11 CFR 9003.3(a)(2)(ii)(B). {"origins":[{"level":"part","identifier":"9005","label_level":"Part 9005","hierarchy":{"title":"11","chapter":"I","subchapter":"E","part":"9005"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/26/9005\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C. 9005\u003c/a\u003e, \u003ca href

§ 5511.1-3 Use of timber on lands covered by grazing leases, by lessees, and others. (a) Before taking timber under a lease issued under section 15 of the Taylor Grazing Act, as amended by the Act of June 26, 1936 (49 Stat. 1978;

References in Text Act of July 2, 1890, as amended, referred to in text, is act July 2, 1890, ch. 647, 26 Stat. 209, known as the Sherman Act, which is classified to

), Washington, DC 20405. Telephone 202-535-7788. (b) Business Service Center, General Services Administration, 10 Causeway Street, Boston, MA 02222. Telephone: 617-565-8100. (c) Business Service Center, General Services Administration, 26 Federal Plaza, NY, NY 10278. Telephone: 212-264-1234. (d) Business Service Center, General Services Administration, Seventh & D Streets, SW., Room 1050, Washington, DC

all other applicants, including their affiliates). However, an applicant may omit this statement if: (1) It attaches a copy of a ruling by the Internal Revenue Service that it qualifies as an organization described in section 501(c)(3) of the Internal Revenue Code (26 U.S.C. 501(c)(3)) or, in the case of a tax-exempt

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Revenue Bulletin (or Cumulative Bulletin) and are available from the Superintendent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or by visiting the IRS website at http://www.irs.gov. List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Adoption of Amendments to the Regulations

This proposed rule addresses three NOSB recommendations to amend the National List that were submitted to the Secretary on October 26, 2018. Table 1 summarizes the proposed changes to the National List based on these NOSB recommendations. Open Table Table 1—Substances Being Added to the National List

This unit must teach driver-trainees the basic theory of cargo weight distribution, cargo securement on the vehicle, cargo covering, and techniques for safe and efficient loading/unloading. The training providers must also teach driver-trainees the basic cargo security/cargo theft prevention procedures. The training providers must teach driver-trainees the basic information regarding the proper handling and documentation of HM cargo. Unit B1.5.2   Environmental Compliance

connectivity. (3) Function. Ecological processes that sustain composition and structure, such as energy flow, nutrient cycling and retention, soil development and retention, predation and herbivory, and natural disturbances such as wind, fire, and floods. (4) Connectivity. (see connectivity above). Ecosystem diversity. The variety and relative extent of ecosystems.

effective program under sections 1902(a) (26) and (31) of review of care in intermediate care facilities and mental hospitals. This must include evaluation at least annually of the professional management of each case. (3) Medical review in mental hospitals. Section 1902(a)(26)(A) requires that the plan provide for a program of medical review that includes a medical evaluation of each individual's need for care in a mental

) and paragraphs (b) and (c) of this section, are required by law. For the meaning of the term “reserves required by law”, see paragraph (b) of §1.801-5. For purposes of determining life insurance reserves, only those amounts shall be taken into account which must be reserved either by express statutory provisions or by rules and regulations of the

existence of the multiple entities. See §1.860G-2(i) concerning issuance of regular interests coupled with other contractual rights for an illustration of the provisions of this paragraph. (b) Treatment of sponsor—(1) Sponsor defined. A sponsor is a person who directly or indirectly exchanges

(a) In general. For each taxable year ending after 1954 in which a minister or member of a religious order is engaged in a trade or business, within the meaning of section 1402(c) and §1.1402(c)-5, with respect to service performed in the exercise of his ministry or in the exercise of duties required by such order, net

(f) of this section). Minimum essential coverage does not include coverage described in paragraph (g) of this section. All terms defined in this section apply for purposes of this section and §1.5000A-1 and §§1.5000A-3 through 1.5000A-5. (b)

of whether the employer uses the payroll period rule set forth in §54.4980H-3(d)(1)(ii) or the weekly rule set forth in §54.4980H-3(c)(3) to determine full-time employee status for the calendar month. However, in a calendar month in which the employment of a full-time employee terminates, if

) and in which the Internal Revenue Service (IRS) proceeds with an administrative or judicial action based on information provided by an individual, the Whistleblower Office must determine and pay an award under section 7623(b)(1), (2), or (3). The awards provided for by section 7623 and this paragraph must be paid from collected proceeds, as defined in §301.7623-2(d).

) Made when used in relation to any invention means the conception or first actual reduction to practice such invention. (4) Nonprofit organization means a domestic university or other institution of higher education or an organization of the type described in Section 501(c)(3) of the Internal Revenue Code of 1954 (26 U.S.C

sections 912, 1303, 3121, 3122, 3401, and 6051 of Title 26, Internal Revenue Code, and sections 405, 409, and 410 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under this section and sections 912 and 3121 of Title 26] may be cited as the 'Peace Corps Act'."

paragraph (c)(1): Employee benefit plans that are tax deferred under 26 U.S.C. 401(k) are not considered profit-sharing plans for purposes of this section. However, for the exemption to apply, 401(k) plans must meet the requirements of paragraph (c)(1)(iii)(A) of this section. (2) Particular matters of

for purposes of this part and, for that reason, may be made without the Director's consent: (1) Any pension or retirement plan that is qualified (or is intended to be qualified) under section 401 of the Internal Revenue Code of 1986 (26 U.S.C. 401); (2) Any “employee welfare benefit plan” as that term is defined in section 3(1) of the

, and at all times since the formation of the organization has been operated principally for, 1 or more of the conservation purposes specified in clause (i), (ii), (iii), or (iv) of section 170(h)(4)(A) of title 26; (ii) an organization described in section 501(c)(3) of

filing a claim under an employer group health plan, the United States may seek to recover conditional payments in accordance with this subparagraph where the request for payment is submitted to the entity required or responsible under this subsection to pay with respect to the item or service (or any portion thereof) under a primary plan within the 3-year period beginning on the date on which the item or service was furnished. (vii) Use of website to

FDIC: You may submit comments, identified by RIN 3064-AF47, by any of the following methods: Agency website: http://www.FDIC.gov/​regulations/​laws/​Federal/​. Follow the instructions for submitting comments on the Agency website. Email: comments@fdic.gov. Include the RIN 3064-AF47 in the subject line of the message.

, 1976) in 1954. In 1955 this $29,500 is allowed in full against net capital gain of $36,000, as defined by paragraph (d) of §1.1222-1 and limited by subdivision (i) of this subparagraph.(c) Net capital loss of 1954. The net capital loss is $19,500. This figure is the excess of the losses from sales or exchanges of capital assets over the sum of (1) gains (in

1A time deposit, or a portion thereof, may be paid during the period when an early withdrawal penalty would otherwise be required under this part without imposing an early withdrawal penalty specified by this part: (a) Where the time deposit is maintained in an individual retirement account established in accordance with 26 U.S.C. 408