12 of the Internal Revenue

§31.3402(n)-1 are true with respect to an individual, he may furnish his employer with a signed withholding exemption certificate which contains such statements. For form and contents of such certificates, see §31.3402(f)(5)-1. The employer is required to request a withholding exemption certificate from each employee, but if the employee fails to furnish such certificate, such employee shall be considered as a single

allowances for income tax purposes. (d) In classified or composite accounts, the average useful life and rate shall be redetermined whenever additions, retirements, or replacements substantially alter the relative proportion of types of assets in the accounts. See example (2) in paragraph (b) of §1.167(b)-1 for method of determining the depreciation rate for a

section. (b) The Committee shall— (1) advise the Under Secretary for Health on all matters pertaining to geriatrics and gerontology; (2) assess, through an evaluation process (including a site visit conducted not later than three years after the date of the establishment of each new center and not later than two years after the date of the last evaluation of those centers in operation on August 26, 1980

and place for filing. Returns required to be made under this section must be filed with the Internal Revenue Service Center designated in the instructions for the form on or before February 28 (March 31 if filed electronically) of the year following the calendar year in which the payment of reportable death benefits was made. However, see §1.6050Y-1(b)(5) for transition rules.

, (301) 837-2000, or toll free (866) 272-6272. (b) The locations of NARA's research rooms are shown in part 1253 of this chapter. Hours for research rooms are posted at http://www.archives.gov. Contact our facilities directly for information about their particular holdings. A facility or unit director may authorize that documents be made available at times other than the times specified. (c) Before

§ 101-26.306 Planned requisitioning for GSA stock items. In preparing requisitions for GSA stock items, agencies shall follow schedules or cyclical plans for replenishment of stocks so as to reduce the number of repetitive requisitions required while adjusting ordering frequency to comply with the

screened for cholesterol abnormalities, which has in effect a rating of A or B in the current recommendations of the United States Preventive Services Task Force with respect to the individual. The provider bills the plan for an office visit and for the laboratory work of the cholesterol screening test.(ii) Conclusion. In this Example 1, the plan may not impose any cost-sharing requirements with respect to the separately

(a) For episodes beginning on or before December 31, 2019, an episode with four or fewer visits is paid the national per-visit amount by discipline determined in accordance with §484.215(a) and updated annually by the applicable market basket for each visit type, in accordance with

(a) In general—(1) Targeted jobs credit. Under section 44B a taxpayer may elect to claim a credit for wages (as defined in section 51(c) paid or incurred to members of a targeted group (as defined in section 51(d)). Generally, to qualify for the credit, the wages must be paid or incurred to members of a targeted group first hired after September 26, 1978. However, wages paid of incurred to

deck covering. (e) Spot check tests. (1) Deck coverings are not inspected at regularly scheduled factory inspections; however, the cognizant Officer in Charge, Marine Inspection, may detail a marine inspector at any time to visit any place where deck coverings are manufactured to conduct any inspections or examinations deemed advisable and to select representative samples for further