Time period for compliance. The agency shall comply with the obligations established under this section by September 26, 1988, except that where structural changes in facilities are undertaken, such changes shall be made by July 26, 1991, but in any event as expeditiously as possible. (d) Transition plan. In the event that structural changes to facilities will be undertaken to achieve program accessibility, the

17, 1952, ch. 939, §10, 66 Stat. 762. In subsection (c)(2), the words "in any taxable year beginning after December 31, 1939" are omitted as obsolete. The words "prescribed by the Secretary of the Treasury" are substituted for "prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury" for consistency in the revised title and with other titles of the United States Code. See

(Resolution MSC.98(73)), IBR approved for §§76.27-1(b) and 76.27-70 introductory text, and (e) through (j). (3) Resolution A.1021(26), Code on Alerts and Indicators, 2009, adopted on 2 December 2009 (“IMO Resolution A.1021(26)”), IBR approved for §76.27-70(j).

That the acquisition of underlying securities from the exercise of an out-of-the-money option, warrant, or right shall not be exempt unless the exercise is necessary to comport with the sequential exercise provisions of the Internal Revenue Code (26 U.S.C. 422A). Note to paragraph (

§ 100.902 Special Local Regulations; Annual Bayview Mackinac Race. (a) Regulated area. These Special Local Regulations apply to all U.S. navigable waters of the Black River, St. Clair River, and lower Lake Huron, bound by a line starting at latitude 042°58′47″ N, longitude 082°26′0″ W; then

gamma and X-ray. [22 FR 3657, May 24, 1957, as amended at 26 FR 8885, Sept. 21, 1961. Redesignated at 28 FR 1634, Feb. 21, 1963, and

have had, but for the retaliation; back pay with interest; and compensation for any special damages sustained as a result of the retaliation, including litigation costs, expert witness fees, and reasonable attorney fees. Interest on back pay will be calculated using the interest rate applicable to underpayment of taxes under 26 U.S.C. 6621(a)(2) and will be

the Federal Claims Collection Standards (4 CFR parts 101–105). (1) Excluded debts or claims. The procedures contained in this subpart do not apply to debts or claims arising under the Internal Revenue Code of 1954 as amended (

compensation (including back pay and interest), terms, conditions and privileges of the complainant's employment; and payment of compensatory damages, including, at the request of the complainant, the aggregate amount of all costs and expenses (including attorney's and expert witness fees) reasonably incurred. Interest on back pay will be calculated using the interest rate applicable to underpayment of taxes under

underpayment of taxes under 26 U.S.C. 6621 and will be compounded daily. (2) If the ALJ determines that the respondent has not violated the law, an order will be issued denying the complaint. If, upon the request of the respondent, the ALJ determines that a complaint was frivolous or was brought in bad faith, the ALJ may award to the

the complainant's employment; payment of compensatory damages (back pay with interest and compensation for any special damages sustained as a result of the retaliation, including any litigation costs, expert witness fees, and reasonable attorney fees which the complainant has incurred). Interest on back pay will be calculated using the interest rate applicable to underpayment of taxes under

up to $250,000. Interest on back pay will be calculated using the interest rate applicable to underpayment of taxes under 26 U.S.C. 6621 and will be compounded daily. (2) If the ALJ determines that the respondent has not violated the law, an order will be issued denying the complaint. (e

privileges of the complainant's employment; and payment of compensatory damages (backpay with interest and compensation for any special damages sustained as a result of the retaliation, including any litigation costs, expert witness fees, and reasonable attorney fees which the complainant has incurred). Interest on backpay will be calculated using the interest rate applicable to underpayment of taxes under

26 CFR 1.414(l)–1(b)(11) will be considered the date of transfer. (2) Distributions of lump sums and annuities. For purposes of paragraph (a) of this section, the payment of a lump sum, or purchase of an irrevocable

§ 4903.10(c) of this part. If not already transferred to the Financial Management Service under § 4903.10 of this part, PBGC will refer to the Treasury Offset Program any past-due, legally enforceable debt for collection by tax refund offset. See

; Aug. 26, 1937, ch. 832, 50 Stat. 844, contained similar provisions. Statutory Notes and Related Subsidiaries Change of

their views. [36 FR 23121, Dec. 3, 1971, as amended at 41 FR 48727, Nov. 5, 1976. Redesignated at 44 FR 61586, Oct. 26, 1979, as

. (6) Fishermen operating in the danger zone when warning signals are sounded shall evacuate the area immediately. (7) The regulations in this section shall be enforced by the Commanding Officer, U.S. Naval Surface Warfare Center, Indian Head Division, Indian Head, Maryland. [26 FR 9748

section 774 of this title as this section. Pub. L. 100–26 amended directory language of Pub. L. 99–661. See 1986 Amendment note below. 1986—Pub. L. 99–661, as amended by Pub. L. 100–26, amended section generally. Prior to amendment, section read as follows: "This chapter applies in the United States, the Territories, Commonwealths, and possessions, and all other places under its jurisdiction."

, not later than October 26, 2004— (A) implementation of the requirements of subsections (b) and (c); and (B) deployment of the equipment and software to allow biometric comparison and authentication of the documents described in subsections (b) and (c). (2) EstimatesIn addition to the assessment required by paragraph (1), the report required by that paragraph shall include

temporary operating authorities. [69 FR 57619, Sept. 24, 2004, as amended at 74 FR 30475, June 26, 2009; 87 FR 32325, May 31, 2022

72 FR 54544, Sept. 26, 2007. § 10.62 Contents of complaint. (a) Charges. A complaint must name the respondent, provide a clear and concise description of the facts and law that constitute the basis for the proceeding, and be signed by an authorized representative of

(2) The sole owner of an unincorporated business who has a net worth of not more than $5 million, including both personal and business interests, and not more than 500 employees; (3) A charitable or other tax-exempt organization described in section 501(c)(3) of the Internal Revenue Code (26 U.S.C. 501(c)(3)

) from the employee's Agency pay account; (ii) Debts arising under the Internal Revenue Code (26 U.S.C. 1 et seq.); (iii) Debts arising under the tariff laws of the United States; (iv) Any case where collection of a debt by salary offset is

Roth IRA means an individual retirement account defined under 26 U.S.C. 408A. (l) Treasury means the United States Department of the Treasury. (m) Secretary means the Secretary of the Treasury

. For the Commission to consider your comment, we must receive it on or before February 1, 2021. Write “16 CFR parts 801-803: Hart-Scott-Rodino Rules ANPRM, Project No. P110014” on your comment. Your comment—including your name and your state—will be placed on the public record of this proceeding, including, to the extent practicable, on the https://www.regulations.gov website. Because of the public health emergency in

direct costs attributable to such asset (under paragraphs (b), (c), and (d) of Q&A-6 of §1.419A-1T). (iv) In calculating the total amount of the assets of a Covered Entity as of the close of the taxable year, certain assets with useful lives extending substantially beyond the end of the taxable year (for example, buildings and licenses) are not to be taken