business within the meaning of section 1402(c) and §1.1402(c)-1. If an individual performs service for a State or a political subdivision thereof in any period in more than one position, each position is treated separately for purposes of the preceding sentence. See also paragraph (f) of

after August 5, 1997, or with respect to an increase in taxable gifts required under section 2701(d) and §25.2701-4 of this chapter, then the amount of the taxable gift will be the amount as finally determined for gift tax purposes under chapter 12 of the Internal Revenue Code and the amount of the taxable gift may not thereafter be adjusted. The rule of this paragraph (b) applies to adjustments

(a) For purposes of section 2013 and §§20.2013-1 to 20.2013-6, the term “property” means any beneficial interest in property, including a general power of appointment (as defined in section 2041) over property. Thus, the term does not include an interest in property consisting merely of a bare legal title, such as that of a trustee. Nor does the term include a power

(3) Supplemental Annuity Tax. The supplemental annuity tax for each work-hour for which compensation is paid by an employer for services rendered during any calendar quarter by employees is imposed at the tax rate determined each calendar quarter by the Railroad Retirement Board. See also §31.3221-3

103(j) (and the regulations thereunder) which relates to obligations which must be in registered form to be tax-exempt. (5) Issuer. Except as provided in §1.163-5T(d) (relating to pass-through certificates) and §1.163-5T(e

§48.4216(c)-1 on any subsequent payments made on such returned installment account until such time as there shall have been paid the total tax liability with respect to the account as computed under paragraph (a) of this section. (e) Limitation. The sum of the amounts payable under this section and

and used during the taxable year for farming purposes on a farm of which the claimant is the owner, tenant, or operator, (4) The number of gallons of gasoline used during the taxable year for the purposes described in section 6420(c)(3)(A) and §48.6420-4(d) (relating to cultivating, raising, or harvesting) by a person other than the owner, tenant, or operator on a

(b) of this section. See section 34(a) relating to credit for certain uses of gasoline and special fuels, (and lubricating oil used prior to January 7, 1983). See §48.6421-3 for the time within which a claim for credit or payment must be made under this section. See §48.6421-4 for the meaning of

, with a stopover in Minneapolis, no further evidence will be required to establish that no tax applies with respect to the amount paid for the portion of transportation between Minneapolis and Edmonton. A similar result will be reached if a through ticket is purchased for the same air transportation which begins after November 15, 1962, and the trip is not “uninterrupted international air transportation” within the meaning of section 4262(c) (3) and paragraph (c) of

, an assessment is made and a tax lien arises with respect to A's delinquent tax liability. On February 25, 1968, in accordance with §301.6323(f)-1, a notice of lien is properly filed. On March 1, 1968, A negotiates a loan from B, the security for which is a second mortgage on property owned by A. The first mortgage on the property is held by C and has priority over the tax lien. Upon

(a) Intervention in proceeding with respect to enforcement of a summons. Under section 7609(b)(1), a person entitled to notice of a summons under section 7609(a) and §301.7609-2 is entitled to intervene in any proceeding brought under section 7604 with respect to the enforcement of that summons.

) State insurance lawA State insurance law described in this subsection is a law that— (1) requires a church plan, or an organization described in section 414(e)(3)(A) of title 26 and section 1002(33)(C)(i) of this title to the extent that it is administering or

Equal Opportunity clause means the clause at 52.222-26, Equal Opportunity, as prescribed in 22.810(e). E.O. 11246 means Parts II and IV of Executive Order 11246, September 24, 1965 (30 FR 12319), and any

§679.24(e)(3), and your vessel is... then you must use this seabird avoidance gear in conjunction with requirements at §679.24(e)... >26 ft to 55 ft LOA and without masts, poles, or rigging

, scientific, cultural, and scenic resources of the unit. (d) Any person conducting operations on January 26, 1977, shall be required to submit a plan of operations to the Superintendent. If otherwise authorized, operations in progress on January 26, 1977, may continue for 120 days from that date without having an approved plan. After 120 days from January 26, 1977, no such operations shall be conducted without a plan approved by the Regional Director, unless access is

. The beginning point is the intersection of sections 25, 26, 35 and 36 (Davenport Quadrangle, T. 10S., R. 3W.) which coincides with the 800-foot contour line and is approximately .6 mile northwest of the top of Bald Mountain. (1) From the beginning point, the boundary follows the 800-foot contour line in a meandering manner in a generally northwesterly direction across section 26 into section 27 (T. 10S., R. 3W.). (2) Thence along

(a) Exportation of tobacco productsThe shipment or delivery of manufactured tobacco, snuff, cigars, or cigarettes, for consumption beyond the jurisdiction of the internal-revenue laws of the United States, as defined by section 2197(a) of title 26, shall be deemed exportation within the meaning of the customs and internal-revenue laws

as principal; and (3) the product is not title insurance, or an annuity contract the income of which is subject to tax treatment under section 72 of title 26. (c) DefinitionFor purposes of this section, the term "insurance" means— (1) any product regulated as insurance as of January 1

Source (U.S. Code) Source (Statutes at Large) 20504(a) 49 App.:26(d). Feb. 4, 1887, ch. 104, 24 Stat. 379, §25(d); added

The provisions of the Act of August 25, 1916, entitled "An Act to establish a national park service, and for other purposes," 1 and the Act of February 26, 1917, entitled "An Act to establish the Mount McKinley National Park, in the Territory of Alaska," [16 U.S.C. 347 et seq.] together with all Acts

inmachinery space Under 262 1 0 26 and over, but under 40 2 1 40 and over, but not over 65

§ 165.711 Safety Zone: Port Everglades, Fort Lauderdale, FL. (a) Regulated area. A moving safety zone is established in the following area: (1) The waters around naval aircraft carriers entering Port Everglades in an area 700 yards forward, 500 yards astern and 350 yards on either side of each vessel, beginning at the Port Everglades Sea Buoy in approximate position 26°05.5′ N, 80°04.8′ W and

/uscode/29/1060\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e1060\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/29/1135\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e1135\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/410\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C. 410\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/411\" class=\"usc

paragraph (a) of this section, are: (i) A Governmentwide regulation currently codified by DoD at 32 CFR part 26, which implements the Drug-Free Workplace Act of 1988 as it applies to grants (41 U.S.C. chapter 81, as amended); (ii) A Government regulation currently codified by DoD at

°46′00″ N, 122°17′28″ W; NE to 37°46′03″ N, 122°17′26″ W; where it joins the Naval Air Station, Alameda, Breakwater. (2) The waters of the entrance channel to Oakland Inner Harbor (San Antonio Estuary) between the westerly end of the rock wall on the south side of the channel and the easterly boundary of the Naval Air Station. (b) The regulations. (1) No

sections 611a and 1437y of Title 42, The Public Health and Welfare, amended section 1383 of this title, sections 32 and 6213 of Title 26, Internal Revenue Code, and

Statutory Notes and Related Subsidiaries Effective Date of 1958 Amendment Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as Effective Date note under