(3) Where the sole purpose of collecting online contact information from a child is to respond directly on a one-time basis to a specific request from the child, and where such information is not used to re-contact the child or for any other purpose, is not disclosed, and is deleted by the operator from its records promptly after responding to the child's request; (4) Where the purpose of collecting a child's and a parent's online

(3) DefinitionsFor purposes of this section— (A) Holding periodThe taxpayer's holding period shall be determined under section 1223; except that— (i) for purposes of applying this section to an excess distribution, such holding period shall be treated as ending on the date of such

corporation that must satisfy the controlling interest requirements of section 2(b) of the Shipping Act, 1916, 46 App. U.S.C. §802(b), or not less than 95 per centum for an entity that is demonstrating ownership in a vessel for which a fishery endorsement is sought. These per centum figures apply to corporate stockholders as well as to the primary corporation.] (The same statement should be made with reference to each class of stock, if there is more than one class.) or

(a) Subject to subsection (b), the Secretary of a military department may enter into contracts for periods of up to 30 years— (1) under section 2917 of this title; and (2) for the provision and operation of energy production facilities on real property under the Secretary's

unless and until each of the three Prudential Regulators takes action to make such a stay provision consistent with such QMNA status. The Commission seeks to complete the work of amending Part 190 in one coherent rulemaking. Moreover, the inclusion of such a stay provision, contingent on such action, might encourage the Prudential Regulators promptly to take such action. Accordingly, the Supplemental Proposal would provide for

(a) Applicability. The rules in this section apply to the transportation of one or more metal coils which, individually or grouped together, weigh 2268 kg (5000 pounds) or more. Shipments of metal coils that weigh less than 2268 kg (5000 pounds) may be secured in accordance with the provisions of §§393.100 through 393.114.

completion-capitalized cost method for long-term contracts, the look-back method applies for regular tax purposes only to the portion (40, 70, or 90 percent, whichever applies) of the income from the contract that is reported under the percentage of completion method. To the extent that the percentage-of-completion method is required to be used under §1.460-1(g) with respect to income and expenses that are

(a) Dividends from 10-percent owned foreign corporations (1) In generalIn the case of dividends received by a corporation from a qualified 10-percent owned foreign corporation, there shall be allowed as a deduction an amount equal to the percent (specified in section 243 for the taxable

and control of avian influenza. It is intended to determine the presence of avian influenza in all ostrich, emu, rhea, and cassowary breeding flocks through routine serological surveillance of each participating breeding flock. Acceptable tests include antigen and antibody detection tests, as approved by the Official State Agency. A flock, and the hatching eggs and chicks produced from it, will qualify for this classification when the Official State Agency determines that it has met one of the

section 3121(a) is applicable may deduct an amount equivalent to such tax from any such payment of remuneration, even though at the time of payment the total amount of such remuneration paid to the employee by the employer in the calendar year is less than the applicable dollar threshold (as defined in section 3121(x)) for such year; and an employer who in any calendar year pays

(a) Requirements applicable to regulated investment companiesThe provisions of this part (other than subsection (c) of this section) shall not be applicable to a regulated investment company for a taxable year unless— (1) the deduction for dividends paid during the taxable year (as defined in section 561

(a) First tier taxFor purposes of this subchapter, the term "first tier tax" means any tax imposed by subsection (a) of section 4941, 4942, 4943, 4944, 4945, 4951, 4952, 4955, 4958, 4966, 4967, 4971, or 4975. (b) Second tier taxFor purposes of this subchapter, the term "second tier

(a) No radio frequency device may be imported into the Customs territory of the United States unless the importer or ultimate consignee, or their designated customs broker, determines that the device meets one of the conditions for entry set out in §2.1204. (b) Failure to satisfy at least one of the entry conditions for importation of

. 94–530 substituted "6427(f)(2)" for "6427(e)(2)". Pub. L. 94–455 struck out "or his delegate" after "Secretary". 1970—Pub. L. 91–258 inserted reference to section 6427(e)(2). 1965—Pub. L. 89–44 inserted reference to

(e) Benefits of graduated rates deniedAny increase in the taxable income of a reciprocal attributable to the limits provided in subsection (b) shall be taxed at the highest rate of tax specified in section 11(b). (f) Adjustment for refundIf for any taxable year an attorney-in-fact is allowed a credit or refund for

geographical sense included such possession. (3) Other laws relating to possessionsThis section shall apply notwithstanding any other provision of law relating to any possession of the United States. (4) Virgin Islands (A) For purposes of this section, the reference in section 28(a)

(a) Treatment as expensesNotwithstanding section 263, there shall be allowed as a deduction any domestic research or experimental expenditures which are paid or incurred by the taxpayer during the taxable year. (b) Domestic research or experimental expendituresFor purposes of this

Pub. L. 85–866, title I, §83(c), Sept. 2, 1958, 72 Stat. 1664] (d) Advance payment of tax, payment of estimated tax, and credit for income tax withholdingThe provisions of section 6513 (except the provisions

acquiring corporation shall be considered to be an unused credit for a year prior to such taxable year of the acquiring corporation. If the acquiring corporation has acquired the assets of two or more distributor or transferor corporations on the same date of distribution or transfer, the unused credit years of the distributor or transferor corporations shall be taken into account in the order in which such years terminate. If any one of the unused credit years of a distributor or transferor corporation

(a) Identification of manufacturer. In applying section 6416 and the regulations thereunder, a person who has purchased like articles from various manufacturers may determine the particular manufacturer from whom that person purchased any one of those articles by a first-in-first-out (FIFO) method, by a last-in-first-out (LIFO) method, or by any other consistent method approved by the district director. For the first year for

(a) Deductions to liquidate an employee's debt will be by the method and in the amount stated in the NRC's notice of intention to offset as provided in §16.7. Debts will be collected in one lump sum where possible. If the employee is financially unable to pay in one lump sum, collection must be made in installments. (b) Debts will be

(a) Identification of manufacturer. In applying section 6416 of the Code and the regulations thereunder, a person who has purchased like articles from various manufacturers may determine the particular manufacturer from whom that person purchased any one of those articles by a first-in, first-out (FIFO) method, by a last-in, first-out (LIFO) method, or by any other consistent method approved by the appropriate TTB officer. For

tolerances. See §556.38 of this chapter. (d) Conditions of use—Lactating cows—(1) Amount. One syringe (equivalent to 62.5 milligrams amoxicillin) per quarter. (2) Indications for use. For the treatment of subclinical

a payment under §615.14), as follows: (1) One and one-half times the high quarter wages; or (2) Forty times the most recent weekly benefit amount, and if this alternative is adopted, it shall use the weekly benefit amount (including dependents' allowances) payable for a week of total unemployment (before any reduction because of

by House Resolution No. 6, One Hundred Tenth Congress, Jan. 5, 2007. Committee on Science and Technology of House of Representatives changed to Committee on Science, Space, and Technology of House of Representatives by House Resolution No. 5, One Hundred Twelfth Congress, Jan. 5, 2011.

transition date. This deemed transfer of assets and liabilities is taken into account only for purposes of transitioning to these regulations under section 987 and shall not be taken into account in determining the amounts transferred from the owner to the section 987 QBU during the taxable year for purposes of §1.987-5(c)(1)(ii). (2)