Mortgage insurance premiums which are paid to the Commissioner more than 15 days after the billing date or due date, whichever is later, shall include a late charge of 4 percent of the amount of the payment due, except that no late charge shall be required with respect to any case for which HUD fails to render a proper billing to the mortgagee. [43 FR 60154, Dec. 26, 1978]

Mortgage insurance premiums which are paid to the Commissioner more than 15 days after the billing date or due date, whichever is later, shall include a late charge of 4 percent of the amount of the payment due, except that no late charge shall be required with respect to any case for which HUD fails to render a proper billing to the mortgagee. [43 FR 60154, Dec. 26, 1978]

The applicant for recordal or the holder of a certificate of recordal shall notify the Director, USPTO, of any change of address or change of name no later than six months after the change. The holder must do so whether the certificate of recordal is in an active or inactive status. [61 FR 50558, Sept. 26, 1996. Redesignated and amended at 65 FR 39803, 39804, June 28, 2000]

Except in those cases in which Commandant (CG-ENG) specifically approves another arrangement, such as a double-bottom or deep tank as a cargo tank, an integral cargo tank or the hold within which an independent cargo tank is located must extend to the weatherdeck. [CGD 73-96, 42 FR 49027, Sept. 26, 1977, as amended by CGD 82-063b, 48 FR 4781, Feb. 3, 1983]

[CGFR 67-90, 33 FR 1015, Jan. 26, 1968]

This form shall be used by all self-regulatory organizations, as defined in section 3(a)(26) of the Act, to notify the Commission of a self-regulatory organization's listing and trading of a new derivative securities product that is not deemed a proposed rule change, pursuant to Rule 19b-4(e) under the Act (17 CFR 240.19b-4(e)). [63 FR 70967, Dec. 22, 1998]

organic HAP's. Ks = Seal factor, pound-mole per [foot (miles per hour)n year], see table 26 of this subpart. V = Average wind speed at the source, miles per hour. A value of 10 miles per hour may be assumed if source-specific data are not available. n = Seal related wind speed exponent, dimensionless, see table 26 of this subpart. 2,205

website and contact listed below under FOR FURTHER INFORMATION CONTACT. ADDRESSES: You may send comments, identified by Docket ID No. EPA-HQ-OAR-2013-0597, by any of the following methods: Federal eRulemaking Portal: https://www.regulations.gov (our preferred

veteran's death resulted from Department of Veterans Affairs hospitalization, treatment, examination, or training; (2) Where the veteran's death was due to service rendered with the Commonwealth Army of the Philippines while such forces were in the service of the Armed Forces pursuant to the military order of the President dated July 26, 1941, or was due to service in the Philippine Scouts under section 14, Pub. L. 190, 79th Congress.

Service Life Insurance Act of 1940, and the veteran died before return to military jurisdiction or within 120 days thereafter. (See §3.5(d) as to Public Health Service.) (Authority: 38 U.S.C. 1121, 1141) [26 FR 1564

) Prior to release of any amounts the relationship of the claimant and the dependency of a parent will be fully developed, and the necessary evidence secured. (g) The provisions of §3.460 are applicable where the surviving spouse is entitled to a higher rate of pension under the circumstances described in that section. [26 FR

crops. This fee does not apply to experimental use permits required for small-scale field testing of microbial pest control agents (40 CFR 172.3). [53 FR 19114, May 26, 1988, as amended at 72 FR 61028, Oct. 26, 2007]

section 6911a of this title, and sections 4611, 4612, 4661, 4662, 4681, and 4682 of Title 26, Internal Revenue Code, amended section 6911 of this title, section 1364

hereafter be delegated to act for the Administrator. (f) [Reserved] (g) The term Federal Register means the publication provided for by the act of July 26, 1935 (49 Stat. 500), and acts supplementary thereto and amendatory thereof. (h) The term hearing means that part of the proceeding which involves the

[22 FR 26, Jan. 3, 1957. Redesignated at 26 FR 12751, Dec. 30, 1961, as amended at 47 FR 8000, Feb. 24, 1982]

tends to effectuate the declared policy of the act. [22 FR 26, Jan. 3, 1957. Redesignated at 26 FR 12751, Dec. 30, 1961, as amended at 32 FR 11262, Aug. 3, 1967; 47 FR 8000, Feb. 24, 1982]

102 does not apply to prizes and awards (see section 74 and §1.74-1) nor to scholarships and fellowship grants (see section 117 and the regulations thereunder). (b) Income from gifts and inheritances. The income from any property received as a gift, or under a will or statute of descent and distribution shall not be excluded from

(c) Application of election to closed years. A taxpayer who would otherwise qualify under §§1.121-1 through 1.121-4 to exclude gain from a sale or exchange of a principal residence on or after May 7, 1997, may elect to apply section 121(d)(9) and this section for any years for which a claim for refund is barred by operation of any law or rule of law by filing

(a) Elapsed time—(1) Rule. For purposes of applying the rules of §1.410(a)-7 (relating to the elapsed time method of crediting service) to absences described in sections 410(a)(5)(E) and 411(a)(6)(E) (relating to maternity or paternity absence), the severance from service date of an

) Treatment of prepaid subscription income under an established accounting method. Notwithstanding the provisions of section 455 and §1.455-1, any taxpayer who, for taxable years beginning before January 1, 1958, has reported prepaid subscription income for income tax purposes under an established and consistent method or practice of deferring such income may

and flagrant act (or failure to act) or the first of the series of willful repeated acts (or failures to act) giving rise to liability for tax under chapter 42 and the imposition of tax under section 507(a)(2). (c) Fair market value. For purposes of this section, fair market value shall be determined pursuant to the provisions of

architecture and appearance of the real estate development as well as to perform certain maintenance duties relating to common areas. (d) Tenants. Tenants will not be considered members for purposes of meeting the source of income test under section 528(c)(1)(B) and §1.528-5. However, the fact that tenants of members of a homeowners

the case of a corporation having 200 or less record owners of its stock, on any dividend record date, from each record holder of one-half of 1 percent or more of its stock. When making demand for the written statements required of each shareholder by this paragraph, the company shall inform each of the shareholders of his duty to submit as a part of his income tax return the statements which are required by