earnings on amounts deferred only to the extent that section 409A is applicable with respect to the amounts deferred. Accordingly, section 409A does not apply with respect to earnings on amounts deferred before January 1, 2005, unless section 409A applies with respect to the amounts deferred. For this purpose, a right to earnings that is subject to a substantial risk of forfeiture (as defined in §1.83-3(c

Board at its February 26, 2020, meeting, and will contribute to the effective administration of the program. Section 1217.40 provides for the establishment of the Board. The Board is comprised of manufacturers for the U.S. market who manufacture and domestically ship or import 15 million board feet or more of softwood lumber in the

§232.11), the electronic filer may file the subject filing, under cover of Form TH (§§239.65, 249.447, 269.10 and 274.404 of this chapter), in paper format no later than one business day after the date on which the filing was to be made. (1) An electronic imaged copy of the paper format document shall be the official filing for purposes of the

Determinations made separately for each taxable year. If section 962 earnings and profits attributable to more than one taxable year are distributed by a foreign corporation the determinations under this section shall be made separately with respect to each such taxable year. (3) Source of distributions—(i) In general. Except as otherwise provided in this subparagraph, the provisions of

unclaimed perishable merchandise, the port director may hold the merchandise for a reasonable time in a bonded cold-storage warehouse if one is available. (d) Articles liable to depreciation. Other unclaimed merchandise shall be sold at public auction upon public notice of not less than 6 or more than 10 days, as the port director may determine, if in his opinion such merchandise will depreciate and sell for an amount insufficient to

. The Department believes both the referral for abortion as a method of family planning, and such abortion procedure itself, are so linked that such a referral makes the Title X project or clinic a program one where abortion is a method of family planning, contrary to the prohibition against the use of Title X funds in such programs. The Department, thus, views such abortion referrals in the Title X project as a violation of Section 1008, which prohibits the use of Title X funds in programs where

for more than one year; and (viii) Any offense relating to the primary jurisdiction of Bureau of Alcohol, Tobacco, Firearms, and Explosives that the United States would be obligated by a multilateral treaty either to extradite the alleged offender or to submit the case for prosecution if the offender were found within the territory of the United States; (b) (1) Investigate, seize, and

included a technical analysis of its interstate transport of pollution relative to the 2012 PM2.5 NAAQS that demonstrates that current controls are adequate for Indiana to show that it meets prongs one and two of the “good neighbor” provision [1] under CAA section 110(a)(2)(D)(i). On July 30, 2019 (84 FR 36848), EPA proposed to approve the portion of the submission dealing with those requirements. II. What comments did we receive on

Before entering into NRAs under this Part, an NVOCC must provide electronic access to its rules tariffs to the public free of charge.

§56.4911-7) with one or more organizations described in paragraph (b)(3) (i) or (ii) of this section. (4) Other organizations ineligible to elect. Under section 501(h)(4), certain organizations, although not disqualified organizations, are not eligible to elect the expenditure test. For example, organizations described in section 509(a)(4) are not listed in section 501(h)(4) and therefore are not eligible to elect

requirements. The term of the account. (ii) Early withdrawal penalties. A statement that a penalty will or may be imposed for early withdrawal. (iii) Required dividend payouts. For noncompounding term share accounts with a stated maturity greater than one year that do not compound dividends on an annual or more frequent basis, that require

anchorage D or E, a manned towing vessel shall be present in one of these anchorages. Exceptions to this surveillance requirement are allowable for periods not to exceed one hour. (8) No commercial vessels operated for profit that measure 50 gross tons or more may anchor in anchorage C. Temporary floats or buoys for marking moorings or anchors in place may be used in anchorage C. No person may place a fixed mooring pile or stake in anchorage C.

smokeless or black powder, but no projectile. Used in training, saluting, or in starter pistols, tools, etc. Cartridges, flash. Articles consisting of a casing, a primer and flash powder, all assembled in one piece for firing. Cartridges for weapons. (1) Fixed (assembled) or semi-fixed (partially assembled) ammunition designed to be fired from weapons. Each

under this chapter with a portion of funds received under this chapter available to one or more eligible recipients to support implementation of programs of study through the activities described in subsection (b)(2). (d) Administrative costsEach eligible recipient receiving funds under this part shall not use more than 5 percent of such funds for costs associated with the administration of activities under this section.

patronage for the taxable year or for preceding taxable years, shall be taken into account in the manner provided in section 522 and in §1.522-3. (b) Cooperative association exempt from tax before January 1, 1952. (1) For the purpose of determining the method of accounting under section 446 in the

If an alcohol fuel plant makes spirits unfit for beverage use before the spirits are removed from the production process, for example by the in-line addition of materials or by the addition of materials to receptacles where spirits are first deposited, the proprietor must determine the quantity and proof of the spirits produced for purposes of the production records by: (a) Determining the proof of each lot of spirits by procuring a

this section. The Internal Revenue Service publishes the applicable Federal rates and the adjusted applicable Federal rates for each month in the Internal Revenue Bulletin (see §601.601(d)(2)(ii) of this chapter). (b) Adjustment factor. The adjustment factor is a percentage equal to— (1) The

retain each alternate method or procedure approval as part of the proprietor's records and must make the approval available for examination by TTB officers upon request. (26 U.S.C. 5552, 5556)

18 U.S.C. 208 prohibition, the employee is negotiating for prospective employment at the time he or she sends resumes. Example 2: At a site visit to a grantee institution, an employee who is officially responsible for a grant to that institution informs an officer of the institution that he or she is seeking a new position outside HHS. The

(a) The Secretary may, at any time, terminate the provision of this subpart by giving at least one day's notice by means of a press release or in any other manner which he may determine. (b) The Secretary may terminate or suspend the operation of any or all of the provisions of this subpart whenever he finds that such provisions do not tend to effectuate the declared policy of the act. (c) The Secretary

shall be one-ninth of the maximum charge determined under paragraph (a) of this section, except that if a Centrex customer has fewer than nine lines, the maximum monthly PICC for those lines shall be the maximum charge determined under paragraph (a) of this section divided by the customer's number of Centrex lines. (f) The PICC shall not be applicable to any payphone lines. (g)-(h) [Reserved]