Pub. L. 101–549, title VIII, §808, Nov. 15, 1990, 104 Stat. 2690, provided that: "(a) Definition.—For purposes of this section, 'renewable energy' means energy from photovoltaic, solar thermal, wind, geothermal, and biomass energy production technologies. "(b) Rate

A PSC may adopt, in accordance with §1.441-1(c), the calendar year, a taxable year elected under section 444, or a 52-53-week taxable year ending with reference to the calendar year or a taxable year elected under section 444 without the approval of the Commissioner. See

not all of the securities of that class are called. (b) Disposition of certain business holdings—(1) In general. Under section 101(l)(2)(B) of the Tax Reform Act of 1969 (83 Stat. 533), the sale, exchange, or other disposition of property which is owned by a private foundation on May 26, 1969, to a disqualified person shall not be an act of self

Prior sections 3201 to 3204 were repealed by Pub. L. 105–393, title I, §102(a), Nov. 13, 1998, 112 Stat. 3597. Section 3201, Pub. L. 89–136, title VI, §601(a), Aug. 26, 1965, 79 Stat. 569; Pub. L. 97–195, §1(c)(3

payments. Except as provided in section 467 and the regulations thereunder and except as otherwise provided by the Commissioner in published guidance (see §601.601(d)(2) of this chapter), gross income includes advance rentals, which must be included in income for the year of receipt regardless of the period covered or the method of accounting employed by the taxpayer. An amount received by a

and training, such as the United States Naval Academy and the United States Military Academy. (c) Amounts paid as compensation for services or primarily for the benefit of the grantor. (1) Except as provided in paragraph (a) of §§1.117-2 and 1.117-5, any amount paid or allowed to, or on behalf

the trust or estate within the meaning of section 642(h)(2) and paragraph (a) of this section (see example in §1.642(h)-5). [T.D. 6500, 25 FR 11814, Nov. 26, 1960, as amended by T.D. 7564, 43 FR 40495, Sept. 12, 1978]

section 205(a) of act July 26, 1947, ch. 343, title II, 61 Stat. 501. Section 205(a) of act July 26, 1947, was repealed by section 53 of act Aug. 10, 1956, ch. 1041, 70A Stat. 641. Section 1 of act Aug. 10, 1956

Any moneys received on and after May 24, 1950, in settlement of such debts or from the sale of livestock so repaid to the United States shall be deposited in the revolving fund established pursuant to the Acts of June 18, 1934 (48 Stat. 984) [25 U.S.C. 5101 et seq.], and June 26, 1936 (49 Stat. 1967), as amended and supplemented.

The public hearing, originally scheduled for August 26, 2019 at 10:00 a.m. is cancelled. FOR FURTHER INFORMATION CONTACT: Regina Johnson, Publications and Regulations Specialist at (202) 317-6901 (not a toll-free number). ADDRESSES:

Program to Stimulate Competitive Research" in introductory provisions. Subsec. (b). Pub. L. 114–329, §103(e)(2)(C), substituted "the Program" for "the program". Planning Grants Pub. L. 107–368, §26, Dec. 19, 2002, 116 Stat. 3067, provided that: "The Director is authorized to accept planning proposals

[26 FR 1608, Feb. 24, 1961, as amended at 26 FR 8561, Sept. 13, 1961; 26 FR 12766, Dec. 30, 1961]

beverage use from use in small quantities for flavoring drinks at the time of serving for immediate consumption. (26 U.S.C. 5002, 5171)

of the emergency method or procedure terminates, the proprietor must revert to full compliance with all applicable regulations. (26 U.S.C. 5178, 5556)

(6) Losses of spirits, wines and alcoholic flavoring materials. (26 U.S.C. 5207)

required to render spirits unfit for beverage use. (26 U.S.C. 5181) [T.D. TTB-140, 81 FR 59455, Aug. 30, 2016]

TTB officer authorizes the shipment. (19 U.S.C. 81c; Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended, 1395, as amended (26 U.S.C. 5271, 5555)) [T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985

amended (26 U.S.C. 5042)) (Approved by the Office of Management and Budget under control number 1512-0216) [T.D. ATF-299, 55 FR 24989, June 19, 1991, as amended by T.D. ATF-338, 58 FR 19064, Apr. 12, 1993; T.D. ATF-344, 58 FR 40354, July 28, 1993]

incorporation, bylaws, and any certificate issued by a State authorizing operations) must be made available to any appropriate TTB officer upon request. (Sec. 201, Pub. L. 85-859, 72 Stat. 1379, as amended (26 U.S.C. 5356)) (Approved by the Office of Management and Budget under control number 1512-0058)

report and identified as “Received from predecessor” on the initial report filed by the successor. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (26 U.S.C. 5367)) (Approved by the Office of Management and Budget under control numbers 1512-0058 and 1512-0216)

://www.archives.gov/federal__register/code__of__federal__regulations/ibr__locations.html. The publication is available from the Association of Official Analytical Chemists, 11 North 19th Street, Suite 210, Arlington, Virginia 22209. (Sec. 201, Pub. L. 85-859, 72 Stat. 1383, as amended (26 U.S.C. 5382)) (Approved by

appropriate TTB officer will send the proprietor a letter stating the reason(s) for disallowing the proposed treatment. (Sec. 201, Pub. L. 85-859, 72 Stat. 1383, as amended (26 U.S.C. 5382)) (Approved by the Office of Management and Budget under control numbers 1512-0292 and 1512-0298)

) The size of bottles or other containers and the number of cases or containers filled; (5) The serial number or date of fill marked on the cases or containers filled; and (6) The total volume of wine bottled or packed in liters or wine gallons. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended (

the approval of a formula should be continued. (26 U.S.C. 5415, 5555, 7805(a))

26 U.S.C. 5401))

without payment of tax in preparing daily records under §25.292 and in preparing the Brewer's Report of Operations, Form 5130.9. (Sec. 201. Pub. L. 85-859, 72 Stat. 1389, as amended (26 U.S.C. 5414)) [T.D. ATF-224

TTB officer. (Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 1309); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended (26 U.S.C. 5053, 5055)) [T.D. ATF-224, 51 FR 7698, Mar

the availability of this material at NARA, call 202-741-6030, or go to: http://www.archives.gov/federal__register/code__of__federal__regulations/ibr__locations.html. (Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5204); 80 Stat. 383, as amended (

. The specific gravities so obtained will be converted to degrees of proof by interpolation of Table 6 to the nearest 0.1 degree of proof. The difference in proof so obtained is the obscuration. (Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5204)) [T.D. ATF-198, 50 FR 8535, Mar. 1, 1985, as

the quantity (ascertained by proofing and weighing) in the tank immediately before the removal of the spirits and the quantity (ascertained by proofing and weighing) in the tank immediately after the removal of the spirits shall be the quantity considered to be withdrawn. (Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5204))