conditions. Weather conditions unique to a highway route such as snow, wind, ice, fog, or other climatic conditions that could affect the safety of a route, the dispersion of the NRHM upon release, or increase the difficulty of controlling it and cleaning it up shall be given appropriate consideration. (xiii) Congestion and accident history. Traffic conditions unique to a highway routing such as: traffic congestion

) Chronological list of events with times, including time of sunrise and sunset, start and stop time of all marine species surveys that occur before, during, and after the SINKEX, and ordnance used. (D) Visibility and/or weather conditions, wind speed, cloud cover, etc. throughout exercise if it changes. (E) Aircraft used in the surveys, flight altitude, and flight speed and the area covered by each of the surveys, given in

) Conditions to maintain the wind speed requirements of §63.463(e)(2)(ii), if applicable. (6) Each owner or operator of a solvent cleaning machine complying with the idling emission limit standards of §63.463(b)(1)(ii), (b)(2)(ii), (c)(1)(ii), and (c)(2)(ii) shall submit a test

included in the records required by §63.10(c) if a total enclosure located within a larger structure is not impacted by ambient wind. (11) If a malfunction occurred during the reporting period, the report must include the number, duration, and a brief description for each type of malfunction that occurred during the reporting period and caused or may have caused any

piles: Locating the source inside a partial enclosure, installing and operating a water spray or fogging system, applying appropriate chemical dust suppression agents, use of a wind barrier, compaction, use of tarpaulin or other equally effective cover or use of a vegetative cover. You must select, for inclusion in the operations and maintenance plan, the fugitive dust control measure or measures listed in this paragraph that are most appropriate for site conditions. The plan must also explain how

(ii) Capacity building such as leadership training, strategic planning, and community development training. (3) Site characterization, environmental testing, and monitoring where no significant alteration of existing ambient conditions would occur. This includes, but is not limited to, air, surface water, groundwater, wind, soil, or rock core sampling; installation of monitoring wells; and installation of small-scale air, water, or weather monitoring

industrial base; (5) in order to ensure national defense preparedness, it is necessary and appropriate to assure the availability of domestic energy supplies for national defense needs; (6) to further assure the adequate maintenance of the domestic industrial base, to the maximum extent possible, domestic energy supplies should be augmented through reliance on renewable energy sources (including solar, geothermal, wind, and biomass

When going against a current of two knots or more, the maximum speed over the bottom shall not exceed 5 knots. When going with the current, in slack water, or against a current of two knots or less, the maximum speed through the water shall not exceed 7 knots. (iii) Speed past docks or moored craft. Within 550 feet of the centerline of the channel the speed shall be the minimum required to maintain steerageway; wind, tide

technique that takes into account representative wind speed, direction, atmospheric stability, complex terrain, and other dispersion features shall be utilized. Such techniques may include, but shall not be limited to, one of a series of computer models outlined in the Environmental Protection Agency's “Guidelines on Air Quality Models” (EPA-450/2-78-027R). (4) Where multiple H2S sources (i.e., wells, treatment equipment

(D) wind energy; (E) geothermal energy; (F) wave and tidal energy; (G) advanced battery technology; (H) natural gas energy, including conventional and unconventional natural gas technologies and other associated technologies, and natural gas projects conducted by or in conjunction with the United States-Israel Binational Science

documents in the docket are listed on the https://www.regulations.gov website. Although listed in the index, some information is not publicly available, e.g., confidential business information or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the internet and will be publicly available only in hard copy form. Publicly available docket materials are available either electronically through https

12/7/2016 6/26/2017, 82 FR 28775. 1-1-4 Severability 2/18/1982, 47 FR 6622.

applicable model section 402(f) notice published by the Internal Revenue Service for this purpose in a revenue ruling, notice, or other guidance published in the Internal Revenue Bulletin. See §601.601(d)(2)(ii)(b) of this chapter. (c) Delegation to Commissioner. The Commissioner, in revenue

10,000 Taxes imposed on the trust attributable to the undistributed net income (see §1.665(d)-1A) 2,190

related or subordinate party (with the qualifications noted in paragraph (b) (1) and (3) of this section). (b) The exceptions referred to in paragraph (a) of this section are as follows (see, however, the limitations set forth in §1.674(d)-2): (1) Powers to apply income to support of a dependent

States territories. (2) Special rules—(i) Dual resident individuals treated as residents of a foreign country under an income tax treaty. A dual resident taxpayer (as defined in §301.7701(b)-7(a)(1)) who determines that he or she is a resident of a foreign country for treaty

enforceable to the extent of the value of the levied upon property. However, a levy made outside the period of limitations (normally ten years without suspensions) must be released unless— (A) The taxpayer agreed in writing to extend the period of limitations as provided in section 6502(a)(2) and §301.6502-1; or (B) A proceeding in

(a) In general. A tax meets the requirements of section 6362(d) and this section only if: (1) The tax is imposed by a State which simultaneously imposes a resident tax meeting the requirements of section 6362(b) and §301.6362-2 or of section 6362(c) and

Committee Notes on Rules—2009 Amendment Subdivision (b)(2). Subdivision (b)(2) is amended in the light of the change in Rule 26(a)'s time computation rules. Subdivision (b)(2) formerly required that an answer in opposition to a petition for permission to appeal, or a cross-petition for permission to appeal, be filed "within 7 days after the petition is served." Under former

of this section, the term “United States person” means— (1) A citizen of the United States; (2) A resident of the United States. A resident of the United States is an individual who is a resident alien under 26 U.S.C. 7701(b) and the regulations thereunder but using the definition of

Section 165 of the Internal Revenue Code of 1939, referred to in subsec. (a)(4)(A), (B), was a part of chapter 1 of the 1939 Code, and was repealed by section 7851(a)(1)(A), (3) of Title 26, Internal Revenue Code of 1954 (act Aug. 16, 1954, ch. 736, 68A Stat. 3). Internal Revenue Code of 1954 redesignated Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.

) Which meets the requirements of subparagraphs (2) or (3) of this paragraph, and (ii) Which is paid as part of a patronage dividend, or as part of a payment by a cooperative association organized and operated in compliance with the provisions of section 521 and §1.521-1 to patrons on a patronage basis with respect to earnings derived from business done with or for the

though the district director has consented to the sale under section 7425(c)(2) and §301.7425-3(b). For purposes of this section, the term “nonjudicial sale” shall have the same meaning as used in paragraph (a) of §301.7425-2. (2)

(a) In general. Under section 103(c)(1) and this section, an industrial development bond issued after April 30, 1968, shall be treated as an obligation not described in section 103(a)(1) and §1.103-1. Accordingly, interest paid on such a bond is includable in gross income unless the bond was issued by a State, or local

T Corporation provides weight management consulting. Both X Corporation and T Corporation use the same overall accrual method of accounting. X Corporation has elected to use the recurring item exception under §1.461-5. T Corporation does not use the recurring item exception. X Corporation acquires the assets of T Corporation in a transaction to which section 381(a) applies. After the date of

a QJSA or a QPSA under section 417(a)(3) and this section is referred to in this section as a section 417(a)(3) explanation. See §1.401(a)-20, Q&A-37, for exceptions to the written explanation requirement in the case of a fully subsidized QPSA or QJSA, and §1.401(a)-20, Q&A

(iii) Cross reference. For the exclusion of certain stock for purposes of applying the definitions contained in this paragraph, see section 1563(c) and §1.1563-2. (2) Parent-subsidiary controlled group—(i)