′56.76″ 26 28°53′18.36″ 80°04

(i) The property must be “section 38 property” in the hands of the lessor; that is, it must be property with respect to which depreciation (or amortization in lieu of depreciation) is allowable to the lessor, it must have a useful life of 3 years (4 years in the case of property which is not described in section 50) or more in his hands, and in every other respect it must meet the requirements of

automobiles for which the taxpayer's lease term begins after December 31, 1986. See §§1.280F-5T(d) and 1.280F-5T(e) for rules on determining inclusion amounts for passenger automobiles for which the taxpayer's lease term begins before January 1, 1987. See §1.280F-5T(h)(2) for the definition of fair market

constitutes a lease of the property. Payments made with respect to alleged indebtedness (including alleged stated interest thereon) shall be treated according to their substance. See §1.482-2(a)(3)(i). (iii) Period for which interest shall be charged—(A) General rule. This paragraph (a)(1)(iii) is effective for indebtedness arising after June 30, 1988. See §1.482-2(a)(3) (26 CFR Part

attributable to an increase in the amount of eligible loans outstanding. (B) For its first taxable year, a newly organized financial institution to which §1.585-1 and this section apply shall be considered to have no reserve deficiency. For example, a new financial institution would compute its annual reserve addition by including in such addition an amount not in excess

private foundation exercises expenditure responsibility with respect to such grant in accordance with section 4945(h). However, the granting foundation does not have to exercise expenditure responsibility with respect to amounts granted to organizations described in section 4945(f). (2) “Grants” described. For a description of the term “grants”, see

of title 26) with respect to the plan (if any) for the plan year in which the termination date occurs, plus the aggregate total of shortfall amortization installments (if any) determined for succeeding plan years under section 1083(c)(2) of this title and section 430(d)(2) of title 26 (which, for purposes

Simulator Qualification. (14) AC 120-41, as amended, Criteria for Operational Approval of Airborne Wind Shear Alerting and Flight Guidance Systems. (15) AC 120-57, as amended, Surface Movement Guidance and Control System (SMGCS). (16) AC 150/5300-13, as amended, Airport Design. (17) AC 150/5340-1, as amended, Standards for Airport Markings.

The owner or operator must include hazardous waste application dates and rates in the operating record required under §265.73. [47 FR 32368, July 26, 1982]

Size count means the count or number of prunes per pound. [26 FR 8278, Sept. 2, 1961. Redesignated at 35 FR 11380, July 16, 1970, and further redesignated at 37 FR 15980, Aug. 9, 1972]

The regulations pertaining to the imposition of penalties for violations of the provisions of section 274A of the Immigration and Nationality Act are contained in 8 CFR part 274a and 28 CFR part 68. [73 FR 10136, Feb. 26, 2008]

The contracting officer shall obtain the NASA Administrator's approval prior to including clause 52.250-1 in a contract. [80 FR 36722, June 26, 2015]

Any contract financing arrangement that deviates from this part is unusual contract financing. Unusual contract financing shall be authorized only after approval by the head of the agency or as provided for in agency regulations. [60 FR 49711, Sept. 26, 1995]

This part applies to each recipient of Federal financial assistance from the Department of Veterans Affairs and to each program or activity that receives such assistance. [45 FR 63268, Sept. 24, 1980, as amended at 68 FR 51370, Aug. 26, 2003]

The normal functioning of any device shall not be interfered with in testing or otherwise without first taking measures to provide for safety of train operation which depends on normal functioning of such device. [49 FR 3382, Jan. 26, 1984]

Switch circuit controller, circuit controller, or point detector operated by hand-operated switch or by power-operated or mechanically-operated switch-and-lock movement shall be inspected and tested at least once every three months. [49 FR 3384, Jan. 26, 1984]

Electric lock on hand-operated switch shall be controlled so that it cannot be unlocked until control circuits of signals governing movements over such switch have been opened. Approach or time locking shall be provided. [49 FR 3385, Jan. 26, 1984]

That portion of the roadway apparatus of automatic train stop, train control, or cab signal system, such as electric circuit, inductor, or trip arm to which the locomotive apparatus of such system is directly responsive. [49 FR 3387, Jan. 26, 1984]

It is the policy of the FHWA that each state require registrants of heavy trucks as described in 26 CFR part 41 to provide proof of payment of the vehicle use tax either before lawfully registering or within 4 months after lawfully registering such vehicles as provided for under a suspension registration system.

Center directors, port directors, CBP cashiers, CBP officers, CBP dock tellers, and such other officers and employees as the Center director or port director will designate will receive Customs collections. [CBP Dec. 16-26, 81 FR 93015, Dec. 20, 2016]

The act by an industry member of guaranteeing any loan or the repayment of any financial obligation of a retailer constitutes a means to induce within the meaning of the Act. [T.D. ATF-364, 60 FR 20422, Apr. 26, 1995]

The State Department of Environmental Management submitted on July 26, 1979, a letter certifying that there are no existing kraft pulp mills in the State subject to part 60, subpart B of this chapter. [54 FR 9047, Mar. 3, 1989]

This part applies to each recipient of financial assistance from the National Endowment for the Arts and to each program or activity that receives such assistance. [44 FR 22734, Apr. 17, 1979, as amended at 68 FR 51384, Aug. 26, 2003]

This part applies to each recipient of Federal financial assistance from the National Science Foundation and to each program or activity that receives such assistance. [47 FR 8573, Mar. 1, 1982, as amended at 68 FR 51381, Aug. 26, 2003]

Consideration of demands shall be within the province of the attorney representing the United States, who may raise any valid objection to the production of material or provision of testimony in response to the demand. [73 FR 72207, Nov. 26, 2008]