regarding interest rates and redemption values is found in Department of the Treasury Circular, Fiscal Service Series No. 1-80 (31 CFR part 351). [44 FR 76441, Dec. 26, 1979, as amended at

-FR-76441\" class=\"fr-reference\" data-reference=\"44 FR 76441\"\u003e44 FR 76441\u003c/a\u003e, Dec. 26, 1979, unless otherwise noted.\n"],"link":"/current/title-31/part-353","title":"Part 353"},{"level":"subpart","identifier":"P","label_level":"Subpart P","hierarchy":{"title":"31","subtitle":"B","chapter":"II","subchapter":"A","part":"353","subpart":"P"},"current":false,"authority":[],"source":["\u003ca href=\"https://www.federalregister.gov/citation/44-FR-76441\" class=\"fr-reference\" data

separately from employees with family HDHP coverage. Similarly, employees with different categories of family HDHP coverage may be tested separately. See Q & A-2 in §54.4980G-1. An employer is not required to contribute the same amount or the same percentage of the deductible for employees who are eligible individuals with one category of HDHP coverage that it contributes for employees who are

. The incorporation by reference (IBR) of certain publications listed in the rule is approved by the Director of the Federal Register as of March 12, 2020. ADDRESSES: The U.S. Environmental Protection Agency (EPA) has established a docket for this action under Docket ID No. EPA-HQ-OAR-2017-0662. All documents in the docket are listed on the https://www.regulations.gov website. Although

§1.46-7. It is a type of plan described in paragraph (d)(1) of this section and may, but need not, be an ESOP under §54.4975-11 of this chapter (Pension Excise Tax Regulations). See §1.46-8(d)(5) concerning use of TRASOP assets as collateral for debts and expenses of the plan.

consumption needs. Forest land means a land cover/use category that is at least 10 percent stocked by single-stemmed woody species of any size that will be at least 4 meters (13 feet) tall at maturity. Also included is land bearing evidence of natural regeneration of tree cover (cut over forest or abandoned farmland) that is not currently developed for nonforest use. Ten percent stocked, when viewed from a vertical direction, equates

expected climatic cycles on the surface-water and the ground-water systems. Section 960.4-2-5   Erosion. Description of the structure, stratigraphy, and geomorphology of the site, in context with the geologic setting, in order to estimate the depth of waste emplacement and the likelihood for erosional processes to uncover the waste in less than one

Abolition of Inter-American Foundation Pub. L. 106–113, div. B, §1000(a)(2) [title V, §586], Nov. 29, 1999, 113 Stat. 1535, 1501A–117, as amended by Pub. L. 106–429, §101(a) [title V, §591], Nov. 6, 2000, 114 Stat. 1900, 1900A–59, authorized the President, during fiscal years 2000 and 2001, to abolish the Inter-American Foundation, provided for the termination and transfer of functions of the Foundation, disposition of

(A) significantly increasing the proportion of energy project lending for energy efficiency improvements, and decentralized small scale facilities such as solar, wind, or biomass generating facilities; and (B) conducting an analysis of the comparative costs of any new energy generating facilities with the cost of increasing the energy efficiency in the project service area; (7) seek a commitment of

generated renewable energy, is utilized in such a way that the applicant can demonstrate expanded customer base and increased revenues returning to the producers of the agricultural commodity as a result of the project. On-farm generation of energy from wind, solar, geothermal or hydro sources is not eligible for this program. Farmer or rancher cooperative. A business owned and controlled by Independent Producers that is

which would be required by the U.S. Coast Guard for new fixed bridges, in the vicinity of the proposed power line crossing. The clearances are based on the low point of the line under conditions which produce the greatest sag, taking into consideration temperature, load, wind, length or span, and type of supports as outlined in the National Electrical Safety Code. Open Table

(i) Consolidated group has the meaning set forth in §1.1502-1(h). (ii) Controlled group and group mean a controlled group of corporations, as defined in section 41(f)(5), or a group of trades or businesses under common control. For rules

(a) A return in duplicate on Form 1040C for the short taxable period resulting from such termination, showing income received, and reasonably expected to be received, during the taxable year up to and including the date of departure; (b) Where the period for filing has not expired, the return required under section 6012 and

(ii) In the case of any plan maintained exclusively for employees of an educational organization (as defined in section 170(b)(1)(A)(ii) of title 26) by an employer which is exempt from tax under section 501(a) of title 26, which provides that each participant having at least 1 year of service has a right to

FURTHER INFORMATION CONTACT: Caroline E. Hay at (202) 317-5279 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background This document contains amendments to the Income Tax Regulations (26 CFR part 1) under section 707 of the Internal Revenue Code (Code) regarding allocations of partnership

If the first manifestations of acute anterior poliomyelitis present themselves in a veteran within 35 days of termination of active military service, it is probable that the infection occurred during service. If they first appear after this period, it is probable that the infection was incurred after service. [26 FR 1592, Feb. 24, 1961]

Applicants may submit data to supplement pending applications without incurring additional charges if the proper fee was paid with submission of the original application and subsequent submissions of supplementary data do not constitute a change in the type of registration action requested. [53 FR 19114, May 26, 1988, as amended at 58 FR 34203, June 23, 1993]

Subpart F applies to aid, benefits, or services, other than those covered by subparts D and E, that receive Federal financial assistance provided by the Department of Agriculture after the effective date of this part. [47 FR 25470, June 11, 1982, as amended at 55 FR 52139, Dec. 19, 1990; 68 FR 51343, Aug. 26, 2003]