Section 818(f) provides that the same item may not be deducted more than once under subpart B, part I, subchapter L, chapter 1 of the Code (relating to the determination of taxable investment income), and more than once under subpart C, part I, subchapter L, chapter 1 of the Code (relating to the determination of gain or loss from operations). [T.D. 6558, 26 FR 2790, Apr. 4, 1961]

Section 6654 is applicable only with respect to taxable years beginning after December 31, 1954. Section 294(d) of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1, 1955. [T.D. 6500, 25 FR 12150, Nov. 26, 1960. Redesignated by T.D. 7282, 38 FR 19028, July 17, 1973. Redesignated by T.D. 9224, 70 FR 52301, Sept. 2, 2005]

For regulations under section 7641, except the provisions thereof relating to the manufacture of opium suitable for smoking purposes, see subparts E, F, G, and H or part 45 of this chapter (Miscellaneous Stamp Tax Regulations). For regulations relating to the manufacture of opium suitable for smoking purposes, see 26 CFR (1939) 150 (Narcotics Regulations 3, 3 FR 1402) as made applicable to section 7641 by Treasury Decision 6091, approved August 16, 1954 (19 FR 5167).

Each auxiliary rotor, each fixed or movable stabilizing or control surface, and each system operating any flight control must meet the requirements of §§27.395, 27.397, 27.399, 27.411, and 27.427. [Amdt. 27-26, 55 FR 7999, Mar. 6, 1990, as amended by Amdt. 27-34, 62 FR 46173, Aug. 29, 1997]

(a) The rotors and blades must be mass balanced as necessary to— (1) Prevent excessive vibration; and (2) Prevent flutter at any speed up to the maximum forward speed. (b) The structural integrity of the mass balance installation must be substantiated. [Amdt. 27-2, 33 FR 963, Jan. 26, 1968]

Each auxiliary rotor, each fixed or movable stabilizing or control surface, and each system operating any flight control must meet the requirements of §§29.395 through 29.399, 29.411, and 29.427. [Amdt. 29-26, 55 FR 8002, Mar. 6, 1990, as amended by Amdt. 29-41, 62 FR 46173, Aug. 29, 1997]

(a) The rotor and blades must be mass balanced as necessary to— (1) Prevent excessive vibration; and (2) Prevent flutter at any speed up to the maximum forward speed. (b) The structural integrity of the mass balance installation must be substantiated. [Amdt. 29-3, 33 FR 967, Jan. 26, 1968]

If an oral evidentiary hearing is convened, the applicant must make available witnesses who are competent and able to testify to the accuracy of the statements and documents submitted. (Approved by the Office of Management and Budget under control number 3024-0068) [ER-1386, 49 FR 33439, Aug. 23, 1984, as amended by ER-1397, 49 FR 50027, Dec. 26, 1984]

Charter air transportation under this part shall be performed in accordance with the provisions of part 212 of this chapter. (Secs. 204, 402, Pub. L. 85-726, as amended, 72 Stat. 743, 757; 49 U.S.C. 1324, 1371) [ER-1223, 46 FR 28379, May 26, 1981]

The special reports required to be filed by §248.2 shall be withheld from public disclosure, until further order of the BTS, if such treatment is requested by the air carrier at the time of filing. [ER-420, 29 FR 13799, Oct. 7, 1964, as amended at 60 FR 66725, Dec. 26, 1995]

(a) Each licensee shall afford to the Commission at all reasonable times opportunity to inspect byproduct material and the premises and facilities wherein byproduct material is used or stored. (b) Each licensee shall make available to the Commission for inspection, upon reasonable notice, records kept by him pursuant to the regulations in this chapter. [30 FR 8185, June 26, 1965]

During the term of a renewed license, licensees shall be subject to and shall continue to comply with all Commission regulations contained in 10 CFR parts 2, 19, 20, 21, 26, 30, 40, 50, 51, 52, 54, 55, 70, 72, 73, and 100, and the appendices to these parts that are applicable to holders of operating licenses or combined licenses, respectively. [72 FR 49560, Aug. 28, 2007]

Records of the Administrator relating to rule making proceedings are available for inspection as provided in section 552(b) of title 5 of the United States Code and part 7 of the regulations of the Secretary of Transportation (part 7 of this title; 32 FR 9284 et seq.). [35 FR 9209, June 12, 1970, as amended at 53 FR 2036, Jan. 26, 1988]

The Administrative Law Judge referred to in this part is an Administrative Law Judge appointed by the Department of State. The Administrative Law Judge is authorized to exercise the powers and perform the duties provided for in §§127.7 and 128.3 through 128.16 of this subchapter. [78 FR 52689, Aug. 26, 2013]

(a) In order to remove all doubt as to their proper application, all tariff publications must contain clear and explicit explanatory statements regarding the rates and regulations. (b) Tariff publications must be delivered to the Commission free from all charges, including claims of postage. (c) Tariff publications will not be returned. [64 FR 46586, Aug. 26

(a) See Public Notice, FCC 76-337, dated April 21, 1976. 59 FCC 2d, 91; 41 FR 17605, April 27, 1976. (b) See Report and Order MM Docket 87-267, FCC 91-303 adopted, September 26, 1991. 6 FCC Rcd 6273; 56 FR 64842, December 12, 1991. [56 FR 64874, Dec. 12, 1991, as amended at 59 FR 52087, Oct. 14, 1994]

To the extent that the costs of ISDN line ports, and line ports associated with other services, exceed the costs of a line port used for basic, analog service, local exchange carriers may recover the difference through a separate monthly end-user charge. As of June 30, 2000, these rates will be capped until June 30, 2005. [65 FR 38704, June 21, 2000; 65 FR 57744, Sept. 26, 2000]

The TCO shall submit the settlement proposal to the appropriate audit agency for review (see 49.107). However, if the settlement proposal is limited to an adjustment of fee, no referral to the audit agency is required. [48 FR 42447, Sept. 19, 1983. Redesignated at 61 FR 39221, July 26, 1996]

When using competitive procedures in accordance with 8.602(a)(4), agencies shall include Federal Prison Industries, Inc. (FPI), in the solicitation process and consider a timely offer from FPI. [69 FR 16150, Mar. 26, 2004, as amended at 71 FR 223, Jan. 3, 2006. Redesignated at 85 FR 11762, Feb. 27, 2020]

The contracting officer shall insert the clause at 1852.242-71, Travel Outside of the United States, in cost-reimbursement solicitations and contracts where a contractor may travel outside of the United States and it is appropriate to require Government approval of the travel. [81 FR 24501, Apr. 26, 2016]

[60 FR 49710, Sept. 26, 1995]

For restriction on award of architect-engineer contracts to be performed in Japan, in any North Atlantic Treaty Organization member country, or in countries bordering the Arabian Gulf, see 236.602-70. [68 FR 15627, Mar. 31, 2003, as amended at 79 FR 44316, July 31, 2014; 80 FR 15911, Mar. 26, 2015]