(a) Imposition of tax—(1) Initial tax. Except as provided in paragraph (b) of this section, section 4942(a) imposes an excise tax of 15 percent on the undistributed income (as defined in paragraph (a) of §53.4942(a)-2) of a private foundation for any taxable year which has not been

(a) Awards of pension, compensation, or dependency and indemnity compensation to or for a child, or to or for a veteran or surviving spouse on behalf of such child, will be effective as follows: (1) Permanently incapable of selfsupport (§3.57(a)(3)). In original claims, date fixed by

spirits received and record the quantity determined on the invoice or shipping document received with the shipment. The appropriate TTB officer may waive the requirement for gauging spirits received by pipeline if requested in writing by the consignee and if there is no jeopardy to the revenue. (26 U.S.C. 5181, 5204, 5212)

previously determined being ascertained in accordance with the method prescribed in section 1314(a); and such reduction being determined by applying the expected carryback in the manner provided by law to the items on the basis of which such tax was determined; (4) the tax and the part thereof the time for payment of which is to be extended; and

For purposes of this subpart, the following definitions shall apply: All other requesters—Requesters other than commercial use requesters, educational and non-commercial scientific requesters, or representatives of the news media. Appeal—A written request to the Ex-Im Bank Assistant General Counsel for Administration for

§ 540.64 Press pools. (a) The Warden may establish a press pool whenever he or she determines that the frequency of requests for interviews and visits reaches a volume that warrants limitations. (b) Whenever the Warden establishes a press pool, the Warden shall notify all news media

(a) Arbitrage bond definedFor purposes of section 103, the term "arbitrage bond" means any bond issued as part of an issue any portion of the proceeds of which are reasonably expected (at the time of issuance of the bond) to be used directly or indirectly— (1) to acquire higher yielding investments

It is DoD policy that contractors apply Government-assigned serial numbers, such as tail numbers/hull numbers and equipment registration numbers, in human-readable format on major end items when required by law, regulation, or military operational necessity. The latest version of MIL-STD-130, Marking of U.S. Military Property, shall be used for the marking of human-readable information. [75 FR 59103, Sept. 27, 2010]

§900.3(b)(1), 3 copies of a summary report describing all facility assessments the body conducted under the provisions of this section for the year being reported. (1) Onsite visits—(i) Sample size. Annually, each accreditation body shall visit at least 5 percent of the facilities it accredits. However, a minimum of 5 facilities shall be visited, and visits to no

at large and publishers of periodicals (but only in those instances when they can qualify as disseminators of “news”) who make their products available to the general public. “Freelance” journalists shall be regarded as working for a news media entity if they can demonstrate a solid basis for expecting publication through that entity, such as by a contract or past publication record. These examples are not all-inclusive. A representative of the news media will not be charged for search and review

For provisions relating to time for filing income tax returns, see §§1.6072-1 to 1.6072-4, inclusive, of this chapter (Income Tax Regulations).

(a) In general. Each return of the taxes imposed under section 3321 (a) and (b) required to be made under §31.6011(a)-3A shall be filed on or before the last day of the second calendar month following the period for which it is made. (b) Last day for filing

The tax shown on any return which is imposed by Chapter 44 shall, without notice or assessment and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see

(a) Place for filing. The notice of lien referred to in §70.145 of this part shall be filed as follows: (1) Under State laws— (i) Real property. In the case of real property, notice

Information Contact section. For the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit http://www2.epa.gov/​dockets/​commenting-epa-dockets. FOR FURTHER INFORMATION CONTACT: Samantha Panock, Environmental Scientist, Attainment Planning and Maintenance Section

, to the following limitations as to the amounts deductible in any year: (1) Pension trusts (A) In generalIn the taxable year when paid, if the contributions are paid into a pension trust (other than a trust to which paragraph (3) applies), and if such taxable year ends within or with a taxable year of the trust for which the trust is exempt under

(a) In general. Any broker (as defined in §1.6045-1(a)(1)) that holds shares on behalf of a customer in a corporation that the broker knows or has reason to know based on readily available information (including, for example, information from a clearing organization or from information published by the Internal Revenue Service

section 6213(a) on assessments, be immediately assessed if such deficiency has not theretofore been assessed in accordance with law. (c) Claim filed despite pendency of tax court proceedingsIn the case of a tax imposed by subtitle A or B or by chapter 41, 42, 43, or 44— (1) claims for the deficiency and for interest

requesters in this category for the cost of duplication alone, excluding charges for the first 100 pages. To qualify for inclusion in this fee category, a requester must show that the request is authorized by and is made under the auspices of a qualifying institution and that the records are sought to further scholarly research, not an individual goal. (c) Representatives of the news media. SIGAR shall provide records to requesters in

provide records to requesters in this category for the cost of duplication alone, excluding charges for the first 100 pages. To qualify for inclusion in this fee category, a requester must show that the request is authorized by and is made under the auspices of a qualifying institution and that the records are sought to further scholarly research, not an individual goal. (c) Representatives of the news media. CEQ shall provide

(A) Is seriously ill or infirm; (B) Was summoned by news of affliction or disaster; or (C) Is accompanying the body of a deceased relative; or (ii) That a special circumstance exists which warrants expedited examination and clearance. (b) For purposes of this section, the term “baggage and effects” means any article which was in

and one or more employers. A plan which provides benefits for employees of more than one employer is considered a single plan subject to the requirements of section 413(b) and this section if the plan is considered a single plan for purposes of applying section 414(l) (see §1.414(l)-1(b)(1)). For purposes of determining whether one or more plans (or agreements) are a single plan, under

the time from the moment of exposure to an infectious agent that causes a communicable disease until signs and symptoms of the communicable disease appear in the individual or, if signs and symptoms do not appear, the latest date signs and symptoms could reasonably be expected to appear. For a quarantinable communicable disease, incubation period means the precommunicable stage. Indigent means an individual whose annual

(a) A pipeline carrier must disclose to any person, on request, the specific rate(s) requested (or the basis for calculating the specific rate(s)), as well as all charges and service terms that may be applicable to transportation covered by those rate(s). (b) The information provided by a pipeline carrier under this section must be provided immediately. (It is expected that the response will be sent within hours, or at the latest by

(a) In general, the Board will charge for processing requests under the FOIA in accordance with the provisions of this section and with the OMB Guidelines. For purposes of assessing fees there are three categories of FOIA requestors—commercial use requestors, non-commercial scientific or educational institutions or news media requesters, and all other requestors. (1) Fees shall be limited to reasonable standard charges for document