mortgage; and (iii) The amount of the direct or contingent obligations that is or may become secured by the mortgage, excluding interest, expenses, and fees. The amount may be recited in one or more units of account as agreed to by the parties. (b) A mortgage submitted for filing and recording as a preferred mortgage must cover the whole of a vessel. (c) A mortgage which secures more than one vessel

requirements of appendix E to this part, unless the Regional Administrator approves an alternative to the requirements of appendix A with respect to such SPM sites because meeting those requirements would be physically and/or financially impractical due to physical conditions at the monitoring site and the requirements are not essential to achieving the intended data objectives of the SPM site. Alternatives to the requirements of appendix A may be approved for an SPM site as part of the approval of the

one or all, as the context requires. Plant means any member of the plant kingdom, including seeds, roots and other parts thereof. Possession means the detention and control, or the manual or ideal custody of anything which may be the subject of property, for one's use and enjoyment, either as owner or as the proprietor of a qualified right in it, and

concerning service to be credited under this section. Section 210 of the Act and sections 413(c), 414(b), and 414(c) of the Code provide rules applicable to sections 202, 203, and 204 of the Act and sections 410, 411(a), and 411(b) of the Code for purposes of determining who is an “employer or employers maintaining the plan” and, accordingly, what service is required to be taken into account in the case of a plan maintained by more than one employer.

Applicability date: For dates of applicability, see § 1.6033-2(l)(2). FOR FURTHER INFORMATION CONTACT: Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) at (202) 317-3150 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background

limited to, any uses of wild free roaming animals or use of the animals for recreational purposes, such as pleasure, roping, hunting, pets, or for show; and (6) Not have been livestock that were or would have been in a feedlot, on the beginning date of the qualifying drought or fire, as a part of the normal business operation of the eligible livestock producer, as determined by the Secretary. (b) The covered livestock categories are:

in part 73 of this chapter for use in color additive mixtures for coloring drugs. (b) Specifications. (1) D&C Green No. 5 for use in coloring surgical sutures shall conform to the following specifications and shall be free from impurities other than those named to the extent that such impurities may be avoided by current good manufacturing practice:

comprehensive high school that offers instruction to inform, orient, or prepare students for vocational education at the secondary level. 2. A vocational education facility operated by a State agency. 3. A comprehensive high school that has a department exclusively or principally used for providing vocational education; or that offers at least one vocational

life activities means functions such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, and working; (iv) Has a record of such an impairment means has a history of, or has been misclassified as having, a mental or physical impairment that substantially limits one or more major life activities; (v) Is regarded as having an impairment means:

Q-1: What are “section 411(d)(6) protected benefits”? A-1: (a) In general. The term “section 411(d)(6) protected benefit” includes any benefit that is described in one or more of the following categories— (1) Benefits described in section 411(d)(6)(A), (2) Early retirement benefits (as defined in

chief. (See §601.201(a) (2) for the divisions involved.) If more than one subject is to be discussed at the conference, the discussion will constitute a conference with respect to each subject. In order to promote a free and open discussion of the issues, the conference will usually be held after the branch has had an opportunity to study the case. However, at the request of the taxpayer or his representative, the conference may be held at an earlier stage in the consideration of the case than the

(a) General ruleNo gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation and immediately after the exchange such person or persons are in control (as defined in section 368(c)) of the corporation. (b

contribution of more than a nominal amount, (ii) Makes a contribution of more than a nominal amount of time, or (iii) Is one of a limited number of “honorary” or “life” members who have more than a nominal connection with the electing public charity and who have been chosen for a valid reason (such as length of service to the organization or involvement in activities forming the basis of the electing public charity's exemption

the incorporation by reference of a certain publication listed in this AD as of August 26, 2019. ADDRESSES: For service information identified in this final rule, contact ATR-GIE Avions de Transport Régional, 1 Allée Pierre Nadot, 31712 Blagnac Cedex, France; telephone +33 (0) 5 62 21 62 21; fax +33 (0) 5 62 21 67 18; email continued.airworthiness@atr-aircraft.com; internet http://www.atr

Final Supplemental Environmental Impact Statement: Issuance of Annual Regulations Permitting the Sport Hunting of Migratory Birds (EIS 20130139),” filed with the Environmental Protection Agency (EPA) on May 24, 2013, addresses NEPA compliance by the Service for issuance of the annual framework regulations for hunting of migratory game bird species. We published a notice of availability in the Federal Register on May 31, 2013 (78 FR 32686), and our Record of Decision on July 26, 2013

Final Supplemental Environmental Impact Statement: Issuance of Annual Regulations Permitting the Sport Hunting of Migratory Birds (EIS 20130139),” filed with the Environmental Protection Agency (EPA) on May 24, 2013, addresses NEPA compliance by the Service for issuance of the annual framework regulations for hunting of migratory game bird species. We published a notice of availability in the Federal Register on May 31, 2013 (78 FR 32686), and our Record of Decision on July 26, 2013

separate periods, one consisting of the time during which he is a citizen or resident of the United States and the other consisting of the time during which he is not a citizen or resident of the United States. Thus, for example, the income tax liability of an alien individual under chapter 1 of the Code for the taxable year in which he changes his residence will be computed under two different sets of rules, one relating to resident aliens for the period of residence and the other relating to

transit agency, but then later learned it could not perform the service and provided the transit agency reasonable notice of its changed circumstances. What is fraud? Fraud is the suggestion or assertion of a fact that is not true, by one who has no reasonable ground for believing it to be true; the suppression of a fact by one who is bound to disclose it; one who gives information of other facts which are likely to mislead; or a promise made

, 5013". Subsec. (d). Pub. L. 99–433, §301(b)(1), struck out subsec. (d) which read as follows: "In subsection (a)(1), 'major combatant function, power, or duty' does not include a supply or service activity common to more than one military department. The Secretary of Defense shall, whenever he determines it will be more effective, economical, or efficient, provide for the performance of such an activity by one agency or such other organizations as he considers appropriate

(a) This subpart does not apply to— (1) Acquisitions set aside for small businesses; (2) Acquisitions of arms, ammunition, or war materials, or purchases indispensable for national security or for national defense purposes; (3) Acquisitions of end products for resale; (4) Acquisitions from Federal Prison Industries, Inc., under

(a) Energy credit (1) In generalFor purposes of section 46, except as provided in paragraphs (1)(B), (2)(B), and (3)(B) of subsection (c), the energy credit for any taxable year is the energy percentage of the basis of each energy property placed in service during such taxable year.

the free-formaldehyde content in the urea-formaldehyde resin. (g) Use the method in appendix B to this subpart for determining product loss-on-ignition. [84 FR 6694, Feb. 28, 2019]

(a) General. The application for registration on form TTB F 5110.41, Registration of Distilled Spirits Plant, must include the following information: (1) The serial number; (2) The name, principal business address, and location of the distilled spirits plant if different from the applicant's business address; (3) The operations