participants or beneficiaries of the plan if such loans (A) are available to all such participants and beneficiaries on a reasonably equivalent basis, (B) are not made available to highly compensated employees (within the meaning of section 414(q) of title 26) in an amount greater than the amount made available to other employees, (C) are made in accordance with specific provisions regarding such loans set forth

rules contained in paragraph (b)(4) of this section and §1.704-2. To the extent an allocation under the partnership agreement of income, gain, loss, deduction, or credit (or item thereof) to a partner does not have substantial economic effect, is not in accordance with the partner's interest in the partnership, and is not deemed to be in accordance with the partner's interest in the partnership, such

paragraph (c) of this section; or (c) An organization described in section 4942(g)(4)(A)(i) or (ii), if paid by a private foundation that is not an operating foundation; (ii) Any amount paid to acquire an asset used (or held for use) directly in carrying out one or more purposes described in section 170(c) (1) or (2)(B). See paragraph (c)(3) of

to a defined contribution plan, the contribution shall not be directly or indirectly based on the terms of that individual loan originator's transactions. As used in this paragraph (d)(1)(iii), “designated tax-advantaged plan” means any plan that meets the requirements of Internal Revenue Code section 401(a), 26 U.S.C. 401(a); employee annuity plan described in Internal Revenue Code section 403(a),

(B) Employs more than seven H-1B nonimmigrants; (ii) (A) The employer has at least 26 but not more than 50 full-time equivalent employees who are employed in the U.S.; and (B) Employs more than 12 H-1B nonimmigrant; or (iii) (A) The employer has at least 51 full-time equivalent employees who are employed

reference (IBR) of certain publications listed in the rule was approved by the Director of the Federal Register as of May 27, 2003. ADDRESSES: The U.S. Environmental Protection Agency (EPA) has established a docket for this action under Docket ID No. EPA-HQ-OAR-2018-0753. All documents in the docket are listed on the https://www.regulations.gov/​ website. Although listed, some information is

Marine Fisheries Service website (https://www.fisheries.noaa.gov/west-coast/commercial-fishing/pacific-bluefin-tuna-commercial-harvest-status) and a United States Coast Guard Notice to Mariners. The Notice to Mariners will be broadcast three times daily for four days. This action will also be published in the Federal Register as soon as practicable. Inseason actions will be effective from the time

available free of charge on or through your Internet website, if you have one, your annual report on Form 10-K, quarterly reports on Form 10-Q (§249.308a of this chapter), current reports on Form 8-K (§249.308 of this chapter), and amendments to those reports filed or furnished pursuant to Section 13(a) or

identifiers that the reporting committee assigns and that are included on contributions or contributions-related materials (for example, contributor response devices, cover letters, or website solicitation pages) for the purpose of maintaining information about the amounts of contributions that a person raises; (3) Access (including offers or attendance) to events or activities given to the lobbyist/registrant or lobbyist/registrant PAC by

application projects and opportunities at the National Laboratories to potential partners through the development of a website and the provision of services, in collaboration with relevant external entities, and to identify and develop metrics regarding the effectiveness of such partnerships. "(3) Activities.—In carrying out this pilot program, the Secretary shall— "(A) conduct outreach to and engage with relevant

(d) Annual Report and Briefing.—(1) Not later than March 1 of each year, the Committee shall— (A) make publicly available on an appropriate website a report on the National Oceanographic Partnership Program; and (B) provide to the appropriate congressional committees a briefing on the contents of the report. (2) Not later than 30 days after providing

enactment of this Act [Oct. 24, 2018], the Secretary of Health and Human Services (in this section referred to as the 'Secretary') shall post on the public website of the Centers for Medicare & Medicaid Services all guidance published by the Department of Health and Human Services on or after January 1, 2016, relating to the prescribing of opioids and applicable to opioid prescriptions for individuals entitled to benefits under part A of title XVIII of the Social Security Act (

26 CFR Part 1 Income taxes Reporting and recordkeeping requirements 26 CFR Part 5 Income taxes Reporting and recordkeeping requirements 26 CFR Part 5c Income taxes Reporting and recordkeeping requirements

Xerces Society for Invertebrate Conservation, Dr. Boris Kondratieff, Save the Poudre: Poudre Water Keeper, Cache la Poudre River Foundation, WildEarth Guardians, and Center for Native Ecosystems, requesting that the Arapahoe snowfly be listed as an endangered species under the Act. On April 26, 2011, we published a 90-day finding in the Federal Register (76 FR 23256), concluding that the petition presented substantial scientific and commercial information indicating that listing

The provisions of this part apply to voyages of every Eligible Vessel which terminate on or after September 26, 1990.

submission and posting of public comments in this proceeding. All comments are therefore to be submitted electronically through regulations.gov. Specific instructions for submitting comments are available on the Copyright Office website at https://copyright.gov/​rulemaking/​mma-transparency. If electronic submission of comments is not feasible due to lack of access to a computer and/or the internet, please contact the Office using the contact information below for special instructions

premium). (iii) Ratable monthly portion upon carryover to new obligation. In any case in which there is a carryover of original issue discount under paragraph (b)(1)(iv) of §1.1232-3 from an obligation exchanged to an obligation received in such exchange, the ratable monthly portion of original issue discount in respect

§1.1374-2(a)(1) is reduced by the portion of such amount, if any, that is subject to tax under section 857(b)(4), (5), (6), or (7). For this purpose, the amount of a REIT's recognized built-in gain that is subject to tax under section 857(b)(5) is computed as follows: (1) Where the tax under section 857(b)(5) is

, and the WIGVO, GA, WP. This proposal would update the latitude/longitude coordinates for the OCTAL, FL, the STYMY, FL, and the WAKKO, FL, WPs. The coordinates for the OCTAL, FL, WP would be changed from “lat. 26°09′01.91″ N, long. 080°06′37.51″ W,” to “lat.26°09′01.92″ N, long. 080°12′11.60″ W” This would move OCTAL approximately 5 NM to the west of its current position. The STYMY, FL, WP, coordinates would be changed from “lat. 28°01′09.65″ N, long. 081°08′41.27″ W,” to “lat. 28°02′12.25″ N, long

meaning as in section 642(c)(5) of title 26; (iii) the term "charitable organization" means an organization described in paragraphs (1) through (5) of section 170(c) or section 501

(a) (1) In general. For rules for determining the earnings and profits (or deficit in earnings and profits) of a foreign corporation for taxable years beginning before January 1, 1987, for purposes of sections 951 through 964, see 26 CFR 1.964-1(a) (revised as of April 1, 2006). For taxable years beginning after December 31, 1986, except as otherwise