chapter for vessels on an international voyage. [CGFR 65-50, 30 FR 16974, Dec. 30, 1965, as amended by CGD 90-008, 55 FR 30661, July 26, 1990]

5 U.S.C. 553. Individual units of appliances and equipment manufactured for export are not included in this program. [38 FR 29574, Oct. 26, 1973, as amended at 40 FR 33966, Aug. 13, 1975]

other institutional investors, (b) not intended to be publicly distributed, and (c) not convertible into, exchangeable for, or accompanied by any option to acquire, any equity security. [26 FR 11240, Nov. 29, 1961]

registration statement shall be deemed to have been filed with a consent of the Commission and shall accordingly be treated as part of the registration statement. [59 FR 21650, Apr. 26, 1994]

://www.govinfo.gov/link/uscode/31/503\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e31 U.S.C. 503\u003c/a\u003e\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/78-FR-78608\" class=\"fr-reference\" data-reference=\"78 FR 78608\"\u003e78 FR 78608\u003c/a\u003e, Dec. 26, 2013, unless otherwise noted.\n"],"link":"/current/title-2/part-200","title":"Part 200"}]}

July 26, 1949, ch. 366, 63 Stat. 482, which related to audits and reports by Comptroller General of fiscal records of House Sergeant at Arms, was transferred to section 81a of this title, and was subsequently repealed by Pub. L. 104–186.

. Undergraduate and graduate students in a supervised classroom setting are not laboratory workers. Non-profit research institute means an organization that conducts research as its primary function and files as a non-profit organization under the tax code of 26 U.S.C. 501(c)(3).

. References in Text This chapter, referred to in text, was in the original "this Act", meaning Pub. L. 101–336, July 26, 1990, 104 Stat. 327, which is classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under

(a) Plan for assistance (1) In generalNot later than 180 days after July 26, 1990, the Attorney General, in consultation with the Chair of the Equal Employment Opportunity Commission, the Secretary of Transportation, the Chair of the Architectural and Transportation Barriers Compliance Board, and the Chairman of the Federal Communications Commission, shall develop a plan to assist

Need for Correction As published October 31, 2019 (84 FR 58460), the final regulations (TD 9879; FR Doc. 2019-23559) contained errors that may prove misleading and therefore need to be corrected. List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Correction of Publication

register of indebtedness maintained by the County ASC committee, the compensation due the participant must be used (set-off) to reduce that idebtedness. Indebtedness to USDA is to be given first consideration. Deductions for setoffs involving a nonresident alien shall be made as provided by 26 U.S.C. 871. Setoffs made pursuant to this section are not to deprive the participant of any right to contest the

apply to a transaction, item, or tax attribute by reason of either of the preceding sentences, no inference is to be drawn from the provisions of section 381 as to whether any item or tax attribute shall be taken into account by the successor corporation. (c) Foreign corporations. For additional rules involving foreign corporations, see

computation charge described in §1.412(c)(1)-2(d). The amounts described in §1.412(c)(3)-2(d) shall be determined before the application of the shortfall method. (Sec. 3(31) of the Employee Retirement Income Security Act of 1974 (88 Stat. 837; 29 U.S.C. 1002) and sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917;

such expenditures recovered but not sold) plus the number of units benefited by such expenditures sold within the taxable year. The principles outlined in §1.611-2 are applicable in estimating the number of units remaining as of the taxable year and the number of units sold during the taxable year. The estimate is subject to revision in accordance with that section in the event it is ascertained

§1.651(a)-2. See §1.663-1 et seq. for application of the separate share rule. (2) (i) Except in cases to which the last sentence of this subdivision applies, for taxable years of a trust ending before September 1, 1957, subparagraph (1) of this paragraph shall not apply and the rule of subdivision (ii) of

by the taxes of the taxable year allowed as credits to beneficiaries on account of amounts deemed distributed on the last day of the taxable year under section 666. See paragraph (f)(4) of §1.668(b)-2 for an illustration of the application of this paragraph. [T.D. 6500, 25 FR 11814, Nov. 26, 1960. Redesignated by T.D. 6989, 34 FR 735, Jan. 17

. person), including the portion of an entire foreign trust which does not constitute a foreign trust created by a U.S. person (see §1.643(d)-1), for the taxable year is computed in the following manner: (1) First, compute the amount of tax for the taxable year attributable to the section 666 amounts which are included in the gross income of the beneficiary for

is distributed to partner A, a nontransferee partner, its adjusted basis to the partnership for purposes of section 732(a)(1) is only $1,000. In such case, D's $500 special basis adjustment may shift over to other property. See §1.743-1(g). (c) Adjustments to basis of distributed inventory

later than the time prescribed by §1.6031(a)-1(e) (including extensions thereof) for filing the return for such taxable year, and must set forth the name and address of the partnership revoking the election, be signed by any one of the partners who is authorized to sign the partnership's federal income tax return, and contain a declaration that the partnership revokes its election under

requirements in paragraph (a) of §1.1311(b)-2 must be fulfilled (correction not barred at time of erroneous action). (2) The application of subparagraph (1) of this paragraph may be illustrated by the following examples: Example 1. The

years beginning after December 31, 1962, from fishing is at least two-thirds of his total gross income from all sources for the taxable year. As to what constitutes income from farming or fishing within the meaning of this paragraph, see paragraph (b) of §1.6073-1. The declaration of such an individual may be filed on or before January 15 of the succeeding taxable year in lieu of the time prescribed

26 U.S.C. 6103 and 7805)) [T.D. 7723, 45 FR 65567, Oct. 3, 1980]

; and (ii) The exits need not be at floor level. (4) Type IV. This type must have a rectangular opening of not less than 19 inches wide by 26 inches high, with corner radii not greater than one-third the width of the exit, in the side of the fuselage with a step-up inside the rotorcraft of not more than 29 inches. Openings with dimensions

Pub. L. 94–180, title III, Dec. 26, 1975, 89 Stat. 1043. Pub. L. 93–393, title III, Aug. 28, 1974, 88 Stat. 788. Pub. L. 93–97, title III, Aug. 16, 1973, 87 Stat. 324. Pub. L. 92–405, title III, Aug. 25, 1972, 86 Stat. 627. Pub. L. 92–134, title III, Oct. 5, 1971, 85 Stat. 371

Act of July 2, 1890 (26 Stat.1 15 U.S.C. 1 et seq.); the Act of October 15, 1914 (38 Stat. 730, 15 U.S.C. 12 et seq.); the Federal Trade Commission Act (38 Stat. 717; 15 U.S.C. 41 et seq.); and

Stat. 2357. Pub. L. 113–235, div. C, title VIII, §8028, Dec. 16, 2014, 128 Stat. 2258. Pub. L. 113–76, div. C, title VIII, §8027, Jan. 17, 2014, 128 Stat. 110. Pub. L. 113–6, div. C, title VIII, §8027, Mar. 26, 2013, 127 Stat. 302. Pub. L. 112–74, div. A, title VIII, §8027, Dec. 23, 2011, 125

described in subsection (b)(3) of such section 552. (f) Effective date (1) In generalExcept as provided in paragraph (2), this section shall take effect on the date that is 90 days after December 26, 2013. (2) FOIA exemptionSubsection (e) shall take effect on

(1) A levy pursuant to the Internal Revenue Code of 1986 shall take precedence over other deductions under this section. (2) When a salary payment may be reduced to collect more than one debt, amounts offset under this section will be applied to a debt only after amounts offset have been applied to satisfy past due child support debt assigned to a State pursuant