in a contract for a deed or a conditional sales contract. Under section 7425(b)(1), if a notice of lien is filed in accordance with section 6323 (f) or (g), or the title derived from the enforcement of a lien is recorded as provided by local law, more than 30 days before the date of sale, and the appropriate district director is not given notice of the sale (in the manner prescribed in §301.7425-3

section 7851 of the Internal Revenue Code of 1954, Title 26. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095. Section 2470 was reenacted as

′ contour line immediately east of the Sanpoil River; (25) Then south, east, and north following the 2,000′ contour line to the township line between T. 29 N. and T 30 N. at Ninemile Flat; (26) Then east following the township line between T. 29 N. and T. 30 N. for approximately 10.7 miles to

term "dependent" in section 152 of title 26, but are not otherwise eligible under this section, 20 per centum of such wages for the support of each such person during such dependency and for the support of each parent, or grandparent, of the deceased if dependent upon him at the time of the injury, 25 per centum of such wages during such dependency. But in no case shall the aggregate amount payable under

June 22, 1936, §601(a), (g), reenacted par. (1) for certain refund purposes only and substituted "on or after June 1, 1934" for "subsequent to June 26, 1934", respectively. Act June 4, 1936, substituted "on or after June 1, 1934" for "subsequent to June 26, 1934". Subsec. (e)(3). Act June 22, 1936, §601(a), reenacted par. (3) for certain refund purposes only. Subsec. (g). Act June 22, 1936, §601(c), repealed subsec. (g

72 FR 54544, Sept. 26, 2007. § 10.3 Who may practice. (a) Attorneys. Any attorney who is not currently under suspension or disbarment from practice before the Internal Revenue Service may practice before the Internal Revenue Service by filing with the Internal Revenue

and Exchange Commission, 100 F Street NE, Washington, DC 20549-1090. All submissions should refer to File Number S7-03-19. This file number should be included on the subject line if email is used. To help us process and review your comments more efficiently, please use only one method. The Commission will post all comments on the Commission's website (http://www.sec.gov/​rules/​proposed.shtml). Comments also are available for website

(a) Scope—(1) In general. A plan does not satisfy the requirements of sections 401(a)(11) and 417 unless it satisfies the consent requirements, the determination of present value requirements and the other requirements set forth in this section. See section 401(a)(11) and §1.401(a)-20

)(4) and the regulations thereunder for the basic nondiscrimination rules. See §1.410(b)-4 for the rule of section 410(b)(2)(A)(i) (relating to the nondiscriminatory classification test that is part of the minimum coverage requirements) referred to in section 401(a)(5)(A). See paragraphs (b) through (f) of this section for special rules used in applying the section 401(a)(4) nondiscrimination

an exempt university is modified subsequent to such date, the modified obligation shall be deemed to have been incurred prior to June 28, 1966. Thus, such an indebtedness will not be treated as acquisition indebtedness for taxable years beginning before January 1, 1972, unless the original indebtedness was business lease indebtedness (as defined in §1.514(g)-1).

(a) Scope. This section provides rules for certain transactions in which a corporation or a partnership (the acquiring entity) acquires money or other property (as defined in §1.1032-1) in exchange, in whole or in part, for stock of a corporation (the issuing corporation). (b)

applicability date. For rules relating to filing the required return and paying the fee, see §§40.6011(a)-1 and 40.6071(a)-1 of this chapter. (b) Definitions. The following definitions apply for purposes of section 4375 and this section. See also

shall expire at the end of the 12-month period beginning on the date of such birth or placement. (3) Servicemember family leaveSubject to section 2613 of this title, an eligible employee who is the spouse, son, daughter, parent, or next of kin of a covered servicemember shall be entitled to a total of 26 workweeks of leave during a 12-month period to

group health plan (as an employee or otherwise) which does not contain any exclusion or limitation with respect to any preexisting condition of such beneficiary (other than such an exclusion or limitation which does not apply to (or is satisfied by) such beneficiary by reason of chapter 100 of title 26, part 7 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1181

withdrawn is shown to be used within 30 days after the day of withdrawal, but duties (together with interest payable from the date of the withdrawal at the rate of interest established under section 6621 of title 26) shall be deposited by the 40th day after the day of withdrawal on fuel that was withdrawn in excess of the quantity shown to have been so used during such 30-day period.

the amendment by act Feb. 27, 1877, were reenacted as section 10 of act Oct. 1, 1890, ch. 1244, 26 Stat. 614. Section 55 of said act Oct. 1

nitrogen oxides. [76 FR 48379, Aug. 8, 2011, as amended at 81 FR 74604, Oct. 26, 2016]

nitrogen oxides. [76 FR 48406, Aug. 8, 2011, as amended at 81 FR 74608, Oct. 26, 2016]

sulfur dioxide. [76 FR 48432, Aug. 8, 2011, as amended at 81 FR 74614, Oct. 26, 2016]

sulfur dioxide. [76 FR 48458, Aug. 8, 2011, as amended at 81 FR 74618, Oct. 26, 2016]

Act, as amended (33 U.S.C. 1316(c))) [43 FR 17827, Apr. 26, 1978]

Not later than June 30 of each year, the Secretary of the Treasury, acting through the Internal Revenue Service and in consultation with the Secretary of Health and Human Services, shall send a notification to each individual who files an individual income tax return and who is not enrolled in minimum essential coverage (as defined in section 5000A of title 26). Such

Certificate or Certificate of Inspection means any of the official forms of inspection certificate, bearing the statement “meets Export Grape and Plum Act,” issued by the Federal or Federal-State Inspection Service in accordance with regulations governing the inspection of fresh fruits, vegetables, and other products (7 CFR part 51). [26 FR

trichinae testing requirements of the European Community. [58 FR 42445, Aug. 9, 1993, as amended at 61 FR 51353, Oct. 2, 1996; 65 FR 64318, Oct. 26, 2000]

[22 FR 10734, Dec. 27, 1957. Redesignated at 26 FR 12751, Dec. 30, 1961, as amended at 42 FR 59370, Nov. 17, 1977]

FR 10734, Dec. 27, 1957. Redesignated at 26 FR 12751, Dec. 30, 1961, as amended at 42 FR 59370, Nov. 17, 1977]

, 1954, as amended at 20 FR 4177, June 15, 1955. Redesignated at 26 FR 12751, Dec. 30, 1961]