hybrid is determined without regard to a distribution from the reverse hybrid (or the right to a distribution from the reverse hybrid triggered by the payment). However, if the reverse hybrid distributes all of its income during a taxable year, then, for that year, the determination of whether an investor includes in income a specified payment made to the reverse hybrid is made with regard to one or more distributions from the reverse hybrid during the year, by treating a portion of the specified

) Experienced miners must complete the training prescribed in this section before beginning work duties. Each experienced miner returning to mining following an absence of 5 years or more, must receive at least 8 hours of training. The training must include the following instruction: (1) Introduction to work environment. The course shall include a visit and tour of the mine. The methods of mining or operations utilized at the mine

Subsec. (c)(3), (4). Pub. L. 90–19, §1(a)(4), substituted "Secretary's" for "Commissioner's". 1965—Subsec. (c)(2). Pub. L. 89–117, §207(e), substituted "$17,000 per family unit with three bedrooms, and $19,250 per family unit with four or more bedrooms" for "and $17,000 per family unit with three or more bedrooms" and "$20,000 per family unit with three bedrooms, and $22,750 per family unit with four or more bedrooms" for

(iii) Subject to the annual limitation described in §1.1244(b)-1, an ordinary loss on post-November 1978 common stock issued for money or other property in the transitional year is allowed in an amount which bears the same ratio to the total loss sustained by the individual as: (A) The amount described in §1.1244(c)-2(b) (3) (ii) bears to

(a) General ruleFor purposes of section 38, the employer social security credit determined under this section for the taxable year is an amount equal to the excess employer social security tax paid or incurred by the taxpayer during the taxable year. (b) Excess employer social security tax

Secretary shall enter into one or more qualified tax collection contracts for the collection of all outstanding inactive tax receivables. (2) Inactive tax receivablesFor purposes of this section— (A) In generalThe term "inactive tax receivable" means any tax receivable if— (i) at any time after assessment, the Internal Revenue Service removes such receivable

also be available for public inspection from Monday through Friday, except for legal holidays, from 9 a.m. to 5 p.m., Eastern Daylight Time, at 1600 Clifton Road NE, Atlanta, Georgia 30329. Please call ahead to 404-498-1600 and ask for a representative from the Division of Global Migration and Quarantine (DGMQ) to schedule your visit. FOR FURTHER INFORMATION CONTACT: For

(1) In generalAn article described in paragraph (2) may enter the customs territory of the United States free of duty. (2) Articles described (A) In generalAn article is described in this paragraph if— (i) (I) the article is the growth, product, or manufacture of

to control CCR fugitive dust, a record of all citizen complaints, and a summary of any corrective measures taken. The initial annual report must be completed no later than 14 months after placing the initial CCR fugitive dust control plan in the facility's operating record. The deadline for completing a subsequent report is one year after the date of completing the previous report. For purposes of this paragraph (c), the owner or operator has completed the annual CCR fugitive dust control report

"(7) to encourage free collective bargaining by establishing continuing mechanisms for communication between employers and their employees through Federal assistance to the formation and operation of labor management committees." Applicability to Collective Bargaining Agreements Pub. L. 95–524, §6(e), Oct. 27, 1978, 92 Stat. 2021, provided that: "Nothing in this section or the amendments made by this

Give the ultimate purchaser of each new vehicle written instructions for properly maintaining and using the vehicle, including the emission control system. The maintenance instructions also apply to service accumulation on any of your emission-data vehicles. See paragraph (i) of this section for requirements related to tire replacement. (a) Critical emission-related maintenance. Critical emission

right given to only one fixed-base operator to provide services at an airport deemed not to be an exclusive right if— (A) the right would be unreasonably costly, burdensome, or impractical for more than one fixed-base operator to provide the services; and (B) allowing more than one fixed-base operator to provide the services would require reducing the space leased under an existing agreement between the one fixed-base operator

