individual for the month. [50 FR 48572, Nov. 26, 1985]

Except as provided in §215.6(b), leases on Quapaw Indian lands, for mining minerals other than lead and zinc and for lead and zinc and associated minerals below the horizon of the rock stratum known as the Reed Springs Formation, shall be made pursuant to the provisions of part 212 of this subchapter. [26 FR 1910, Mar. 4

26861, Sept. 26, 1973. Redesignated and amended at 50 FR 397, Jan. 3, 1985]

. 5, 1980, as amended at 49 FR 46369, Nov. 26, 1984]

(a) Except as provided in paragraph (b) of this section and subpart 111.105, of this chapter, boundaries of category A machinery spaces and boundaries of cargo pumprooms must not be pierced for windows or portlights. (b) Skylights that can be closed from outside the spaces they serve may be fitted in boundaries of category A machinery spaces. [CGD 74-127, 41 FR 3844, Jan. 26, 1976, as

enactment of this section, referred to in text, probably means July 26, 1939.

[Order 737, 75 FR 43403, July 26, 2010, as amended by Order 769, 77 FR 65474, Oct. 29, 2012]

207 26 233 DE 4,306 232 4,538 IN 7,088

Analysis of Pesticide Residues in Human and Environmental Samples, EPA 600/9-80-038, U.S. Environmental Protection Agency (EPA) Chemical Exposure Research Branch, EPA Office of Research and Development (ORD), 26 West Martin Luther King Drive, Cincinnati, Ohio 45268. (g) Official Methods and Recommended Practices of the American Oil Chemists' Society (AOCS), American Oil Chemists' Society, P.O. Box 3489, 2211 West Bradley Avenue, Champaign, Illinois 61821-1827.

(f) The term mail means to transmit either electronically or through a postal or other delivery system, information or a package (e.g., letter or envelope) to a recipient. (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

regulations issued hereunder no longer tend to effectuate the declared policy of the act. (d) No handler may handle onions that were packaged or loaded or both during any period when such packaging or loading or both was prohibited by any regulation issued pursuant to paragraphs (b)(5) or (6) of this section, except such onions as were exempted thereunder. [26 FR 704, Jan. 25, 1961. Redesignated at 26 FR 12751, Dec. 30, 1961, as

person receiving such hazelnuts from the handler that they will be used for charitable or promotional purposes, as authorized. [26 FR 4191, May 16, 1961. Redesignated at 26 FR 12751, Dec. 30, 1960, as amended at 54 FR 46721, Nov. 7, 1989]

handicapped. See also §1.42-9(b). (3) Required services—(i) General rule. The cost of services that are required as a condition of occupancy must be included in gross rent even if federal or state law requires that the services be offered to tenants by building owners.

from home overnight on official police duties only $3 would be excludable under this section. Expenses relating to such exclusion ($3) may not be deducted under any provision of the income tax laws. However, the remaining $1.50 may be an allowable deduction under section 162 as traveling expenses while away from home in the performance of official duties. See §1.162-2.

Section 269 and §§1.269-1 through 1.269-5 may be applied to disallow a net operating loss carryover even though such carryover is not disallowed (in whole or in part) under section 382 and the regulations thereunder. This section may be illustrated by the following examples:

rules relating to changes in method of depreciation, see §1.167(e)-1 and section 446 and the regulations thereunder.

Effective date. This paragraph (d) applies to taxable years of a loss corporation beginning on or after January 1, 1997. (e) Controlled groups. See §1.382-8 for rules for determining the value of a loss corporation that is a member of a controlled group. (f)

allowable for purposes of computing X's homeowners association taxable income. (d) Investment credit. A homeowners association is not entitled to an investment credit. (e) Cross reference. For the definition of exempt function income, see §1.528-9.

the collection of rental income are allocated to rental income. See §1.642(e)-1 for treatment of depreciation of rental property. Similarly, all expenditures directly attributable to a business carried on by a trust are allocated to the income from such business. If the deductions directly attributable to a particular class of income exceed that income, the excess is applied against other

satisfaction of an installment obligation at other than face value, which is likewise considered a transfer under section 691(a)(2), see §1.691(a)-5. (b) If the estate of a decedent or any person transmits the right to income in respect of a decedent to another who would be required by section 691(a)(1) to include such income when received in his gross income, only the

annual premium does not result in the reduction or suspension of coverage under the policy. As used in this section and section 832 and the regulations thereunder, the term “insurance companies” means only those companies which qualify as insurance companies under the definition provided by paragraph (b) of §1.801-1 and which are subject to the tax imposed by section 831.