method or, in lieu of the equity method, the fair value option. (3) Acquisitions of a group of related real estate operations that are probable or that have occurred subsequent to the latest fiscal year-end for which audited financial statements of the registrant have been filed will be treated under this section as if they are a single acquisition. The required financial statements may be presented on a combined basis for any periods they are under common control or

requirements in this part for new vessels. [USCG-2017-1060, 83 FR 8181, Feb. 26, 2018]

amendment is being filed to add or resubmit an unofficial PDF copy of one or more exhibits, the submission may consist of the following: the official filing—consisting of the cover page (or first page of the document), the explanatory note, the signature page (where appropriate), the exhibit index, and a separate electronic exhibit document for each exhibit for which an unofficial PDF copy is being submitted—and the corresponding unofficial PDF copy of each exhibit document. However, the text of the

(a) In general. A person who is a tax return preparer of any return or claim for refund of excise tax under section 4481 shall be subject to penalties under section 6694(b) in the manner stated in §1.6694-3 of this chapter. (b) Effective/applicability date.

(a) In general. A person who is a tax return preparer of any return or claim for refund of tax on wagers under sections 4401 or 4411 shall be subject to penalties under section 6694(b) in the manner stated in §1.6694-3 of this chapter. (b) Effective/applicability

other lien, naming the United States as a party under this section, must seek judicial sale. A sale to satisfy a lien inferior to one of the United States shall be made subject to and without disturbing the lien of the United States, unless the United States consents that the property may be sold free of its lien and the proceeds divided as the parties may be entitled. Where a sale of real estate is made to satisfy a lien prior to that of the United States, the United States shall have one year from

The Assistant Secretary for Governmental Affairs serves as the Department's primary point of contact for Congressional offices, as well as State and locally elected officials; works with other departmental offices to ensure that Congressional mandates are fully implemented by the Department; and works with the White House, other Federal agencies, and Congress to fulfill the Department's legislative priorities. The Assistant Secretary coordinates congressional and

(a) The employee may petition for a pre-offset hearing. The petition must state with specificity why the employee believes the agency's determination is in error. To the extent that a debt has not been established by judicial or administrative order, a debtor may request a pre-offset hearing concerning the existence or amount of the debt or the terms of repayment. With respect to debts established by a judicial or administrative order, a debtor may request a pre

A phosphoric acid containment system must be: (a) Lined with natural rubber or neoprene; (b) Lined with a material approved for phosphoric acid tanks by the Commandant (CG-ENG); or (c) Made of a stainless steel that resists corrosion by phosphoric acid. Note: “Phosphoric

unless the application for such designation— (1) demonstrates that the nominated area satisfies the eligibility criteria described in section 1392, (2) includes a strategic plan for accomplishing the purposes of this subchapter that— (A) describes the coordinated economic, human, community, and

launching of the contained liferaft. (6) Each liferaft must have a painter system providing a connection between the unit and the liferaft. (7) Each liferaft or group of liferafts must be arranged for float-free launching. The arrangement must ensure that the liferaft or liferafts when released and inflated, are not dragged under by the sinking unit. A hydrostatic release unit used in a float-free arrangement must be approved under

simplification of issues. To inform the parties as to the availability of one or more alternative means of dispute resolution, encourage use of such methods, and require consideration of their use at an early state of the proceeding; hold conferences for the settlement or simplification of the issues by consent of the parties or by the use of alternative means of dispute resolution; transmit the request of parties for the appointment of a mediator or settlement judge, as provided by

written waiver of the prohibition in paragraph (a) of this section on a determination that the financial interest is not prohibited by 26 U.S.C. 7214(b) and that, in the mind of a reasonable person with knowledge of the particular circumstances, the financial interest will not create an appearance of misuse of position or loss of impartiality, or call into question the impartiality and objectivity with

G. Decision-Making Process for Issuing a Determination Not To Issue a New or Amended Energy Conservation Standard or an Amended Test Procedure H. Significant Savings of Energy Threshold 1. Comments on the

(O'Neill et al. 2014). However, the total energy varies significantly among Chinook salmon populations due to variation in body size and lipid content. For example, mature Puget Sound Chinook has relatively low mean total energy values (8,941 kcal per fish), whereas Chinook returning to the Sacramento River has a mean total energy above 15,000 kcal per fish (O'Neill et al. 2014). Scarcity of prey is one of the three

(i) The rules of §1.937-1 will apply for determining whether an individual is a bona fide resident of the Virgin Islands; (ii) The rules of §1.937-2 will apply for determining whether income is from sources within the Virgin Islands

§257.96(b) for corrective action. (f) The owner or operator of the CCR unit must select one of the statistical methods specified in paragraphs (f)(1) through (5) of this section to be used in evaluating groundwater monitoring data for each specified constituent. The statistical test chosen shall be conducted separately for each constituent in each monitoring well.

if it would not have been made but for the funding of the partnership through one or more other obligations. (C) For purposes of paragraph (c)(3)(ii) of this section, a significant modification, within the meaning of §1.1001-3(e), of an obligation constitutes an acquisition of the obligation on or after that date, and a pledgor or guarantor is treated as

(a) Executive Order (E.O.) 12549 provides that, to the extent permitted by law, Executive departments and agencies shall participate in a governmentwide system for nonprocurement debarment and suspension. A person who is debarred or suspended shall be excluded from Federal financial and nonfinancial assistance and benefits under Federal programs and activities. Debarment or suspension of a participant in a program by one agency shall have governmentwide effect.

the date for constructive acceptance or constructive approval of progress payments in paragraph (a)(5)(i) of the clause at FAR 52.232-25, Prompt Payment, the contracting officer must prepare a written justification explaining why a longer period is necessary. An official one level above the contracting officer must approve the justification. The time needed should be determined on a case-by-case

(a) The Personnel Security Officer, on a continuing current basis, will certify to the Security Officer, the head of each bureau and office and each regional engineer, the names of officers and employees who have been granted a security clearance for access to classified material and the level of such clearance (Top Secret, Secret, Confidential). The Personnel Security Officer will maintain accurate and current listings of personnel who have been granted security

Presidential libraries; and provides a variety of records management services, including the operation of centers for storing and administering records, as well as other common services. (b) Special or technical services may be provided by many organizational elements of GSA with respect to their functional areas, but the requesting State or local agency needs only to know that the service desired is related to one or more of the functional areas described above and direct

50 U.S.C. 3901 et seq.], including the toll-free military one source number to call if servicemembers, or the dependents of such servicemembers, require further assistance; and (V) notify the housing or mortgage applicant of the availability of mortgage software systems provided pursuant to subsection (g)(3). (B) Deadline for notification

“U.S. No. 1 Virginia” consists of shelled Virginia type peanut kernels of similar varietal characteristics which are whole and free from foreign material, damage and minor defects, and which will not pass through a screen having 15⁄64 × 1 inch openings. Unless otherwise specified, the peanuts in any lot shall average not more than 864 per pound.

(a) 121.500 MHz: Emergency and distress only. (b) The frequencies 121.950, 123.300 and 123.500 MHz are available for assignment to aviation support stations used for pilot training, coordination of lighter-than-air aircraft operations, or coordination of soaring or free ballooning activities. Applicants for 121.950 MHz must coordinate their proposal with the appropriate FAA Regional Spectrum Management Office. The application must