, as amended at 44 FR 61598, Oct. 26, 1979]

Programs or projects to which this subpart applies must maintain copies of the certifications and documentation specified in §§50.304 and 50.306 for three years pursuant to the retention and custodial requirements for records at 45 CFR 75.361 et seq. [43 FR 4570, Feb. 2, 1978, as amended at 44 FR 61598, Oct. 26, 1979; 81

The grantee shall expend funds or use materials provided by a grant under this subpart solely for the purposes for which the funds or materials were granted, in accordance with the pertinent provisions of the approved application and budget, the regulations of this subpart, the terms and conditions of the award, and the applicable cost principles in 45 CFR part 75, subpart E. [56 FR 29189, June 26, 1991, as amended at

(a) Statutory basis. This subpart is based on section 1820 of the Act which sets forth the conditions for designating certain hospitals as CAHs. (b) Scope. This subpart sets forth the conditions that a hospital must meet to be designated as a CAH. [58 FR 30671, May 26, 1993, as amended at 62 FR 46037, Aug. 29

Property used in the trade or business or held for the production of income which is subject to the allowance for depreciation provided in section 611 shall be treated for all purposes of the Code as if it were property subject to the allowance for depreciation under section 167. The preceding sentence shall not limit the allowance for depreciation otherwise allowable under section 611. [T.D. 6500, 25 FR 11402, Nov. 26

(a) In general. Section 358(h)(2)(B) does not apply to an exchange occurring on or after May 9, 2008. (b) Effective/Applicability date. For exchanges occurring on or after June 24, 2003, and before May 9, 2008, see §1.358-5T as contained in 26 CFR part 1 in effect on April 1, 2007. [T.D. 9397, 73 FR 26322, May 9

(a) The regulations under section 1502 are applicable to taxable years beginning after December 31, 1965, except as otherwise provided therein. (b) The provisions of §§1.1502-0A through 1.1502-3A, 1.1502-10A through 1.1502-19A, and 1.1502-30A through 1.1502-51A (as contained in the 26 CFR part 1 edition revised April 1, 1996) are applicable to taxable years beginning before January 1, 1966.

[Amdt. 29-26, 53 FR 34217, Sept. 2, 1988]

[Amdt. 29-26, 53 FR 34217, Sept. 2, 1988]

Each certificate holder conducting domestic or flag operations shall maintain a current list of each aircraft that it operates in scheduled air transportation and shall send a copy of the record and each change to the responsible Flight Standards office. Airplanes of another certificate holder operated under an interchange agreement may be incorporated by reference. [Doc. No. 28154, 61 FR 2615, Jan. 26, 1996, as

, Dec. 26, 1984]

[ER-1223, 46 FR 28379, May 26, 1981]

60 FR 66723, Dec. 26, 1995]

The report required by this part shall be filed with the Office of Airline Information within 15 days after the due date of the appropriate periodic BTS Form 41 Report, filed for the 12-month period covered by the audit report, or the date the accountant submits its audit report to the air carrier, whichever is later. [ER-1351, 48 FR 32756, July 19, 1983, as amended at 60 FR 66725, Dec. 26, 1995]

The rules and policies relating to the disposition of rulemaking petitions by the Department of Transportation Office of the Secretary are located in its rulemaking procedures contained in 49 CFR part 5. The criteria for identifying significant rules and determining whether a regulatory analysis will be performed are set forth in the Department's Regulatory Policies and Procedures, 44 FR 11034, February 26, 1979, and Executive Order 12866.

Except as specifically authorized by the Commission in writing, no interpretation of the meaning of the regulations in this part and parts 31 through 36 and 39 by any officer or employee of the Commission other than a written interpretation by the General Counsel will be recognized to be binding upon the Commission. [30 FR 8185, June 26, 1965, as amended at 43 FR 6921, Feb. 17, 1978; 52 FR 8241, Mar. 17, 1987; 58 FR

[35 FR 9209, June 12, 1970, as amended at 53 FR 2036, Jan. 26, 1988]

. [71 FR 30512, May 26, 2006]