(a) Intent to demolish formed at time of purchase. (1) Except as provided in subparagraph (2) of this paragraph, the following rule shall apply when, in the course of a trade or business or in a transaction entered into for profit, real property is purchased with the intention of demolishing either immediately or subsequently the buildings situated thereon: No deduction shall be allowed under

1982 Amendment note below. 1982—Subsec. (a). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subsec. (a) is amended by inserting at end "For purposes of paragraph (1), the amount of distributable net income shall be computed without the deduction allowed by section 642(c).".

. Explosives are identified in the first column in numerical sequence by their identification number (ID #), which is listed in column 4 of the §172.101 table, of this subchapter. The second column of the Explosives Table specifies the Packing Instruction (PI) which must be used for packaging the explosive. The Explosives Packing Method Table in paragraph (c) of this section defines the methods of packaging

of the 50 States, Guam, American Samoa, the Republic of Palau (until the Compact of Free Association enters into effect), Puerto Rico, the Virgin Islands, and the Commonwealth of the Northern Mariana Islands. References in Text For Oct. 1, 1994, as the date the Compact of Free Association with the Republic of

transfer in one transaction to which section 381(a) applies, and any other such factor occurs after the date of distribution or transfer in a subsequent transaction to which section 381(a) applies, then the acquiring corporation in such subsequent transaction shall be treated as the first distributor or transferor corporation subject to the rules and limitations of this section for purposes of sections 381(c)(13) and 1033. [T.D. 6552, 26 FR 1989, Mar. 8

correctional facility due to a felony conviction). (2) The reduced rate or discontinuance will be effective the latest of the following— (i) The first day of the enrollment period for which all or part of the eligible individual's tuition and fees were paid by a Federal (other than one administered by VA), State, or local program; (ii) The first day of the enrollment period in which the eligible

§ 960.4 Eligibility of applicants. (a) To be eligible for an award of attorney fees and other expenses under the Act, the applicant must be a party to the adversary adjudication for which it seeks an award. The term “party” is defined in

is conclusive of ownership, except as provided in § 315.49. (b) Requests for registration. Registrations requested must be clear, accurate and complete, conform substantially with one of the forms set forth in this subpart, and include the taxpayer identifying number of the owner or first-named coowner. The taxpayer identifying

(a) In general—(1) Determination of exemption. Exemption from the reporting requirements of §1.6044-2 shall, upon application therefor, be granted by the district director to any cooperative which he determines is primarily engaged in selling at retail goods or services of a type which is

). Cleared motion pictures may also be made available for free loan as determined by the individual services. In addition, cleared motion pictures may be provided for rent or sale through the National Audio-Visual Center, National Archives and Records Service (GSA), Washington, DC 20409. (b) Foreign military training. Motion pictures from the Navy inventory may be made available for foreign military training programs on approval by

10.121 and 15 CFR part 301 for requirements and formats). (b) Supplies (excluding equipment) for Government-operated vessels or aircraft may be withdrawn from any customs-bonded warehouse, from continuous customs custody elsewhere than in a bonded warehouse, or from a foreign-trade zone, free of duty and internal revenue tax as provided in 19 U.S.C. 1309 and 1317. The contracting activity must cite this authority on the appropriate customs form when making purchases

(a) General requirements. An implied nutrient content claim can only be made on the label and in labeling of the food if: (1) The claim uses one of the terms described in this section in accordance with the definition for that term; (2) The claim is made in accordance with the general requirements for nutrient content claims in

Every person other than the owner, or his agent authorized so to do, who intentionally removes or defaces any mark, brand, or label required by section 5412 and regulations issued pursuant thereto shall be liable to a penalty of $50 for each barrel or other container from which such mark, brand, or label is so removed or defaced.

(a) Additional conditions for the issuance of a certificate; regulated nursery stock produced within a nursery located in the quarantined area. In addition to the general conditions for issuance of a certificate contained in §301.76-5(a), an inspector or person operating under a compliance agreement may issue a certificate for

Water Act of 1977). (b) Administrator means the Administrator of the U.S. Environmental Protection Agency. (c) Regional Administrator means one of the EPA Regional Administrators. (d) Director means the director as defined in 40 CFR 122.2. (e)

title 18, U.S.C., 1940 ed., §349 (Mar. 4, 1909, ch. 321, §220, 35 Stat. 1132; May 26, 1926, ch. 396, 44 Stat. 653). A paragraph defining "foreign government" was combined with other like provisions to form section 11 of this title. A proviso against repeal, "Provided, however, That nothing in this section shall be held to repeal or modify

§ 94.505, the Department of Labor may take one or more of the following actions— (a) Suspension of payments under the award; (b) Suspension or termination of the award; and (c) Suspension or debarment of the recipient under 29 CFR part 98, for a period not to exceed

§ 1472.505, the Federal Mediation and Conciliation Service may take one or more of the following actions— (a) Suspension of payments under the award; (b) Suspension or termination of the award; and (c) Suspension or debarment of the recipient under 29 CFR part 1471

No action involving the obligation or expenditure of funds may be taken under one of the national service laws (as defined in section 12511(15) 1 of this title) unless and until the Corporation for National and Community Service has sufficient appropriations available at the time such action is taken to

§ 20.505, the Department of the Treasury may take one or more of the following actions— (a) Suspension of payments under the award; (b) Suspension or termination of the award; and (c) Suspension or debarment of the recipient under 22 CFR part 19, for a period not to

78 FR 60697, Oct. 2, 2013. § 315.77 Exchanges by fiduciaries. Fiduciaries are authorized to request an exchange of bonds of one series for those of another, pursuant to any applicable Department of the Treasury offering. A living coowner or beneficiary named on the bonds submitted in exchange may be

of the 2010 Standards provides that where the required number of elements or facilities to be provided is determined by calculations of ratios or percentages and remainders or fractions result, the next greater whole number of such elements or facilities shall be provided. Where the determination of the required size or dimension of an element or facility involves ratios or percentages, rounding down for values less than one-half is permissible. A commenter

On and after December 26, 2007, none of the funds appropriated under this heading shall be available to carry out research related to the production, processing, or marketing of tobacco or tobacco products: Provided further, That on and after December 26, 2007, this paragraph shall not apply to research on the medical, biotechnological, food, and industrial uses of tobacco.

An agency must— (a) Provide a one-time notice of potential Medicaid eligibility under §435.135 to all individuals who meet the requirements of §435.135 (a) or (c) who were not receiving Medicaid as of March 9, 1984; and

Upon request, the Agency may provide a broadcast-quality copy of Agency program materials to media entities, educational organizations, not-for-profit corporations, or other requestors. Requestors will be informed if materials are subject to third party content holders' restrictions. One-time requests for broadcast quality copies of Agency program materials should be directed to: (a) The Voice of America Office of Public Relations for

No. A petition may not be used for more than one Secretarial election. Each request for a Secretarial election requires a new petition.