§416.315 must file an application for such benefits. If you die before an application for the benefits is filed with us, we will consider establishing a deemed filing date of an application for such benefits only if a person who would be qualified under §416.542(b) to receive any benefits due you, or someone on his or her

after the third day of observation of purity test cultures and of safety test animals may be released for shipment to the customer and the tests continued throughout the required period; and (iii) Serials released on the basis of satisfactory results of third day observations shall be immediately recalled if evidence of contamination occurs in test cultures or if any of the test animals used to demonstrate product safety, sicken, or die during the observation

period after such plan is transmitted if a resolution described in subsection (d)(2)(B)(ii) is passed by each House of the Congress and thereafter becomes law. (c) Computation of periodFor the purpose of subsection (b) of this section— (1) continuity of session is broken only by an adjournment of Congress sine die; and (2) the days on which either House is not in session because of

N. Security Concerns O. Requests That Vessels Delay Arrival or Remain at Sea Instead of Anchoring P. Requests That the Coast Guard Develop an Anchoring Management Plan Q. Requests To Extend the

National List that were submitted to the Secretary on April 26, 2019. Table 1 summarizes the proposed changes to the National List based on these NOSB recommendations. Open Table Table 1—Substances Being Added to the National List or Current Listings Being Amended

(a) Publication of guidance. Under section 42(n), the Secretary has authority to prescribe regulations as may be necessary or appropriate to carry out the purposes of section 42. The Secretary may also provide guidance through various publications in the Internal Revenue Bulletin. (See §601.601(d)(2)(ii)(

spouse is deceased on the date of the sale or exchange of the property; and (ii) The taxpayer has not remarried at the time of the sale or exchange of the property. (2) Example. The provisions of this paragraph (a) are illustrated by the following example. The example assumes that §1.121-3

One trust to another. A distribution from one trust to another trust is generally an accumulation distribution. See §1.643(c)-1. This general rule will apply regardless of whether the distribution is to an existing trust or to a newly created trust and regardless of whether the trust to which the distribution is made was created by the same person who created

includes the amount of taxes deemed distributed under §§1.666(b)-1A, 1.666(c)-1A, 1.669(d)-1A, and 1.669(e)-1A (whichever are applicable) as a result of such accumulation distribution, to the extent that they were taken into account under paragraphs (b)(2) or (c)(1)(vi) of §1.668 (b)-1A and (b)(2) or (c)(1)(vi) of §1.669(b)-1A in computing the partial tax on such accumulation distribution. For

tax, and included in the gross estate does not include the value of any property in respect of which the deduction for foreign death taxes is allowed. See §20.2014-7. If a charitable deduction or a marital deduction is allowed, the value of such foreign property (after exclusion of the value of any property in respect of which the deduction for foreign death taxes is allowed) is reduced as follows

August 16, 1954, and the due date of the return was on or before September 2, 1958. See also §20.6075-1 for the due date of the return, and §20.6166-2 for definition of the term “interest in a closely held business.” Since the election must be made on or before the due date of the return, the provisions of section 6166 will not apply to a deficiency in a case where, for whatever reason, no election

funds made available for grants under this section among the States awarded such a grant for such fiscal year using a formula prescribed by the Secretary based on the rate of insured unemployment (as defined in section 203(e)(1) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304

IAPs in excess of the limitations on contributions and benefits imposed by sections 415, 401(a)(17), 402(g) or any other applicable provision of the Internal Revenue Code of 1986 (26 U.S.C. 415, 401(a)(17), 402(g)); or (ii) Primarily for the purpose of providing supplemental retirement benefits or other deferred compensation for a select group of directors, management

to provide confirmation of covered family relationship to the covered servicemember pursuant to § 825.122(k). (e) An eligible employee is entitled to 26 workweeks of leave to care for a covered servicemember with a serious injury or illness during a single 12-month period. (1) The single 12-month period described in

cooperating and participating agency shall post to the Dashboard— (i) a hyperlink that directs to a website that contains, to the extent consistent with applicable law— (I) the notification submitted under subsection (a)(1); (II) (aa) where practicable, the application and supporting documents, if applicable, that have been submitted by a

under the terms specified in the OHA Standing Orders on Electronic Transmission. A copy of the request must be served on the Solicitor of the Department of the Interior at the address specified in the OHA Standing Orders on Contact Information. The Standing Orders are available on the Department of the Interior OHA's website at https://www.doi.gov/oha. The request for hearing and any document

in another entity) is eliminated if (and when) it would no longer be taken into account by any person in determining gain or loss on a sale or exchange of any stock of such corporation (or an interest in the other entity). Basis is not eliminated, however, if it is allocated between stock of two corporations under §1.358-2(a). (

for use within such dwelling; or (II) wind energy for nonbusiness residential purposes; (ii) meets the performance and quality standards (if any) which have been prescribed by the Secretary by regulations; (iii) in the case of a combustion rated system, has a thermal efficiency rating of at least 75 percent; and (iv) in the case of a solar

Multifamily property improvement loan means a loan to finance the alteration, repair, improvement, or conversion of an existing structure used or to be used as an apartment house or a dwelling for two or more families. The multifamily structure may not be owned by a corporation, partnership, or trust, unless the prior approval of the Secretary is obtained for an exception to this requirement. Nonresidential property

section 3133, Pub. L. 89–136, title I, §103, Aug. 26, 1965, 79 Stat. 554, set limitation on funds which could be expended in any one State, prior to repeal by Pub. L. 105–393, §102(a). A prior section 3134, Pub. L. 89–136, title I, §104, Aug. 26, 1965, 79 Stat. 554, related to the

rapid rail vehicle, a new light rail vehicle, or any other new vehicle to be used on such system, if the solicitation for such purchase or lease is made after the 30th day following July 26, 1990, and if such bus, rail vehicle, or other vehicle is not readily accessible to and usable by individuals with disabilities, including individuals who use wheelchairs. (b) Purchase and lease of used vehiclesSubject to subsection (c)(1), it shall be considered

wheelchairs, as soon as practicable but in no event later than the last day of the 3-year period beginning on July 26, 1990. (B) Extension for extraordinarily expensive structural changesThe Secretary may extend the 3-year period under subparagraph (A) up to a 30-year period for key stations in a rapid rail or light rail system which stations need extraordinarily expensive structural changes to, or replacement of, existing facilities; except that by

§1.1001-3) during a taxable year results in the recognition of gain by a taxpayer under §1.1001-1(a), and if the requirements of paragraph (a)(3)(ii) of this section are met, there is a deemed charge-off of the debt during that taxable year in the amount specified in paragraph (a)(3)(iii) of this section.

This section lists the major paragraphs contained in §1.168(i)-6. §1.168(i)-6   Like-kind exchanges and involuntary conversions. (a

(a) Determination of control. The determination of whether a corporate partner that is a member of a consolidated group has control of a distributed corporation for purposes of section 732(f) shall be made by applying the special aggregate stock ownership rules of §1.1502-34. (b)

capital asset (referred to in this section and §§1.1244(b)-1 to 1.1244(e)-1, inclusive, as an ordinary loss). Such a loss shall be allowed as a deduction from gross income in arriving at adjusted gross income. The requirements that must be satisfied in order that stock may be considered section 1244 stock are described in