(2) a tentative tax computed under section 2001(c) on the amount of the adjusted taxable gifts. (c) Adjustments for taxable gifts (1) Adjusted taxable gifts definedFor purposes of this section, the term "adjusted taxable gifts" means the total amount of the taxable

administration), including therein all the information which the Secretary may deem necessary for the calculation of such deductions and credits. This subsection shall not be construed to deny the credits provided by sections 31 and 33 for tax withheld at source or the credit provided by section 34 for certain uses of

shareholder or individual, which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office; (3) a fraternal society, order, or

if the qualified security had been sold to the employee at fair market value. (c) Liability for payment of taxesThe tax imposed by this subsection shall be paid by— (1) the employer, or (2) the eligible worker-owned cooperative, that made the written statement described in

(b) EnforcementWhenever any person summoned under section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 neglects or refuses to obey such summons, or to produce books, papers, records, or other data, or to give testimony, as required, the Secretary may apply to the judge of the district court or to a United States magistrate judge for the district within which the person so summoned resides

(c) Corporations to which applicable. Section 545(c)(2) describes the corporations to which section 545(c) applies. In order to qualify under section 545(c)(2), the corporation must be one: (1) Which for at least one of its two most recent taxable years ending before February 26, 1964, was not a personal holding company under section 542, but which would have been a

(1) There is hereby established the Women's Rights National Historical Park Advisory Commission (hereinafter referred to as the "Commission"). The Commission shall consist of eleven members, each appointed by the Secretary for a term of five years as follows: (A) One member appointed from recommendations submitted by the Elizabeth Cady Stanton Foundation; (B) One member appointed from

(D) Special rule in case of affiliated groupFor purposes of this section, if— (i) a corporation holds stock in another corporation (hereinafter in this subparagraph referred to as the "subsidiary"), and (ii) such corporations are members of the same affiliated group which file a consolidated return under

Application samples. A product sample submitted for acceptance as required by §164.019-7(c)(4) must consist of at least one unit of put-up of thread.

The payment period for a taxable year is the period beginning with the first day of such taxable year and ending with the fifteenth day of the ninth month following the close of such year. [T.D. 6643, 28 FR 3156, Nov. 26, 1963]

(a) Explanation of delivery term. C.i.f. (Cost, insurance, freight) destination means free of expense to the Government delivered on board the ocean vessel to the specified point of destination, with the cost of transportation and marine insurance paid by the contractor. (b) Contractor responsibilities. The contractor's responsibilities are the same as those

Service and other Federal or State agencies and institutions in surveillance of pesticides spray programs; and (3) State cattle and sheep sanitary or brand boards in control of estray and unbranded livestock to the extent it does not conflict with the Wild Free-Roaming Horse and Burro Act of December 15, 1971. (b) The Chief, Forest Service, will cooperate with county or other local weed control districts in analyzing noxious farm weed

receives a fair and equitable return on the resources of the OCS; (4) Preserve and maintain free enterprise competition; and (5) Minimize or eliminate conflicts between the exploration, development, and production of oil and natural gas and the recovery of other resources.

and equitable return on the resources of the OCS; (4) Preserve and maintain free enterprise competition; and (5) Minimize or eliminate conflicts between the exploration, development, and production of oil and natural gas and the recovery of other resources.

§§640.1 through 640.5, or Source Plasma prepared as prescribed in §§640.60 through 640.76. (c) Additives in source material. Source material shall not contain an additive unless it is shown that the processing method yields a final product free of the additive to such extent that the

final product free of the additive to such extent that the continued safety, purity, potency, and effectiveness of the final product will not be adversely affected. [42 FR 27583, May 31, 1977, as amended at 64 FR 26286, May 14, 1999]

the processing method yields a product free of the additive to such an extent that the safety, purity, and potency of the product will not be affected adversely. [38 FR 32089, Nov. 20, 1973, as amended at 50 FR 4140, Jan. 29, 1985; 64 FR 26287, May 14, 1999]

: (1) The regulations codifying the Office of Management and Budget's (OMB) government-wide grants requirements at 2 CFR parts 200 and 2900, as applicable; (2) The Department's regulations at 29 CFR part 38, which implement the nondiscrimination provisions of WIOA sec. 188; (3) The Department's regulations at 29 CFR parts 93, 94, and 98 relating to restrictions on lobbying, drug free workplace, and

171.16 must also be sent to the Commandant (CG-ENG-5), Attn: Hazardous Materials Division, U.S. Coast Guard Stop 7509, 2703 Martin Luther King Jr. Avenue SE., Washington, DC 20593-7509, at the earliest practicable moment. (c) Any release to the environment of a hazardous substance in a quantity equal to or in excess of its reportable quantity (RQ) must be reported immediately to the National Response Center at 800-424-8802 (toll free) or 202-267-2675; or online at

restrictions on lobbying, drug free workplace, and debarment and suspension; and (4) The audit requirements of OMB Circular A-133 stated at 29 CFR part 99, as required by 29 CFR 96.11, 95.26, and 97.26, as applicable.

§ 354.240 General. The premises shall be kept free from refuse, waste materials, and all other sources of objectionable odors and conditions. {"origins":[{"level":"part","identifier":"354","label_level":"Part 354","hierarchy":{"title":"9","chapter":"III","subchapter":"A","part

(a) General ruleIn the case of a citizen or resident of the United States, there shall be allowed as a credit against the tax imposed by section 2501 for each calendar year an amount equal to— (1) the applicable credit amount in effect under

accordance with these regulations. For purposes of this section, the term application date means either April 18, 2007, or, if the taxpayer applies these regulations pursuant to the preceding sentence, January 1, 2007. Section 1.1503-2 applies for dual consolidated losses incurred in taxable years beginning on or after October 1, 1992, and before the application date

) Special rule for certain distributions received by 20 percent corporate shareholder (1) In generalExcept to the extent otherwise provided in regulations, solely for purposes of determining the taxable income of any 20 percent corporate shareholder (and its adjusted basis in the stock of the distributing corporation), section 312 shall be applied

protected from any material or conditions which may cause it to ignite or react; or (c) The surface impoundment is used solely for emergencies. [47 FR 32357, July 26, 1982, as amended at 55 FR 22685, June 1, 1990]