obtain and use only one EIN, regardless of the number of places of business for which the proprietor is required to file a tax return under this subpart. (26 U.S.C. 6109) [T.D. TTB-79, 74 FR 37405, July 28, 2009]

The testing personnel are responsible for specimen processing, test performance, and for reporting test results. Any PPM procedure must be— (a) Personally performed by one of the following practitioners: (1) A physician during the patient's visit on a specimen obtained from his or her own patient or from a patient of a group medical practice of which the physician is a member or employee.

to the United States free of tax for the purposes authorized in 26 U.S.C. 5214(a) (2) and (3); (2) Denatured spirits manufactured in the Virgin Islands for shipment to the United States free of tax, and (3) Products manufactured in the Virgin Islands with denatured spirits, for shipment to the United States free of tax, conform in all

Notwithstanding the provisions of section 41101 and Chapter 415 of 49 U.S.C. Subtitle VII and part 221 of this chapter, an air carrier holding a certificate of public convenience and necessity for the transportation of only property and mail may provide transportation to persons on regularly scheduled cargo flights for the purpose of collecting data for preparation of feature news, pictorial or like articles provided that the transportation is limited to the writer

profits from a lower-tier foreign corporation. No credit is allowed under section 960(a)(3) or any other section for foreign income taxes that would have been deemed paid under section 960(a)(1) with respect to the portion of a section 965(a) earnings amount that is reduced under §1.965-1(b)(2) or §1.965-8

section 168(i)(8)(B)). (c) DefinitionsFor purposes of this section— (1) Qualified long-term real propertyThe term "qualified long-term real property" means nonresidential real property which is part of, or otherwise present at, the retail space referred to in subsection (a) and which reverts to the lessor at the

administration of certain medications when these services are provided in a separate immunizations or shot clinic, are based on CHAMPUS prevailing rates in cases in which such rates are available, and in cases in which such rates are not available, on the average full cost of these services, exclusive of any costs considered for purposes of any outpatient visit. A separate charge shall be made for each immunization, injection or medication administered. (6) The charges for

authorized by the Atomic Energy Commission to charge for such services) shall be treated as State real property taxes paid or accrued for purposes of section 164. Such amounts shall be deductible as taxes to the extent provided in section 164, §§1.164-1 through 1.164-7, and this section. See paragraph (b) of this section for definition of the term “Atomic Energy Commission”; paragraph (c) of this section

"(c) The Attorney General may extend the limits of the place of confinement of a prisoner as to whom there is reasonable cause to believe he will honor his trust, by authorizing him, under prescribed conditions, to— "(1) visit a specifically designated place or places for a period not to exceed thirty days and return to the same or another institution or facility. An extension of limits may be granted to permit a visit to a dying

Representative of the news media, or news media requester, means any person actively gathering news for an entity that is organized and operated to publish or broadcast news to the public, uses its editorial skills to turn the raw materials into a distinct work, and distributes that work to an audience. The term news means information that is about

(a) Entries at one port. If by reason of accident or short shipment a portion of the quantity covered by one invoice fails to arrive, or if for any other reason only a portion of the quantity covered by one invoice is entered under one entry, a photocopy of the commercial invoice used in connection with the first entry, covering the quantity to be entered under another entry, may be used in connection with the subsequent entry

(a) (1) General. Except as provided in paragraph (c) of this section, in order for tobacco products or cigarette papers or tubes to be released from customs custody without payment of tax under internal revenue bond, as provided in 26 U.S.C. 5704(c) or (d), the information required by this paragraph

(a) In generalIf any registration-required obligation is not in registered form, any gain on the sale or other disposition of such obligation shall be treated as ordinary income (unless the issuance of such obligation was subject to tax under section 4701). (b) DefinitionsFor purposes

months for filing the gift tax return. See section 6081 and §25.6081-1. Since section 6075(b)(3) and §25.6075-2(b) provide that the time for filing the gift tax return made under section 6019 shall not be later than the time (including extensions) for filing the estate tax return made under section

§601.601(d)(2) of this chapter), or other applicable guidance published by the Secretary), are to be considered in making a determination under this paragraph. (b) Equitable relief. Equitable relief may be available when the four requirements of paragraph (a)(1) of this section are not satisfied, but it would be inequitable to hold the requesting spouse liable for the unpaid

If any person becomes liable for tax under any section of chapter 42 (relating to private foundations and certain other tax-exempt organizations) by reason of any act or failure to act which is not due to reasonable cause and either— (1) such person has theretofore been liable for tax under such chapter, or (2) such act or failure to act is both willful and flagrant,

(a) If the total amounts payable with respect to any employee for whom an annuity contract has been purchased by an employer under a plan which— (1) Is a plan described in section 403(a)(1) and §1.403(a)-1, and (2) Requires that refunds of contributions with respect to annuity contracts

For the fiscal years ending September 30, 1993–1995, amounts necessary to carry out section 44515 of this title may be appropriated to the Secretary of Transportation out of the Airport and Airway Trust Fund established under section 9502 of the Internal

Any Tribe/Consortium that is not a self-governance Tribe and needs advance funding to complete the planning phase requirement may apply. Tribes/Consortia that have received a planning grant within 3 years preceding the date of the latest Federal Register announcement are not eligible.

preventive physical examination or an initial annual wellness visit). (B) A subsequent annual wellness visit. (c) Payment for care management services. For chronic care management services furnished between January 1, 2016 and December 31, 2017, payment to RHCs and FQHCs is at the physician fee schedule national non-facility payment rate. For care management services furnished on or after

Cross-reference. See §1.108(i)-1 and §1.108(i)-2 for rules relating to the acceleration of deferred OID deductions. (d) Examples. The application of this section is illustrated by the following examples. Unless

§53.4944-1(a)(2)(iii) shall apply with respect to such investment. (c) In the case of an investment made by a private foundation prior to January 1, 1970, which is exchanged on or after such date for another investment, for purposes of section 4944 the foundation will be considered to have made a new investment on the date of such exchange, unless the post-1969 investment is described in

§247.4(i). D. News and editorial materials. The commander and the public affairs staff shall generate and select news, information, photographs, editorial, and other materials to be used. Authorized news and information sources include the Office of the Assistant Secretary of Defense for Public Affairs (OASD(PA)), AFIS, the Military Departments, their

(a) General ruleFor purposes of section 38, the employer social security credit determined under this section for the taxable year is an amount equal to the excess employer social security tax paid or incurred by the taxpayer during the taxable year. (b) Excess employer social security tax

section 4262 of the Employee Retirement Income Security Act of 1974, the requirements of subsection (k) shall apply to the plan. (b) Determination of endangered and critical statusFor purposes of this section— (1) Endangered statusA multiemployer plan is in endangered status for a plan year if, as