No relocation payment received by a displaced person under this part shall be considered as income for the purpose of the Internal Revenue Code of 1954, which has been redesignated as the Internal Revenue Code of 1986 (Title 26, U.S. Code), or for the purpose of determining the eligibility or the extent of eligibility of any person for assistance under the Social Security Act (42 U.S. Code 301 et seq.) or any other Federal law, except for any Federal

[56 FR 36404, July 31, 1991. Redesignated at 61 FR 50454, Sept. 26, 1996]

[69 FR 29863, May 26, 2004]

Marriage is not a bar to the payment of pension or compensation to a helpless child under an award approved prior to April 1, 1944. The presumption, arising from the fact of marriage, that helplessness has ceased may be overcome by positive proof of continuing helplessness. As to awards approved on or after April 1, 1944, pension or compensation may not be paid to a helpless child who has married. [26 FR 1608, Feb. 24

[35 FR 10759, July 2, 1970, as amended at 51 FR 10386, Mar. 26, 1986]

The original of every document filed and required to be served upon parties to a proceeding shall be endorsed with a certificate of service signed by the party making service or by the party's attorney or representative, stating that such service has been made, the date of service, and the manner of service, whether by mail or personal delivery. [35 FR 10760, July 2, 1970, as amended at 51 FR 10386, Mar. 26, 1986]

amended at 51 FR 10386, Mar. 26, 1986]

amended at 51 FR 10386, Mar. 26, 1986]

[61 FR 39200, July 26, 1996]

nonrefundable. [76 FR 30541, May 26, 2011]

. 26, 2004]

[Amdt. 174-26, 41 FR 16092, Apr. 15, 1976]

, 61 FR 18518, Apr. 26, 1996]

T.D. 78-329, 43 FR 43454, Sept. 26, 1978]

CBP may require a formal consumption or appraisement entry for any merchandise if deemed necessary for import admissibility enforcement purposes; revenue protection; or the efficient conduct of customs business. Individual shipments for the same consignee, when such shipments are valued at $2,500 or less, may be consolidated on one such entry. [CBP Dec. 12-19, 77 FR 72720, Dec. 6, 2012, as amended by CBP Dec. No. 16-26

When duties and internal revenue taxes on articles in a passenger's baggage are collected, a receipt on Customs Form 368 or 368A shall be issued to the passenger if such duties and taxes are paid in cash. If such duties and taxes are paid by personal check, the check shall be the passenger's receipt unless a receipt is requested. [T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 92-56, 57 FR 24944, June 12

amended by T.D. 01-24, 66 FR 16400, Mar. 26, 2001]

12118, Dec. 7, 1962, as amended at 44 FR 76476, Dec. 26, 1979]

An extension of credit (for product purchases) by an industry member to a retailer whose account is in arrears does not constitute a means to induce within the meaning of the Act so long as such retailer pays in advance or on delivery an amount equal to or greater than the value of each order, regardless of the manner in which the industry member applies the payment in its records. [T.D. ATF-364, 60 FR 20422, Apr. 26

For additional provisions regarding drawback on distilled spirits contained in medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume which are unfit for beverage purposes and which are brought into the United States from Puerto Rico or the U.S. Virgin Islands, see part 26, subparts I and Ob, of this chapter. [T.D. ATF-436, 66 FR 5470, 5471, Jan. 19, 2001, as amended by T.D. ATF-459, 66