(a) Reports for recovery of excessive profits on Government contracts. For the time for filing annual reports by persons completing Government contracts, see 26 CFR (1939) 17.16 (Treasury Decision 4906, approved June 23, 1939), and 26 CFR (1939) 16.15 (Treasury Decision 4909, approved June 28, 1939), as made applicable to section 1471 of the Internal Revenue Code of 1954 by Treasury Decision 6091, approved August 16, 1954 (19 FR

deficiency if the failure is for not more than one month, plus (2) An additional five percent of the deficiency for each month (or fraction thereof) during which the failure continues, but not to exceed in the aggregate twenty-five percent of the deficiency. If the penalty imposed under paragraph (a) of this section applies, then the penalty imposed under section 6653(a), relating to failure to pay by reason of negligent or intentional disregard of rules and regulations

(1) Award shall be made by mailing or otherwise furnishing a properly executed award document to the successful bidder. (2) When a notice of award is issued, it shall be followed as soon as possible by the formal award. (3) When more than one award results from any single invitation for bids, separate award documents shall be suitably numbered and executed. (4) When an award is

return required by section 6019, whether or not such return is made by hand carrying, shall be filed with the Internal Revenue Service Center, Philadelphia, Pennsylvania, or as designated on the return form or in the instructions issued with respect to such form. (Secs. 6091, 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805))

The proceedings to enforce forfeiture of perishable goods shall be in the nature of a proceeding in rem in the district court of the United States for the district wherein such seizure is made. Whenever such property is liable to perish or become greatly reduced in price or value by keeping, or when it cannot be kept without great expense, the Director or his delegate shall advise the owner, when known, of the seizure thereof. The owner may apply to the Director or

additional submission methods, the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit http://www2.epa.gov/​dockets/​commenting-epa-dockets. FOR FURTHER INFORMATION CONTACT: Madolyn Sanchez, Air Regulatory Management Section, Air Planning and Implementation Branch, Air

(a) No person may offer or accept a hazardous material for transportation in a Large Packaging except as authorized by this subchapter. Except as otherwise provided in this subchapter, no Large Packaging may be filled with a Packing Group I or II material. Each Large Packaging used for the transportation of hazardous materials must conform to the requirements of its specification and regulations for the transportation of the particular commodity.

appendix A to this part. (c) Identification of steel. Material must be identified by any suitable method except that plates and billets for hot-drawn cylinders must be marked with heat number. (d) Manufacture. Cylinders must be manufactured using equipment and processes adequate to ensure that each cylinder produced conforms to the requirements of this subpart

multimedia submissions, and general guidance on making effective comments, please visit https://www.epa.gov/​dockets/​commenting-epa-dockets. FOR FURTHER INFORMATION CONTACT: Jerry Wamsley, EPA Region IX, (415) 947-4111, wamsley.jerry@epa.gov. SUPPLEMENTARY INFORMATION:

26 U.S.C. 501(a), and the membership of which has been traditionally limited to members of one sex and principally to persons of less than nineteen years of age. {"origins":[{"level":"part","identifier":"113","label_level":"Part 113","hierarchy":{"title":"13","chapter":"I","part":"113"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link

only when all intervening interests in, and rights to the actual possession or enjoyment of, the property have expired or are held by persons other than the taxpayer or those standing in a relationship to the taxpayer described in section 267(b) or 707(b). For purposes of the preceding sentence, a fixture which is intended to be severed from the real property shall be treated as tangible personal

prohibited from making that investment because any particular asset is nonincome producing. (1) A fund maintained by the bank, or by one or more affiliated banks,2 exclusively for the collective investment and reinvestment of money contributed to the fund by the bank, or by one or more affiliated banks, in its capacity as trustee, executor, administrator, guardian, or custodian under a uniform gifts to minors act.

. 7905 and 26 U.S.C. 132(f). (3) Establish and maintain uniform Federal Government standards for developing and supporting Federal agencies' transportation fringe benefit programs under 5 U.S.C. 7905 and

Department. The United States Department of Agriculture (USDA). Designated feedlot. A feedlot designated by the Administrator as one eligible to receive sheep and goats from regions not free of classical scrapie, and whose owner or legally responsible representative has signed an agreement as specified in

computer must have browser software installed, e.g., Internet Explorer or Mozilla Firefox; as well as the software Adobe Flash Player version 9.0 or greater, which may be downloaded from the Internet for free. Assistance with online functions is available from IFQ Customer Service by calling 1-866-425-7627 Monday through Friday between 8 a.m. and 4:30 p.m. eastern time. (ii) The RA mailed initial shareholders and dealers with

prescribe by regulations. If an election is made under this subsection, the provisions of this subtitle shall apply as though the Secretary were extending the time for payment of such tax. (b) Extension permitted by SecretaryIf a corporation has a recovery of a foreign expropriation loss to which section 1351 applies and if an election is not made under

: (1) Not renew the contract for an additional term. (2) Modify the contract. (3) Terminate the contract. [73 FR 55771, Sept. 26, 2008]

shall be computed in multiples of 1 hour, disregarding fractional parts less than one-half hour. [38 FR 27012, Sept. 27, 1973, as amended at 57 FR 28605, June 26, 1992]

(a) The frequency 123.100 MHz is available for use by control towers and RCOs at special aeronautical events on the condition that no harmful interference is caused to search and rescue operations in the locale involved. (b) Frequencies in the bands 200.0-285.0 and 325.0-405.0 kHz will normally be assigned only to control towers and RCOs authorized to operate on at least one VHF frequency. The Commission may assign

Time limits. A petition under this section must be made within one year of the date of entry of the order which the petition seeks to have vacated. [61 FR 50558, Sept. 26, 1996. Redesignated and amended at 65 FR 39802, 39803, June 28, 2000]

. ADR with Board participation is available at the initiative of the Board or upon the joint motion of both parties. Guidelines, procedures, and requirements for implementing ADR will be prescribed by agreement of the parties and the Board. Ordinarily, ADR will be performed by a Board member, designated by the Chairman of the Board, that is not one of the three panel members deciding the dispute. (b) Other matters. Upon request

reason(s) for deviating from the governmentwide policy in Executive Order 12549. (b) An exception granted by one agency for an excluded person does not extend to the covered transactions of another agency. {"origins":[{"level":"part","identifier":"1471","label_level":"Part 1471","hierarchy":{"title":"29","subtitle":"B","chapter":"XII","part":"1471"},"current":false,"authority":["E.O. 12549 ,3

General Services grants an exception, the exception must be in writing and state the reason(s) for deviating from the governmentwide policy in Executive Order 12549. (b) An exception granted by one agency for an excluded person does not extend to the covered transactions of another agency. {"origins":[{"level":"part","identifier":"105-68","label_level":"Part 105-68","hierarchy":{"title":"41