(b) of this section), the business operations test (described in paragraph (c) of this section), and the assets test (described in paragraph (d) of this section). For the definition of the term “domestic building and loan association” for taxable years beginning after October 16, 1962, and before July 12, 1969, see §301.7701-13. (b)

of the Associate Chief Counsel (Passthroughs and Special Industries). However, other personnel from the Treasury Department and the IRS participated in its development. List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Adoption of Amendments to the Regulations Accordingly, 26 CFR part 1 is

6621 of title 26. In the case of an underpayment or partial payment, interest shall be computed and charged only on the amount of the deficiency and not on the total amount due. (b) Charge on late payment made by Secretary to StatesAny payment made by the Secretary to a State under section 191 of this title and any other payment made by the Secretary

carry over to the surviving foreign corporation (foreign surviving corporation) and the ordering of distributions by the foreign surviving corporation. See §1.367(b)-9 for special rules governing reorganizations described in section 368(a)(1)(F) and foreign section 381 transactions involving foreign corporations that hold no property and have no tax attributes immediately before the transaction

(A)(i) to each eligible candidate— "(i) in the case of a candidate of a major party (as defined in section 9002(6) of the Internal Revenue Code of 1986 [26 U.S.C. 9002(6)]), on one of the first 3 business days following the last nominating convention for such major parties; and

Findings Pub. L. 108–355, §2, Oct. 21, 2004, 118 Stat. 1404, provided that: "Congress makes the following findings: "(1) More children and young adults die from suicide each year than from cancer, heart disease, AIDS, birth defects, stroke, and chronic lung disease combined. "(2) Over 4,000 children and young adults tragically take their

, (6) Emergency Housing and Construction Materials and Equipment, and (7) General Use Items. Survival items are defined as “those items without which large segments of the population would die or have their health so seriously impaired as to render them both burdensome and non-productive.” The items have been classified into Group A or Group B, with Group A representing end products consumed or used

(6) Pay the costs of preparing and transporting the remains of an officer or employee of the Agency or a member of his family who may die while in travel status or abroad, to his home or official station, or to such other place as the Director may determine to be the appropriate place of interment, provided that in no case shall the expense payable be greater than the amount which would have been payable had the destination been the home or official station.

(a) Provisions requiredThe Secretary of Labor shall make no certification for payment to any State unless he finds that the law of such State, approved by the Secretary of Labor under the Federal Unemployment Tax Act [26 U.S.C. 3301 et seq.], includes provision for— (1) Such methods of

at 52 FR 23986, June 26, 1987]

)) [43 FR 17826, Apr. 26, 1978]

For purpose of this new source performance standard only, “new source” means a source which is constructed at a site at which no other source covered by this part is located. Any new source subject to this subpart must achieve the following new source performance standards (NSPS): There shall be no discharge of process wastewater pollutants into navigable waters. [46 FR 8285, Jan. 26, 1981, as amended at 46 FR 57287, Nov

, Dec. 19, 1990; 68 FR 51342, Aug. 26, 2003]

11, 1982, as amended at 55 FR 52139, Dec. 19, 1990; 68 FR 51343, Aug. 26, 2003]

In the event nominations for a member or alternate member of the committee are not made pursuant to the provisions of §§905.22 and 905.25, the Secretary may select such member or alternate member without regard to nominations. [22 FR 10734, Dec. 27, 1957. Redesignated at 26 FR 12751, Dec. 30, 1961, as amended at 42 FR 59370

definition, if necessary. [61 FR 32920, June 26, 1996]

(a) Each handler shall report to the Board, on or before the 5th calendar day of each month, on ABC Form 1, the total adjusted kernel weight of almonds, by variety, received by it for its own account for the preceding month. (b) [Reserved] [58 FR 34696, June 29, 1993, as amended at 61 FR 32922, June 26, 1996; 62 FR 37488, July 14, 1997; 64 FR 18802, Apr. 16, 1999]

Part means the order, as amended, regulating the handling of hazelnuts grown in Oregon and Washington, and all rules, regulations, and supplementary orders issued thereunder. This order, as amended, regulating the handling of hazelnuts grown in Oregon and Washington shall be a subpart of such part. [24 FR 6185, Aug. 1, 1959. Redesignated at 26

[83 FR 53971, Oct. 26, 2018]

53971, Oct. 26, 2018]

Standard prunes means any lot of natural condition prunes meeting the applicable grade and size standards prescribed pursuant to §993.49 other than pursuant to §993.49(c). [26 FR 476, Jan. 19

Minimum standards, pack specifications or size regulations, including the openings prescribed in §993.49(c), may be modified by the Secretary, on the basis of a recommendation of the committee or other information, whenever he finds that such modification would tend to effectuate the declared policy of the act. [26 FR 476

Each handler and importer required to make reports pursuant to this subpart shall maintain and retain such records for at least 2 years beyond the end of the marketing year of their applicability: (a) One copy of each report made to the Board; and (b) Such records as are necessary to verify such reports. [37 FR 17379, Aug. 26, 1972, as amended at 56 FR

This subpart shall be applicable to sugar beet and sugarcane processors throughout the United States who, acting in conjunction with the producers of the sugarcane or sugar beets processed by the processors, reduce sugar production in return for a payment of sugar from CCC when CCC determines that such action will reduce forfeitures of sugar pledged as collateral for a CCC loan. [67 FR 54928, Aug. 26, 2002. Redesignated