[T.D. ATF-74, 45 FR 63251, Sept. 23, 1980, as amended by T.D. ATF-364, 60 FR 20421, Apr. 26, 1995]

[T.D. ATF-74, 45 FR 63251, Sept. 23, 1980, as amended by T.D. ATF-364, 60 FR 20421, Apr. 26, 1995]

by a retailer from a third party. [T.D. ATF-364, 60 FR 20422, Apr. 26, 1995]

than five events in a calendar year. [T.D. ATF-364, 60 FR 20423, Apr. 26, 1995]

Before liquors and articles of Puerto Rican manufacture, upon which all internal revenue taxes have been paid or deferred as prescribed in this subpart, may be shipped to the United States, a permit to ship, Form 487B, must be obtained from the Secretary as provided in §§26.115 and 26.116. [T.D. 6551, 26 FR 1490, Feb. 22

The employer identification number (defined at 26 CFR 301.7701-12) of a manufacturer of tobacco products who has been assigned such a number shall be shown on each tax return, Form 5000.24. Failure of the manufacturer to include his employer identification number on Form 5000.24 may result in assertion and collection of the penalty specified in §70.113 of this chapter

-Continent Regional Coordinating Center, Alton Federal Building, 501 Belle Street, Alton, IL 62002. [64 FR 20167, Apr. 26, 1999]

Reclamation and Enforcement, Tulsa Field Office, 5100 East Skelly Drive, Suite 470, Tulsa, OK 74135-6548. [64 FR 20167, Apr. 26, 1999]

, Tulsa Field Office, 5100 East Skelly Drive, Suite 470, Tulsa, OK 74135-6548. [64 FR 20167, Apr. 26, 1999]

, Tulsa Field Office, 5100 East Skelly Drive, Suite 470, Tulsa, OK 74135-6548. [64 FR 20168, Apr. 26, 1999]

provided by law or regulation. [66 FR 45771, Aug. 30, 2001. Redesignated at 73 FR 15897, Mar. 26, 2008]

U.S. census population. [71 FR 61302, Oct. 17, 2006, as amended at 80 FR 65466, Oct. 26, 2015]

qualified contract or fee inspectors. [58 FR 21894, Apr. 26, 1993, as amended at 62 FR 26210, May 13, 1997]

and Rule 44(a)(1) of the Federal Rules of Civil Procedure. [73 FR 72207, Nov. 26, 2008]

amount, maturity, date, and CUSIP Number, and of transactions relating thereto. [62 FR 920, Jan. 7, 1997; 62 FR 8620, Feb. 26, 1997]

A religious order whose members are required to take a vow of poverty, or any autonomous subdivision of that religious order, may elect to have social security coverage extended to the work performed by its members in the exercise of duties required by that order or subdivision. The rules on the election of coverage by these religious orders are described in 26 CFR 31.3121(r). The rules on determining the wages of members of religious orders for which an election of coverage has been made

[CGD 95-62, 62 FR 34538, June 26, 1997, as amended by USCG-2004-18884, 69 FR 58343, Sept. 30, 2004]

requirements in this part for new vessels. [USCG-2017-1060, 83 FR 8181, Feb. 26, 2018]

[CGD 73-96, 42 FR 49027, Sept. 26, 1977, as amended by CGD 82-063b, 48 FR 4781, Feb. 3, 1983]

No state, municipal, or other local authority shall require the use of pilots or regulate any aspect of pilotage in any of the waters specified in the Act. Only those persons registered as United States Registered Pilots or Canadian Registered Pilots as defined in this subpart may render pilotage services on any vessel subject to the Act and the Memorandum of Arrangements, Great Lakes Pilotage. [26 FR 951, Jan. 31, 1961

Not later than 3 complete fiscal years after August 26, 1992, the Secretary shall develop and transmit a general management plan for the park to the Committee on Natural Resources of the United States House of Representatives and to the Committee on Energy and Natural Resources of the United States Senate.

[Order 575, 60 FR 4853, Jan. 25, 1995. Redesignated by Order 737, 75 FR 43403, July 26, 2010]

This part implements section 30(a) of the Federal Power Act, as amended, and provides procedures for obtaining a determination from the Commission that the facility to be constructed is a qualifying conduit hydropower facility, as defined in §4.30(b)(26), and thus, is not required to be licensed under Part I of the FPA.

title 26). Such notification shall contain information on the services available through the Exchange operating in the State in which such individual resides.

whether an item would have been properly allowed as a deduction against gross income by an accrual method taxpayer for purposes of this paragraph, section 461(h)(2)(C) and §1.461-4(g) (relating to liabilities for tort, worker's compensation, breach of contract, violation of law, rebates, refunds, awards, prizes, jackpots, insurance contracts, warranty contracts, service contracts, taxes, and other

–525, title I, Oct. 26, 1992, 106 Stat. 3438. Carl Sandburg Home National Historic Site, North Carolina.—Pub. L. 90–592, Oct. 17, 1968, 82 Stat. 1154; Pub. L. 110–229, title III, §311, May 8, 2008, 122 Stat. 769. Carter G. Woodson Home National Historic Site, District of Columbia.—Pub. L. 108–192, Dec. 19, 2003, 117 Stat. 2873. Charles Pinckney National Historic Site, South Carolina.—Pub. L. 100–421

(A) a State is not eligible for certification under section 503 of this title, or (B) the law of a State is not approvable under section 3304 of the Federal Unemployment Tax Act [