the case of certain controlled groupsFor purposes of this subparagraph, if not all persons who are treated as a single employer for purposes of this section have the same taxable year, the taxable years taken into account shall be determined under principles similar to the principles of section 1561. (B) Multiemployer plans

, 60.2220, and 60.2225: (a) Company name and address; (b) Statement by a responsible official, with that official's name, title, and signature, certifying the accuracy of the content of the report; (c) Date of report and beginning and ending dates of the reporting period; (d) The values for the operating limits established pursuant to

(i) For a program offered in credit hours, a minimum of 30 weeks of instructional time; or (ii) For a program offered in clock hours, a minimum of 26 weeks of instructional time; and (2) For an undergraduate educational program, an amount of instructional time whereby a full-time student is expected to complete at least— (i) Twenty-four semester or

(g) The term "Commission" means the Federal Trade Commission. (h) The term "Federal Trade Commission Act" means the Act entitled "An Act to create a Federal Trade Commission, to define its powers and duties, and for other purposes", approved September 26, 1914, as amended [15 U.S.C. 41 et seq.]. (i) The term "Fur Products

of S stock outstanding. Each share of S stock has a fair market value of $10 and has one vote. On June 30, 1992, P issues to Corporation X an option to acquire 80 shares of the S stock from P.(ii) If, under the provisions of this section, the option is treated as exercised, then, solely for purposes of determining affiliation, P is treated as owning only 20 percent of the value of the outstanding S stock and X is treated as owing the remaining 80 percent of the value of the S stock. P is still

means the ability of two or more substances to maintain their respective physical and chemical properties upon contact with one another for the design life of the tank system under conditions likely to be encountered in the UST. Connected piping means all underground piping including valves, elbows, joints, flanges, and flexible connectors attached to a tank system through which regulated substances flow. For the purpose of

§ 2.241 Requests for access to records: Special situations. (a) Medical records. (1) Medical records shall be disclosed to the individual to whom they pertain unless it is determined, in consultation with a medical doctor, that disclosure should be made to a

Remanufactured Large Packaging is a metal or rigid Large Packaging that is produced as a UN type from a non-UN type or is converted from one UN design type to another UN design type. Remanufactured Large Packagings are subject to the same requirements of this subchapter that apply to new Large Packagings of the same type. (7) Reused Large Packaging is a Large Packaging intended to be refilled and has been examined and found free

Rules pertaining to the application of section 2056(d), including certain transition rules, are contained in §§20.2056A-1 through 20.2056A-13. [T.D. 8612, 60 FR 43538, Aug. 22, 1995]

least 15 years, but less than 20 years, are not eligible for the commissary, MWR, or exchange benefits. (1) 20/20/15 former spouses of an active duty, regular retired, or a non-regular retired sponsor at age 60. 20/20/15 former spouses of an active duty, regular retired, or a non-regular retired sponsor at age 60 are eligible for benefits as shown in Table 26 to this subpart.

affiliated group on each day of a short taxable year which does not include the last day of a taxable year of the common parent corporation, and if an election under section 243(b)(2) is effective for such short year, see paragraph (g) of this section. In the case of taxable years beginning in 1963 and ending in 1964 for which an election under section 243(b)(2) is effective under paragraph (c)(4)(ii) of

§179.208). (d) Types of collection— (1) Lump-sum payment. A debt will be collected in a lump sum if possible. If an employee is financially unable to pay in one lump sum or the amount of the debt exceeds 15 percent of disposable pay for an officially established pay interval, collection must be made in installments.

7 U.S.C. 2011 et seq.], and the schedule for applying for the earned income tax credit under section 32 of the Internal Revenue Code of 1986 [26 U.S.C. 32]) that are designed to determine eligibility for various Federal need-based assistance programs could be

, such as a probate, tort liability, or trademark action. Furthermore, the taxpayer's liability under the last qualified offer is calculated without regard to interest, unless the taxpayer's liability for, or entitlement to, interest is a contested issue in the administrative or court proceeding and is one of the adjustments included in the last qualified offer. (3) Liability pursuant to the judgment. For purposes of paragraph

) Engine isolation. The powerplants must be arranged and isolated from each other to allow operation, in at least one configuration, so that the failure or malfunction of any engine, or of any system that can affect the engine, will not— (1) Prevent the continued safe operation of the remaining engines; or (2) Require immediate action by any crewmember for continued safe operation.

(p) Exits used in the demonstration must consist of one exit from each exit pair. The demonstration may be conducted with the escape slides, if provided, inflated and the exits open at the beginning of the demonstration. In this case, all exits must be configured such that the active exits are not disclosed to the occupants. If this method is used, the exit preparation time for each exit utilized must be accounted for, and exits that are not to be used in the demonstration must not be indicated

give the highest priority to funding projects that, as determined by the Secretary— (A) make local food products available on the menu of the eligible school; (B) serve a high proportion of children who are eligible for free or reduced price lunches; (C) incorporate experiential nutrition education activities in curriculum planning that encourage the participation of school children in

administrative law. In considering applicants for the position of Director, the Secretary shall consider persons currently employed outside Government as well as Government employees. (2) Term and removalThe Director shall serve for a 6-year term of office, and shall be eligible for reappointment. The Director shall not be subject to removal during the term of office, except for cause established in accordance with law.

(a) HearingThe Commission may from time to time, as may be necessary for the proper administration of this chapter, and after opportunity for hearing, make a valuation of all or of any part of the property owned or used by any carrier subject to this chapter, as of such date as the Commission may fix. (b) InventoryThe Commission may at any time require any such carrier to file

)(1)(B) of this title, a COVID–19 vaccine and the administration of such vaccine (for any individual eligible for medical assistance for such vaccine (and administration)). (xiii) During the period beginning on March 11, 2021, and ending on the last day of the first calendar quarter that begins one year after the last day of the emergency period described in

you wish to provide comments regarding this rulemaking, you must submit comments, identified by the agency name and reference RIN 1125-AA94 or EOIR Docket No. 18-0002, by one of the two methods below. Federal eRulemaking Portal: http://www.regulations.gov. Follow the website instructions for submitting comments. Mail: Paper comments that duplicate an

taxes from the payments that W makes as the agent of V, which are not excluded from income under section 105 and the regulations thereunder and which are wages under section 3401 and the regulations thereunder. See also §31.3402(g)-1 (relating to supplemental wage payments) for the conditions under which a flat percentage rate of withholding may be used.

control device operating parameters as specified in any one of paragraphs (i)(1) through (5) of this section, depending on the type of control device that is used. If the vent stream is not the only inlet to the control device, the efficiency demonstration must also consider all other vapors, gases, and liquids, other than fuels, received by the control device. (1) For a condenser, the design evaluation shall consider the vent stream flow rate, relative humidity, and

toilet for every eight participants. The toilets must be equipped for use by persons with limited mobility, easily accessible from all programs areas, i.e., preferably within 40 feet from that area, designed to allow assistance from one or two staff, and barrier free. (8) Adequate storage space. There should be space to store arts and crafts materials, personal clothing and belongings, wheelchairs, chairs, individual handiwork

a natural gas sales pipeline and any VOC control equipment must be maintained and operated properly at all times. (3) Each closed-vent system must be designed to operate with no detectable natural gas emissions. (4) If any closed-vent system contains one or more bypass devices, except as provided for in paragraph (b)(4)(iii) of this section, that could be used to divert all or a portion of the natural gas emissions, from