provision or provisions of such act, and (iii) Before January 1, 1958, the distributing corporation disposes of all the common stock in the second corporation which it owns. (2) The distributing corporation shall, as soon as practicable, notify the district director in whose district the corporation's income tax return and supporting data was filed (see paragraph (g) of

considered as having passed to the person to whom he transferred, bequeathed, or devised the interest, or to the person who inherited the interest from him. (6) The survivor's interest in an annuity or other payment described in section 2039 (see §§20.2039-1 and 20.2039-2) is considered as having passed from the decedent to the survivor only to the extent that the value

) and §48.4218-5. (c) Election. (1) Instead of computing the tax as described under paragraph (b) of this section, the purchasing manufacturer who has incurred liability for tax on its sale or use of an article as provided by paragraph (a) of this section may compute the tax incurred under

(Secs. 313(a), 601, 603, 604, Federal Aviation Act of 1958 (49 U.S.C. 1354(a), 1421, 1423, 1424), sec. 6(c), Dept. of Transportation Act (49 U.S.C. 1655(c))) [Doc. No. 5084, 29 FR 16150, Dec. 3, 1964, as amended by Amdt. 29-3, 33 FR 969, Jan. 26, 1968; Amdt. 29

claims. The procedures contained in this subpart do not apply to debts or claims arising under the Internal Revenue Code of 1954 as amended (26 U.S.C. 1 et seq.), the Social Security Act (42 U.S.C. 301 et seq.), or the tariff laws of the United States; or to any case where collection of a debt by salary offset is

of compensation paid to the petitioner. (b) Disposition of amounts recoveredAmounts recovered under subsection (a) shall be collected on behalf of, and deposited in, the Vaccine Injury Compensation Trust Fund established under section 9510 of title 26.

Department of War designated Department of the Army and title of Secretary of War changed to Secretary of the Army by section 205(a) of act July 26, 1947, ch. 343, title II, 61 Stat. 501. Section 205(a) of act July 26, 1947, was repealed by

Change of Name Department of War designated Department of the Army and title of Secretary of War changed to Secretary of the Army by section 205(a) of act July 26, 1947, ch. 343, title II, 61 Stat. 501. Section 205(a) of act

Service Authority, on December 26, 2019, filed a Petition for Reconsideration in the Commission's Wireless E911 Location Accuracy rulemaking proceeding. DATES: Oppositions to the Petition must be filed on or before March 25, 2020. Replies to the opposition must be filed on or before April 6, 2020. ADDRESSES:

31.205-26(e); and (ii) The cost of money amount is computed in accordance with 48 CFR 31.205-10 and related procedures (see 970.30). (2) When a purchase from a contractor-affiliated source is made non-competitively, cost of money shall not be

to Article 72 of Decree Law 633, dated October 26, 1972. (iii) The following fiscal code(s): [Contracting Officer must insert the applicable fiscal code(s) for military activities within Italy: 80028250241 for Army, 80156020630 for Navy, or 91000190933 for Air Force]. (2) (i) Upon receipt of the invoice, the paying office will include the following certification on one copy of the invoice: “I certify that this invoice is true

with respect to tax consequences under the Internal Revenue Code. For example, certifications made by the Secretary do not constitute determinations that a structure is of the type subject to the allowance for depreciation under section 167 of the Code. [54 FR 6771, Feb. 26, 1990, as amended at 76 FR 30541, May 26, 2011]

. 421, 431-441); (2) The Safety Appliance Acts, as amended (45 U.S.C. 1-16); (3) The Locomotive Inspection Act, as amended (45 U.S.C. 22-34); (4) The Signal Inspection Act, as amended (49 U.S.C. 26);

(a) Every manufacturer engaged in smelting or refining, or both, shall immediately notify the director of the port nearest which the plant is located of any material change in the character of the metal-bearing materials smelted or refined and of any change in the methods of smelting or refining. Each plant for which any of the deductions provided for in Chapter 26, Additional U.S. Note 1, Harmonized Tariff Schedule of the United States, is to be claimed shall

Available Control Technology (RACT) as Applicable to the 8-Hour Ozone Standard,” dated October 26, 2006, as adopted on October 26, 2006 and submitted on July 11, 2007. (ii) [Reserved] (2) [Reserved] [46 FR 5979, Jan. 21, 1981, as amended at 48 FR 53118, Nov. 25, 1983; 50 FR 35798; Sept. 4, 1985; 53 FR 1781, Jan. 22, 1988; 53 FR 39088, Oct. 5, 1988; 53 FR 48537, Dec. 1, 1988; 55 FR 9878

which imposes a fee or tax upon such business, unless such Act specifically relates to the business of insurance: Provided, That after June 30, 1948, the Act of July 2, 1890, as amended, known as the Sherman Act, and the Act of October 15, 1914, as amended, known as the Clayton Act, and the Act of September 26, 1914, known as the Federal Trade Commission Act, as amended [15 U.S.C. 41 et seq.], shall

0.231(d)) [40 FR 44512, Sept. 26, 1975, as amended at 49 FR 13369, Apr. 4, 1984; 58 FR 11549, Feb. 26, 1993]

Historical and Revision Notes Revised Section Source (U.S. Code) Source (Statutes at Large) 734(a) 31:1175(a). Oct. 26, 1970,

files. The conformed copies may be produced by any legible means of reproduction. (3) The form must be filed in electronic format only pursuant to §385.2011 of this chapter, beginning with report year 2002, due on or before March 31, 2003. [Order 620, 65 FR 81344, Dec. 26, 2000, as amended by Order 628, 68 FR 269, Jan. 3

, May 3, 1996. § 7.3 Where to file. The petition accompanied by a statement of service shall be filed with the Administrative Review Board, U.S. Department of Labor, in accordance with 29 CFR part 26. In addition, copies of the petition shall be

. 2852, which prohibited discrimination against drug abusers by general hospitals, was redesignated section 526 of the Public Health Service Act by Pub. L. 98–24, §2(b)(16)(B), Apr. 26, 1983, 97 Stat. 182, and is classified to

), is act Aug. 30, 1890, ch. 841, 26 Stat. 417, as amended, popularly known as the Agricultural College Act of 1890 and also as the Second Morrill Act, which is classified generally to subchapter II (§321 et seq.) of chapter 13 of Title 7, Agriculture. For complete classification of this Act to the Code, see Short Title note set out