F.R. 3807, as amended by Ex. Ord. No. 9334, Apr. 19, 1943, 8 F.R. 5423. War Food Administration terminated and functions transferred to Secretary of Agriculture by Ex. Ord. No. 9577, June 29, 1945, 10 F.R. 8087. Functions of Surplus Marketing Administration transferred to Secretary of Agriculture by Reorg. Plan No. 3 of 1946, §501, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097. Export-Import Bank of Washington was set out as one of several agencies for which Federal Loan

constituting a trade secret, or disclosing a trade position or business condition of a particular handler shall be treated as confidential and shall at all times be received by and kept in the custody and under the control of one or more designated employees of the committee. Information which would reveal the circumstances of a single handler shall be disclosed to no person other than the Secretary. (c) Each handler shall maintain for at least two succeeding fiscal periods

Federal financial assistance from the Department of Transportation. Any recipient not in compliance with this requirement shall be subject to enforcement action under subpart C of this part. (b) Consistent with FTA policy, any recipient of Federal financial assistance from the Federal Transit Administration whose solicitation was made before August 26, 1990, and is for one or more inaccessible vehicles, shall provide written notice to the Secretary (e.g., in the case

Chemicals may be safely used to assist in the delinting of cottonseed in accordance with the following conditions: (a) The chemicals consist of one or more of the following: (1) Substances generally recognized as safe for direct addition to food. (2) Substances identified in this paragraph and subject to such limitations as are provided:

Notwithstanding sections 952, 953, and 957 of this title— (1) A controlled substance in schedule I may— (A) be imported into the United States for transshipment to another country, or (B) be transferred or transshipped from one vessel, vehicle, or

(a) The International Convention for Safety of Life at Sea, 1974, requires one or more of the certificates described in this subpart to be carried on self-propelled vessels of 500 gross tons or over engaged in international voyages. This subpart prescribes rules for the issuance of these certificates to mobile offshore drilling units. (b) “International voyage” has the same meaning as stated in Regulation 2(d) of part A, chapter I in

(a) The purpose of this specification is to set forth the fire protection standards for “Interior Finishes” applied to “Bulkhead Panels” or “Incombustible Materials” approved under subpart 164.008 or 164.009 of this subchapter. The term “Interior Finish” means any coating, overlay, or veneer except standard paint which is applied for decorative or other purpose. It includes not only the visible finish, but all material used in its composition and in its application

regular hourly rate for the particular workweek. The employee must then be paid extra compensation at one-half of that rate for each hour worked in excess of the applicable maximum hours standard. {"origins":[{"level":"part","identifier":"778","label_level":"Part 778","hierarchy":{"title":"29","subtitle":"B","chapter":"V","subchapter":"B","part":"778"},"current":false,"authority":["52 Stat. 1060, as amended; \u003ca href

. Acceptable submissions shall be stamped as filed and the date noted. One stamped copy shall be returned and two copies retained for Animal and Plant Health Inspection Service files. [39 FR 16854, May 10, 1974, as amended at 56 FR 66783, Dec. 26, 1991

51376, Aug. 26, 2003. § 17.206 Designation of responsible employee and adoption of grievance procedures. (a) Designation of responsible employee. A recipient that employs fifteen or more people shall designate at least one person to coordinate efforts to comply with this

Any person succeeding to and carrying on a business for which the special tax imposed by section 4411 has been paid, and any taxpayer changing his residence address or his place of business, without registering such change as provided in §§44.4905-1 and 44.4905-2 shall be liable to an additional tax, and to the penalty prescribed in section 6651 for failure to make a return. (For regulations

used) for a vessel that operates on protected waters; or 85.3 (26, if metric units are used) for a vessel that operates on waters other than protected waters; LN = natural logarithm; hn = the vertical distance from the centroid of area An to the waterline for profile element n, in feet (meters); A

manufacturer. If such notice is not thereafter in writing withdrawn, the rights of the bonded manufacturer as supported by said bond shall be terminated on the date named in the notice, and the surety shall be relieved from liability to the extent set forth in §41.128. [26 FR 8196, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF