ensuring that these entities comply with the requirements of this part concerning the collection and retention of evidence of payment of the HVUT as a condition of registration for vehicles subject to such tax and develop adequate procedures to maintain such compliance. The State or other responsible entity shall retain a copy of the receipted IRS Schedule 1 (Form 2290), or an acceptable substitute prescribed by 26 CFR part 41 sec. 41.6001-2 for a period of 1 year for purposes of evaluating State

Class III. (c) Date PMA or notice of completion of a PDP is required. A PMA or a notice of completion of a PDP is required to be filed with the Food and Drug Administration on or before December 26, 1996 for any carboxymethylcellulose sodium and cationic polyacrylamide polymer denture adhesive that was in commercial distribution before May 28, 1976, or that has, on or before December 26, 1996 been found to be substantially

) Date PMA or notice of completion of a PDP is required. A PMA or a notice of completion of a PDP is required to be filed with the Food and Drug Administration on or before December 26, 1996 for any polyacrylamide polymer (modified cationic) denture adhesive that was in commercial distribution before May 28, 1976, or that has, on or before December 26, 1996 been found to be substantially equivalent to a polyacrylamide polymer (modified cationic) denture adhesive

(premarket approval). (c) Date PMA or notice of completion of a PDP is required. A PMA or a notice of completion of a PDP is required to be filed with the Food and Drug Administration on or before December 26, 1996 for any implanted electrical urinary continence device that was in commercial distribution before May 28, 1976, or that has, on or before December 26, 1996 been found to be substantially equivalent to an implanted

receiver. (b) Classification. Class III (premarket approval). (c) Date premarket approval application (PMA) or notice of completion of a product development protocol (PDP) is required. A PMA or notice of completion of a PDP is required to be filed with the Food and Drug Administration on or before September 26, 1984. Any implanted cerebellar stimulator that was

The Secretary of the Interior is authorized to accept for Everglades National Park purposes, title to approximately 1,160 acres of land and submerged land lying within sections 25, 26, and 36 of township 53 south, range 29 east, and section 30, township 53 south

Philippines, while the forces were in the service of the U.S. Armed Forces pursuant to the military order of the President dated July 26, 1941, including among the military forces organized guerrilla forces under commanders appointed, designated, or subsequently recognized by the Commander in Chief, Southwest Pacific Area, or other competent authority in the U.S. Army. This service must have been rendered at any time during the period beginning July 26, 1941 and ending on December 30, 1946.

dismantled and out of commission. (4) With the exception of vessels of the U.S. Maritime Administration, any vessel with title vested in the United States and which is used for public purposes. (b) [Reserved] [CGFR 67-83, 33 FR 1113, Jan. 27, 1968, as amended at 42 FR 49027, Sept. 26, 1977; 43 FR 968, Jan. 5, 1978; CGD 77-081, 46 FR 56204, Nov. 16, 1981; CGD 86-033, 53 FR 36026, Sept. 16

amended; 75 Stat. 65; \u003ca href=\"https://www.govinfo.gov/link/uscode/29/201\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e29 U.S.C. 201–219\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-10275\" class=\"fr-reference\" data-reference=\"26 FR 10275\"\u003e26 FR 10275\u003c/a\u003e, Nov. 2, 1961, unless otherwise noted.\n"],"link":"/current/title-29/part-793","title":"Part 793"}]}

"},"current":false,"authority":["Secs. 1–19, 52 Stat. 1060, as amended; 75 Stat. 65; \u003ca href=\"https://www.govinfo.gov/link/uscode/29/201\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e29 U.S.C. 201–219\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-10275\" class=\"fr-reference\" data-reference=\"26 FR 10275\"\u003e26 FR 10275\u003c/a\u003e, Nov. 2, 1961, unless otherwise noted.\n"],"link":"/current/title-29/part-793","title

://www.federalregister.gov/citation/26-FR-2583\" class=\"fr-reference\" data-reference=\"26 FR 2583\"\u003e26 FR 2583\u003c/a\u003e; \u003ca href=\"/current/title-3/part-1961\" class=\"cfr external\"\u003e3 CFR 1961\u003c/a\u003e Supp.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/45-FR-30814\" class=\"fr-reference\" data-reference=\"45 FR 30814\"\u003e45 FR 30814\u003c/a\u003e, May 9, 1980, unless otherwise noted.\n"],"link":"/current/title-34/part-7","title":"Part 7"}]}

