otherwise than as authorized by law, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both. Editorial Notes Prior Provisions A prior

(d), (e), or (f) of this section, a veteran, as a condition for receiving outpatient medical care provided by VA (provided either directly by VA or obtained by VA by contract, provider agreement, or sharing agreement), must agree to pay VA (and is obligated to pay VA) a copayment as set forth in paragraph (c)(2) or (c)(4) of this section. (2) The copayment for outpatient medical care is $15 for a primary care outpatient visit and $50 for a specialty care

(a) There are four categories of FOIA requesters: commercial use requesters; educational and non-commercial scientific institutions; representatives of the news media; and all other requesters. (b) The specific levels of fees for each of these categories are: (1) Commercial use requesters. ONDCP will recover the full direct cost of providing search, review and

(a) Requirement to backup withhold. Withholding under section 3406(a)(1)(A) applies to a reportable payment (as defined in section 3406(b)) if the payee does not furnish the payee's taxpayer identification number to the payor in the manner required by this section. The period for which withholding is required is described in

(a) General ruleFor purposes of section 38, the advanced nuclear power facility production credit of any taxpayer for any taxable year is equal to the product of— (1) 1.8 cents, multiplied by (2) the kilowatt hours of electricity—

services, the public, members of Congress, officials of Government, schools, colleges, and civic organizations. (c) Coordinate the relations of the Department of Justice with the news media. (d) Serve as a central agency for information relating to the work and activities of all agencies of the Department. (e) Prepare public statements and news releases. (f) Coordinate

corpus (such as an annuity), to the extent it is paid out of income for the taxable year. See §1.651(a)-2 which sets forth additional rules which are applicable in determining whether income of an estate or trust is required to be distributed currently. (c) The term any other amounts properly paid, credited, or required to be

identification number for all internal revenue tax purposes. (75 Stat. 828; 26 U.S.C. 6109) [T.D. 7055, 35 FR 13515, Aug. 25, 1970. Redesignated at 40 FR 16835, Apr. 15, 1975]

In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1) or 4081, each person— (1) who is an officer, employee, or agent of the taxpayer who is under a duty to assure the payment of such tax and who willfully fails to perform such duty, or (2) who

(a) General requirements. Except as otherwise indicated in §73.1944, no station licensee is required to permit the use of its facilities by any legally qualified candidate for public office, but if any licensee shall permit any such candidate to use its facilities, it shall afford equal opportunities to all other candidates for

is made by the taxpayer on such tract while held by the taxpayer or is made pursuant to a contract of sale entered into between the taxpayer and the buyer. For purposes of this paragraph, an improvement shall be deemed to be made by the taxpayer if such improvement was made by— (A) the taxpayer or members of his family (as defined in section 267(c)(4)), by a

(a) In general. This section sets forth transition rules for a QBU that used the dollar approximate separate transactions method of accounting set forth in §1.985-3 or §1.985-3T (as contained in the April 1, 1989 edition of 26 CFR part 1 (1.908 to 1.1000)) for its first taxable year beginning in 1987 (DASTM QBU). A DASTM QBU must

(a) Reserve strengthening or weakening. Section 810(d)(1) provides that if the basis for determining any item referred to in section 810(c) and paragraph (b) of §1.810-2 at the end of any taxable year differs from the basis for such determination at the end of the preceding taxable year, then so much of the difference between:

institution that is not operated on a commercial basis as that term is referenced in paragraph (a)(5) of this section, and which is operated solely for the purpose of conducting scientific research the results of which are not intended to promote any particular product or industry. (8) The term representative of the news media refers to any person actively gathering news for an entity that is

§ 540.63 Personal interviews. (a) An inmate may not receive compensation or anything of value for interviews with the news media. (b) Either an inmate or a representative of the news media may initiate a request for a personal interview at an institution. (c

is extended to amounts from an old fund, each item in the old fund to which such agreement applies shall be considered to be transferred to the appropriate account in the manner provided for in §3.8(d) in the new fund in a nontaxable transaction which is in accordance with the provisions of the agreement under which such old fund was maintained. For purposes of determining the amount of interest under

(a) Family members and other persons may enter upon the life estate lease premises for the purpose of visiting the life estate lease residents so long as such visit does not exceed thirty (30) consecutive days in any one visit or ninety (90) days total of all visits within any lease year, except that grandchildren and their descendants who are not minor dependents of the life tenant and who have not attained the age of 18 (eighteen) years may visit for ninety (90

information sought by the FOIA Request beyond the public's right to know about the government activity generally; and (3) The information is of the type that has value that will be lost if not disseminated quickly such as a breaking news story. Information of historical interest only or information sought for litigation or commercial activities will not qualify nor would a news media deadline unrelated to breaking news. (d) Within 10

26 U.S.C. 5041(b)(1), (2), or (3), that would be imposed on the wine but for its removal to bonded premises. Three different tax classes of wine are eligible for the tax credit. The proprietor will have to repeat this step for each different tax class of eligible wine used; and (iii) The proof gallons of all distilled spirits derived from eligible flavors used in the product, multiplied by the tax rate

(a) In generalIf any officer or employee of the Internal Revenue Service knowingly, or by reason of negligence, fails to release a lien under section 6325 on property of the taxpayer, such taxpayer may bring a civil action for damages against the United States in a district court of the United States.

(a) General ruleFor purposes of section 38, the carbon oxide sequestration credit for any taxable year is an amount equal to the sum of— (1) $20 per metric ton of qualified carbon oxide which is— (A) captured by the taxpayer using carbon capture equipment which is

)(1), ownership of stock after the ownership change is determined without applying the attribution rules generally applicable under section 382(l)(3)(A) or §1.382-2T(h). (2) General rules for determining whether indebtedness is qualified indebtedness—(i) Definition. Indebtedness of the

(ii) such determination shall not prejudice any further application for such operating permit. (3) BondNo bond shall be required for an eligible distilled spirits plant. For purposes of section 5212 and subsection (e)(2) of this section, the premises of an eligible distilled spirits plant shall be treated as bonded premises.

refers to an institution that is not operated on a commercial basis as that term is referenced in paragraph (l) of this section, and which is operated solely for the purpose of conducting scientific research the results of which are not intended to promote any particular product or industry. (o) Representative of the News Media refers to any person actively gathering news for an entity that