apply this section and section 4999 in cases where one or more payments with respect to any individual are treated as parachute payments by reason of this subsection, and other payments with respect to such individual are treated as parachute payments under this section without regard to this subsection, and (III) to prevent the avoidance of the application of

. Once this has been accomplished, free access has generally been granted. For those carriers that do not provide tariff access free of charge, access fees appear to vary widely, with some carriers charging what appear to be excessive fees. This may indicate that, contrary to guidance provided by the Commission in Circular Letter 00-2, some carriers are not relating charges only to the actual costs of providing public access to tariff systems.

means a proposal for a project which involves coordination with one or more other projects for which funding was awarded under this program in a previous fiscal year, or for which funding is requested under this program in the current fiscal year. Cost-sharing or Matching means that portion of project costs not borne by the Federal Government, including the value of in-kind

paragraph (b) of this section. (b) Records required. (1) For disbursements in excess of $200 to a payee, the candidate shall present a canceled check negotiated by the payee or a record of electronic transfer and either: (i) A receipted bill from the payee that states the

share of the property is included. (2) In all other cases, the entire value of the property is included except such part of the entire value as is attributable to the amount of the consideration in money or money's worth furnished by the other joint owner or owners. See §20.2043-1 with respect to adequacy of consideration. Such part of the entire value is that

§1944.686 of this subpart for additional points ___: Meets conditions: 10 points. Doesn't meet conditions: 0 points. Total Points ___: Ranking of This Applicant ____ [58 FR 21894, Apr. 26, 1993, as amended at 73 FR 36269, June 26, 2008; 79

necessary, up to a maximum of $100,000,000 for each advance, with the total amount of advances not to exceed the amounts available under section 9509(c)(2) of title 26. (B) Notification to CongressNot later than 30 days after the date on which the Coast Guard obtains an advance under subparagraph (A), the Coast Guard shall notify Congress of—

for Federal estate tax purposes if the indirect holder died immediately prior to the termination. (ii) Multiple attribution. For purposes of paragraph (b)(2)(i)(C) of this section, if the transfer of an indirect holding in property is treated as a transfer with respect to more than one indirect holder, the transfer is attributed in the following order: (A) First, to the

, except where the internal core is insignificant to texture and appearance. (ii) Canned tomatoes may contain one or more of the safe and suitable optional ingredients specified in paragraph (a)(2) of this section, be packed without any added liquid or in one of the optional packing media specified in paragraph (a)(3) of this section and be prepared in one of the styles specified in paragraph (a)(4) of this section. Such food is sealed in a container and before or

mortgage bond issue. (b) Definitions and special rules. For purposes of this section and §6a.103A-1, the following definitions apply: (1) Qualified mortgage bond. The term “qualified mortgage bond” means one or more obligations issued by a State or any

the plant are not eligible. Facilities installed before January 1, 1976, in plants placed in operation after December 31, 1968, are ineligible for certification under the statute. 26 U.S.C. 169. 2. Air pollution control facilities. a.

§1.263A-11(d)) is added to the basis of the designated property rather than the bases of the assets used to produce the designated property. Interest capitalized with respect to designated property that includes both components subject to an allowance for depreciation or depletion and components not subject to an allowance for depreciation or depletion is ratably allocated among, and is treated as a cost of, components that are subject to an allowance for depreciation or depletion.

that a verbatim transcript be made of the hearing proceedings and that such transcript be made the official record of the hearing. The party requesting a verbatim transcript shall pay for the transcription service, provide a copy of the transcript to FSA free of charge, and allow any other party in the proceeding desiring to purchase a copy of the transcript to order it from the transcription service.

(a) Basis. This section is based on section 1902(a)(4) of the Act, proper and efficient administration; 1902(a)(23), free choice of provider; and 1911, reimbursement of Indian Health Service facilities. (b) State plan requirements. A State plan must provide that an Indian Health Service facility meeting State requirements for Medicaid participation must be

(a) Whenever, in performing the duties of conducting an inspection, an FAA inspector presents an Aviation Safety Inspector credential, FAA Form 110A, to the pilot in command of an airplane operated by the certificate holder, the inspector must be given free and uninterrupted access to the pilot compartment of that airplane. However, this paragraph does not limit the emergency authority of the pilot in command to exclude any person from the pilot compartment in the

(a) Whenever, in performing the duties of conducting an inspection, an FAA inspector presents an Aviation Safety Inspector credential, FAA Form 110A, to the pilot in command of an aircraft operated by the certificate holder, the inspector must be given free and uninterrupted access to the pilot compartment of that aircraft. However, this paragraph does not limit the emergency authority of the pilot in command to exclude any person from the pilot compartment in the

Each permittee shall take a physical inventory of the tax-free and recovered alcohol in its possession semi-annually for the periods ending June 30 and December 31 of each year; or other inventory periods which are approximately 6 months apart, upon filing written notice with the appropriate TTB officer establishing other inventory periods. These inventories may be recorded separately or as an entry in the record of usage with any necessary adjustments (losses or

. For purposes of this section, a fiduciary is the person responsible for filing the tax returns and paying the taxes with respect to a trust. (c) Cross-references. For the requirement to deposit estimated tax payments of taxable trusts by electronic funds transfer, see §31.6302-1(h) of this chapter.

supply taxpayer identification numbers. For regulations under section 6109 of the Internal Revenue Code relating to persons required to supply an identifying number, see the regulations relating to the particular tax. (26 U.S.C. 6723) [T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated and amended by

Enterprise (ACDBE) means a concession that is a for-profit small business concern— (1) That is at least 51 percent owned by one or more individuals who are both socially and economically disadvantaged or, in the case of a corporation, in which 51 percent of the stock is owned by one or more such individuals; and (2) Whose management and daily business operations are controlled by one or more of the socially and economically

. For purposes of this section and §§1.993-2 through 1.993-6— (1) DISC. All references to a DISC mean a DISC, except when the context indicates that such term means a corporation in the process of meeting the conditions necessary for that corporation to become a DISC, or a corporation being tested as to whether it qualifies as a

(a) Standard: Staffing—(1) The CAH has a professional health care staff that includes one or more doctors of medicine or osteopathy, and may include one or more physician assistants, nurse practitioners, or clinical nurse specialists. (2) Any ancillary personnel are supervised by the professional staff. (3) The staff is sufficient to provide the services

§20.2014-7 for the effect which the allowance of this deduction has upon the credit for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not allowed unless either— (i) The entire decrease in the Federal estate tax resulting from the allowance of the deduction inures