by whole or half blood, spouse, ancestors, and lineal descendants. (d) This section applies only in the case of decedents dying before January 1, 1970. In the case of decedents dying after December 31, 1969, see §20.2055-5. [T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7318, 39

and who neither receives nor is entitled to receive, directly or indirectly, any remuneration is not considered to be an employee of the corporation. A director of a corporation in his capacity as such is not an employee of the corporation. (g) The term employee includes every individual who receives a supplemental unemployment compensation benefit which is treated under paragraph (b)(14) of

expended by the holder of the lien or security interest even though under local law the holder of the lien or security interest is not subrogated to the rights of the holder of the State sales tax lien. However, if the holder of the lien or security interest is subrogated, within the meaning of paragraph (b) of §301.6323(i)-1, to the rights of the holder of the sales tax lien, he will also be

submits a request in writing for a certificate of discharge for a filed Federal tax lien under section 6325(b)(4), the running of the period of limitations on collection after assessment under section 6502 for any liability listed in such notice of Federal tax lien shall be suspended for a period equal to the period beginning on the date the appropriate official receives a deposit or bond in the amount specified in

on collection. (3) The bond must be in an amount equal to the portion (including interest thereon to the date of payment as calculated by the district director) of the jeopardy assessment or political assessment collection of which is sought to be stayed. See section 7101 and §301.7101-1, relating to the form of bond and the sureties thereon. The bond shall be

event,” “first tier tax,” and “second tier tax,” see §53.4963-1. [T.D. 8084, 51 FR 16305, May 2, 1986, as amended by T.D. 8628, 60 FR 62213, Dec. 5, 1995; T.D. 8920, 66 FR 2171, Jan. 10, 2001]

§301.9000-5 have been followed; and (14) Any other relevant factors that may be brought to the attention of the authorizing official. [T.D. 9178, 70 FR 7397, Feb. 14, 2005]

(a) The rules of §801.3 are illustrated by the following examples: Example 1. (i) Each year Division A's Examination and Collection functions develop detailed workplans that set goals for specific activities (e.g., number of audits or

must be provided. (g) Exits marked as such, though in excess of the required number of exits, must meet the requirements for emergency exits of the particular type. Emergency exits need only be marked with the word “Exit.” [Amdt. 29-3, 33 FR 968, Jan. 26, 1968, as amended by Amdt. 29-24, 49 FR 44438, Nov. 6, 1984; Amdt. 27-26, 55 FR 8004, Mar. 6, 1990; Amdt. 29-31, 55 FR 38967, Sept. 21, 1990]

, or in accordance with the terms and conditions of the award. This includes: (i) Reviewing recipients' financial management, property management, and purchasing systems, to determine the adequacy of such systems. (ii) Determining that recipients have drug-free workplace programs, as required under 32 CFR part 26. (iii) Determining that governmental, university and nonprofit recipients

doubt whether a trustee holds a personal account in a separate capacity from his trustee's account. References in Text The Internal Revenue Code of 1986, referred to in subsec. (c), is classified generally to Title 26, Internal Revenue Code.

provided by sections 6851, 6861, and 6871 of title 26 in cases in which the assessment or collection is jeopardized and in cases of bankruptcy or receivership. Open Table

References in Text Act of August 30, 1890, referred to in subsec. (a), is act Aug. 30, 1890, ch. 841, 26 Stat. 417, as amended, popularly known as the Agricultural College Act of 1890 and also as the Second Morrill Act, which is classified generally

, May 26, 2015; 80 FR 36904, June 26, 2015; 85 FR 61504, Sept. 29, 2020]

(a) Insert the clause at 52.232-26, Prompt Payment for Fixed-Price Architect-Engineer Contracts, in solicitations and contracts that contain the clause at 52.232-10, Payments Under Fixed-Price Architect-Engineer Contracts. (1) As

section 11(e) of act June 26, 1934, ch. 750, 48 Stat. 1219 (formerly classified to section 1761(e) of this title), prior to the amendment and renumbering of act June 26, 1934 by Pub. L. 86–354. Amendments

Section effective on first day of seventh calendar month which begins after Oct. 26, 1970, except that the Secretary of the Treasury may, by regulation, provide that this section be effective on any date not earlier than the publication of such regulations in the Federal Register and not later than first day of thirteenth calendar month which begins after Oct. 26, 1970, see

information including interviews with personnel and trainees as may be pertinent to ascertain compliance with the law. (3) From study of documentation, results of interviews, and observation of activities during tours of facilities, compliance officers will evaluate recipients' compliance status. [45 FR 63268, Sept. 24, 1980, as amended at 51 FR 10385, Mar. 26, 1986; 68 FR 51370, Aug. 26, 2003]

28.106-6). (8) 41 U.S.C. 4706(d)(1) and 10 U.S.C. 2313(c)(1), GAO Access to Contractor Employees, section 871 of Pub. L. 110-417 (see 52.214-26 and 52.215-2). (9) 41 U.S.C

that fishery, and 50 percent of the total legally processed crab in the Bristol Bay red king crab fishery during the qualifying years established for that fishery. Pribilof Islands red and blue king crab (PIK) 3 years of the 3-year period beginning on:(1) September 15-26, 1996;(2) September 15-29, 1997; and(3) September 15

130 36:165. Sept. 26, 1961, Pub. L. 87–319, 75 Stat. 681. Executive Documents Proc. No. 8484. National Poison Prevention Week Proc. No. 8484, Mar. 15

(a) Calculating the regional value content. For purposes of calculating the regional value content of a good under General Note 26(n), HTSUS, and for purposes of applying the de minimis (see §10.459) provisions of subdivision (e) of the note, the value of a material is:

[T.D. 70-121, 35 FR 8215, May 26, 1970, as amended by T.D. 73-27, 38 FR 2449, Jan. 26, 1973; T.D. 87-75, 52 FR 20068, May 29, 1987; CBP Dec. 17-13, 82 FR 45405, Sept. 28, 2017]

Historic and Scenic Rivers Act, Mass. Ann. Laws Ch. 21, sections 8-17B; Massachusetts Register of Historic Places, Mass. Ann. Laws Ch. 152 and the regulations (950 CMR 71); Historical Preservation Statutes, Mass. Ann. Laws Ch. 9, sections 26-27(D); real property statutes. Mass Ann. Laws Ch. 184, sections 31-32; statutes governing State forests and parks, Mass. Ann. Laws Ch. 132, sections 40-46; of the Wetlands Protection Act Ch. 131, sections 40-46; statutes and rules governing dredging permits, Mass

level and fuel type. The fuel type, operating level and gross unit load shall be recorded. (iv) Arithmetic mean of the alternative monitoring system measurement values, as specified in Equation 25 in §75.41(c) of this part, of the continuous emission monitoring system values, as specified in Equation 26 in

salts of mixed 5-carbon acids (as identified in paragraph (a) of this section) 48 to 54 percent. Ammonium salt of isobutyric acid 22 to 26 percent. Water 28 percent maximum. Ammonia

safeguards, applicable to all confidential information handled by the IV-D program, that are designed to protect the privacy rights of the parties and that comply with the requirements of sections 454(26) and 454A(d) and (f) of the Act and §§303.21 and 307.13. (c) The State must establish guidelines defining diligent efforts to serve process. These guidelines must include