\" rel=\"noopener noreferrer\"\u003e29 U.S.C. 254\u003c/a\u003e. \u003ca href=\"https://www.govinfo.gov/link/plaw/104/public/188\" class=\"publ external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003ePub. L. 104–188\u003c/a\u003e, 100 Stat. 1755.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-190\" class=\"fr-reference\" data-reference=\"26 FR 190\"\u003e26 FR 190\u003c/a\u003e, Jan. 11, 1961, unless otherwise noted.\n"],"link":"/current/title-29/part-785","title

external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e29 U.S.C. 254\u003c/a\u003e. \u003ca href=\"https://www.govinfo.gov/link/plaw/104/public/188\" class=\"publ external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003ePub. L. 104–188\u003c/a\u003e, 100 Stat. 1755.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-190\" class=\"fr-reference\" data-reference=\"26 FR 190\"\u003e26 FR 190\u003c/a\u003e, Jan. 11, 1961, unless otherwise noted.\n"],"link":"/current

\"\u003e29 U.S.C. 254\u003c/a\u003e. \u003ca href=\"https://www.govinfo.gov/link/plaw/104/public/188\" class=\"publ external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003ePub. L. 104–188\u003c/a\u003e, 100 Stat. 1755.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/26-FR-190\" class=\"fr-reference\" data-reference=\"26 FR 190\"\u003e26 FR 190\u003c/a\u003e, Jan. 11, 1961, unless otherwise noted.\n"],"link":"/current/title-29/part-785","title":"Part 785"}]}

On and after December 26, 2007, none of the funds made available in this Act or any other Act may be used for the construction, repair (other than emergency repair), overhaul, conversion, or modernization of vessels for the National Oceanic and Atmospheric Administration in shipyards located outside of the United States.

68 FR 51421, Aug. 26, 2003, as amended at 89 FR 67866, Aug. 22, 2024] {"origins":[{"level":"part","identifier":"102-38","label_level":"Part 102-38","hierarchy":{"title":"41","subtitle":"C","chapter":"102","subchapter":"B","part":"102-38"},"current":false,"authority":["\u003ca href=\"https

[56 FR 48979, Sept. 26, 1991, as amended at 71 FR 68494, Nov. 27, 2006] {"origins":[{"level":"part","identifier":"51-3","label_level":"Part 51-3","hierarchy":{"title":"41

56 FR 48980, Sept. 26, 1991, as amended at 71 FR 68494, Nov. 27, 2006] {"origins":[{"level":"part","identifier":"51-4","label_level":"Part 51-4","hierarchy":{"title":"41","subtitle":"B","chapter":"51","part":"51-4"},"current":false,"authority":["\u003ca href

":[{"level":"part","identifier":"9037","label_level":"Part 9037","hierarchy":{"title":"11","chapter":"I","subchapter":"F","part":"9037"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/26/9037\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C. 9037\u003c/a\u003e and \u003ca href=\"https://www.govinfo.gov/link/uscode/26/9039\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e9039(b)\u003c/a\u003e.\n"],"source

1998—Pub. L. 105–206 amended directory language of Pub. L. 105–34, §226(a). See 1997 Amendment note below. 1997—Pub. L. 105–34, §226(a), as amended by Pub. L. 105–206, renumbered section 1397D of this title as this section.

56 FR 48981, Sept. 26, 1991, as amended at 59 FR 59343, Nov. 16, 1994] {"origins":[{"level":"part","identifier":"51-5","label_level":"Part 51-5","hierarchy":{"title":"41","subtitle":"B","chapter":"51","part":"51-5"},"current

tax provided for in this chapter. Editorial Notes Prior Provisions A prior section 5554, act

Editorial Notes Prior Provisions Provisions similar to those comprising this section were contained in prior section 5215, act

§1.61-22. (2) Loan treatment—(i) General rule. A payment made pursuant to a split-dollar life insurance arrangement is treated as a loan for Federal tax purposes, and the owner and non-owner are treated, respectively, as the borrower and the lender, if—