(a) Treatment as expensesA taxpayer may elect to treat the cost of any section 179 property as an expense which is not chargeable to capital account. Any cost so treated shall be allowed as a deduction for the taxable year in which the section

effective date of February 1, you must pay the insurance reserve amount for February 1 through July 31, and also pay the August premium. [67 FR 54738, Aug. 26, 2002]

section 52 or subsection (m) or (o) of section 414 shall be treated as one person for purposes of paragraph (1). (3) Special rulesFor purposes of this subsection— (A) Not in existence for entire 3-year periodIf the entity was not in existence for the entire 3-year period

Shipments containing plutonium must be made with the contents in solid form, if the contents contain greater than 0.74 TBq (20 Ci) of plutonium. [69 FR 3795, Jan. 26, 2004]

All requirements of 7 CFR part 3560, subpart K must be met prior to graduation and acceptance of the full payment from an MFH borrower. [69 FR 69105, Nov. 26, 2004]

(a) Method and place for filing a request. (1) A request for a hearing must be made in writing and filed by an authorized official of the contract applicant or MA organization that was the party to the determination under the appeal. (2) The request for the hearing must be filed in accordance with the requirements specified in the notice.

Free of damage. (See Rule 4.)

) Committed opportunities for leasing to minority enterprises. (j) Minority Enterprise means any enterprise that is either a minority owned business or a not for profit or non-profit organization (as defined in 26 U.S.C. 501(c)(3) or (c)(6)) and also fulfills one or more of the following criteria:

EE bonds in definitive (paper) form. After that date, a request for reissue of a Series EE bond for any reason will only be processed under one of the following conditions: (1) If the new owner requests payment in the same transaction; or (2) If the new owner provides instructions to reissue in the form of a book-entry bond in a TreasuryDirect® account. This option is available for persons who are eligible to open a

Site in accordance with the Federal Reserve Operating Circular; and (2) Have the ability to receive payment of applicable fees by ACH, or arrange to obtain one or more of these services from another financial institution. [53 FR 37511, Sept. 26, 1988, as amended at

or the taxpayer's taking an allowance plainly inadequate under the known facts in prior years. In the case of depreciation, if in prior years the taxpayer has consistently taken proper deductions under one method, the amount allowable for such prior years may not be increased, even though a greater amount would have been allowable under another proper method. For rules governing losses on retirement or disposition of depreciable property, including rules for determining basis, see

Whoever knowingly ships into any place within the United States any package containing any spirituous, vinous, malted, or other fermented liquor, or any compound containing any spirituous, vinous, malted, or other fermented liquor fit for use for beverage purposes, unless such shipment is accompanied by copy of a bill of lading, or other document showing the name of the consignee, the nature of its contents, and the quantity contained therein

the decedent appointed, qualified, and acting within the United States. (c) Cross referenceFor discharge of executor from personal liability for taxes imposed under chapter 11, see section 2204.

increased work space. The base cover shall consist of a front plate and back plate. The base cover back plate may be an extension of the upper back plate cover. (ii) Type M pedestal housings shall consist of a one piece upper sleeve designed to fit over the base cover trapping air to prohibit water from entering the splice area when installed in locations prone to temporary flooding. Pedestals designed to be mounted extra high on poles for locations susceptible

and map to be published in one or more newspapers which circulate in each of the localities; and (3) cause a certified copy of such notice, a copy of such map, and a copy of sections 459c to 459c–7 of this title to be recorded at the registry of deeds for the county involved.

processed form. When two or more similar changes are submitted, the Service will endeavor to unify them into one proposal acceptable to each proponent. Copies will be distributed to officials of the Official State Agencies cooperating in the NPIP. Additional copies will be made available for meeting individual requests. [36 FR 23121, Dec. 3, 1971. Redesignated at

§ 6.9 Publication and public use of invention before patent application is filed. (a) Publication or public use of an invention constitutes a statutory bar to the granting of a patent for the invention unless a patent application is filed within one year of the date of such publication or public use. In order to preserve rights in

§ 22.7 Copies and Service Thereof [Rule 7]. (a) Rule 4 file. For documents provided pursuant to § 22.4 of this part [Rule 4], the original and one copy shall be provided to the Board, and one copy shall be

§1.481-1 where such adjustments increase taxable income for the taxable year of change by more than $3,000. If the taxpayer establishes from his books of account and other records what his taxable income would have been under the new method of accounting for one or more consecutive taxable years immediately preceding the taxable year of the change, and if the taxpayer in computing taxable income for

(a) Covered membersExcept for persons excluded by subsection (b), (c), or (d), all members of the Foreign Service, any of whose service after December 31, 1983, is employment for the purpose of title II of the Social Security Act [42 U.S.C. 401 et seq.] and chapter 21 of title 26, who would, but for this section, be participants in the

articles described on the notice of removal. Upon execution by the armed forces receiving officer of the certificate of receipt on the copy of the notice of removal, he shall return such copy to the manufacturer or export warehouse proprietor making the shipment for filing with the appropriate TTB officer. (72 Stat. 1418, as amended; 26 U.S.C. 5704)

, to the officer of the vessel or aircraft authorized to receive the shipment. Upon execution by the receiving officer of the vessel or aircraft of the certificate of receipt on the copy of the notice of removal, he shall return such copy to the manufacturer or export warehouse proprietor making the shipment for filing with the appropriate TTB officer. (72 Stat. 1418, as amended;