If the foreign law imposing a FORI tax (as defined in §1.907(c)-3) is either structured in a manner, or operates in a manner, so that the amount of tax imposed on FORI is generally materially greater than the tax imposed by the foreign law on income that is neither FORI nor FOGEI (“described manner”), section 907(b) provides a special rule which limits the

title 26; (12) "gross ton" has the meaning given that term by the Secretary under part J of title 46; (13) "guarantor" means any person, other than the responsible party, who provides evidence of financial responsibility for a responsible party under this Act; (14) "incident" means any occurrence or series of occurrences having the same origin, involving one or more vessels, facilities, or any

transaction. For example, if a written option is used to reduce or eliminate the risk reduction obtained from another position such as a purchased option, then it may be a hedging transaction. (4) Recycling. A taxpayer may enter into a hedging transaction by using a position that was a hedge of one asset or liability as a hedge of another asset or liability (recycling). (5)

Correction amount. The correction amount with respect to an excess benefit transaction equals the sum of the excess benefit (as defined in §53.4958-1(b)) and interest on the excess benefit. The amount of the interest charge for purposes of this section is determined by multiplying the excess benefit by an interest rate, compounded annually, for the period from the date the excess benefit

(a) Capital requirements studyThe Secretaries, through the coordinating group, shall conduct within twelve months after September 26, 1980, a study of the capital requirements of the United States aquaculture industry. The study shall— (1) document and analyze any capital constraints that affect the development of aquaculture in the United States; and (2

) that documents at least 25 percent are eligible for free or reduced-price meals or are title XX beneficiaries. However, children who only receive at-risk afterschool snacks and/or at-risk afterschool meals must not be considered in determining this eligibility. Sponsoring organizations of for-profit child care centers or for-profit outside-school-hours care centers must submit the number and percentage of children in care (enrolled or licensed capacity, whichever is less) that documents that at

Director or the presiding officer, filing shall be accomplished by: (1) Overnight delivery. Overnight U.S. Postal Service delivery or delivery by a reliable commercial delivery service for same day or overnight delivery to the address stated above; or (2) U.S. Mail. First class, registered, or certified mail via the U.S. Postal Service; and

(f) Control. The term “control” means the power to direct the management and policies of a person, directly or through one or more intermediaries, whether through the ownership of voting securities, by contract, or otherwise. The terms “controlling” and “controlled” have meanings correlative to the foregoing. (See §260.a-26.) (g) Electronic filer. The term

Tomato 0.20 1There are no U.S. registrations for use of etoxazole on tangerines as of September 26, 2003. *There are currently no U.S. registrations for tea as of April 13, 2011. 2There are no

One-call notification system means a communication system that qualifies under this part and the one-call damage prevention program of the State concerned in which an operational center receives notices from excavators of intended excavation activities and transmits the notices to operators of underground pipeline facilities and other underground facilities that participate in the system.

meets eligibility criteria, including that he qualifies as a refugee. INA 208(b)(1)(B)(i), 8 U.S.C. 1158(b)(1)(B)(i). Aliens must also establish that they are otherwise eligible for asylum, meaning that they are not subject to one of the statutory bars to asylum or any “additional limitations and conditions . . . under which

must be clearly marked with the range within which it has been demonstrated that takeoff is safe for all center of gravity positions approved for takeoff. (c) Trim control systems must be designed to prevent creeping in flight. Trim tab controls must be irreversible unless the tab is appropriately balanced and shown to be free from flutter. (d) If an irreversible tab control system is used, the part from the tab to the attachment of

delivered by mail, which are eligible for duty-free entry under the regulations in this part are, additionally, not subjected to the standard Customs User Fee normally imposed by the United States Customs Service, provided there has been a timely filing with the appropriate United States Customs Service office of the documentation required by the regulations in this part.

(a) You must identify all known workplaces under each ADF award. A failure to do so is a violation of your drug-free workplace requirements. You may identify the workplaces_ (1) To the ADF official that is making the award, either at the time of application or upon award; or (2) In documents that you keep on file in your offices during the performance of the award, in which case you must make the

issued this solicitation, a single copy of specifications, standards, and commercial item descriptions cited in this solicitation may be obtained free of charge by submitting a request to the addressee in paragraph (a) of this provision. Additional copies will be issued for a fee. (End of provision) [63 FR 34063, June 22, 1998]

(a) You must identify all known workplaces under each DOT award. A failure to do so is a violation of your drug-free workplace requirements. You may identify the workplaces— (1) To the DOT official that is making the award, either at the time of application or upon award; or (2) In documents that you keep on file in your offices during the performance of the award, in which case you must make the

(a) Because we have limited space in many NARA facilities, microfilm/fiche equipment should be operable from a table top unless we have given written permission to use free standing/floor model cameras. You may only use planetary type camera equipment. You may not use automatic rotary cameras and other equipment with automatic feed devices. We may approve your use of book cradles or other specialized equipment designed for use with bound volumes, oversized documents

(a) You must identify all known workplaces under each NARA award. A failure to do so is a violation of your drug-free workplace requirements. You may identify the workplaces— (1) To the NARA official that is making the award, either at the time of application or upon award; or (2) In documents that you keep on file in your offices during the performance of the award, in which case you must make the

equipment past the location of the device. (c) Each derail shall be clearly visible. When in a locked position, a derail shall be free of any lost motion which would prevent it from performing its intended function. (d) Each derail shall be maintained to function as intended. (e) Each derail shall be properly installed for the rail to which it is applied. (f) If a track

The withdrawal of liquors without payment of tax or of specially denatured spirits free of tax, under the provisions of this part shall constitute a charge against the bond under which the withdrawal is made of (a) the tax on the liquors withdrawn or (b) of an amount equal to the tax on specially denatured spirits withdrawn that will be due in the event of failure to account for the specially denatured spirits as provided in this part. The tax on liquors so

The premises about an official establishment shall be free from conditions which may result in the contamination of food including, but not limited to, the following: (a) Strong offensive odors; (b) Improperly stored equipment, litter, waste, refuse, and uncut weeds or grass within the immediate vicinity of the buildings or structures that may constitute an attractant, breeding place, or harborage for

Your participation in the Ticket to Work program is voluntary. When you receive your ticket, you are free to choose when and whether to assign it (see §411.140 for information on assigning your ticket). If you want to participate in the program, you can take your ticket to any EN you choose or to your State VR agency. You may choose either to assign your ticket to an

(a) We may charge search fees even if the records we find are exempt from disclosure, or even if we do not find any records at all. (b) If we are not charging you for the first two hours of search time, under paragraph (c) of §402.155, and those two hours are spent on a computer search, then the two free hours are the first two hours of

(1) For purposes of this section, actual ADA means raw ADA data that have not been weighted or adjusted to reflect higher costs for specific types of students for purposes of distributing State aid for education. (2) If an LEA provides a program of free public summer school, attendance data for the summer session are included in the LEA's ADA figure in accordance with State law or practice. (3) An LEA's ADA count

(a) A recognized representative is an individual who is (1) Appointed as an attorney-in-fact under a power of attorney, and a (2) Member of one of the categories described in §601.502(b) and who files a declaration of representative, as described in §601.502(c). (b) Categories—(1) Attorney.

this Statement apply to such applications. (b) Timeliness of comments. (1) All comments must be actually received by the Board or the Reserve Bank on or before the last date of the comment period specified in the notice. Where more than one notice is published with respect to an application, comments must be received on or before the last date of the latest comment period. The Board's Rules