this paragraph for any taxable year if 90 percent or more of the gross income of such partnership for such taxable year consists of qualifying income. (3) Exception not to apply to certain partnerships which could qualify as regulated investment companiesThis subsection shall not apply to any partnership which would be described in section 851(a) if

might result from adopting the proposals in this document. The most helpful comments reference a specific portion of the proposal, explain the reason for any recommended change, and include supporting data. To ensure the docket does not contain duplicate comments, commenters should send only one copy of written comments, or if comments are filed electronically, commenters should submit only one time. The FAA will file in the

Amendments 1986—Par. (5)(B). Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text. Separability For separability of

violation. (c) (1) Amount of penalty. The maximum penalty is $10,245 for each violation, up to a limit of $2,048,915 for all violations committed during any one-year period. Each violation shall constitute a separate violation as to each mortgage or loan application. (2) Maximum penalty for failing to engage in loss mitigation.

. (1). Pub. L. 101–591, §2(c), in concluding provisions, struck out cl. (i) designation, inserted a period after "processes", and struck out at end ", and (ii) are not included within the boundaries of an area established under Federal, State, or local law, or held by a qualified organization as defined in section 170(h)(3) of title 26, primarily for wildlife refuge, sanctuary, recreational, or natural

Editorial Notes Amendments 1986—Par. (5)(B). Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text.

Administration Authorization Act of 1994 or the Federal Aviation Reauthorization Act of 1996 or the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 providing for payments from the Airport and Airway Trust Fund or the Interim Federal Aviation Administration Authorization Act or section 6002 of the 1999 Emergency Supplemental Appropriations Act, Public Law 106–59, or the

applies. (C) Section 1277 not applicable to tax-exempt obligationsFor purposes of section 1277, the term "market discount bond" shall not include any tax-exempt obligation (as defined in

) When the rating is a prescribed scheduled minimum rating; or (vi) Where a combined disability evaluation would not be affected if the future examination should result in reduced evaluation for one or more conditions. (c) Pension cases. In nonservice-connected cases in which the permanent total disability has been confirmed by reexamination or by the history of the case, or with obviously static

the interest payment shall be the annual percentage rate or rates established by the Secretary of the Treasury as the overpayment rate under section 6621(a)(1) of title 26, United States Code (or its predecessor statute), for the period or periods of time for which interest is payable. (e) On each day for which interest accrues, the agency shall compound interest by dividing the applicable interest rate (expressed as a decimal) by 365 (366 in a leap year).

(a) Methods of control. (1) Each port director shall establish controls and checks on the unlading and measurement of petroleum and petroleum products imported in bulk by vessel, truck, railroad car, pipeline, or other carrier. One of the following methods of control shall be employed: (i) Customs-approved metering and sampling installations provided by the

retirement and who was or had been at any time within one year prior to such scheduled retirement, assigned to, or employed in, military procurement to submit suggestions for methods to improve procurement policies, prior to repeal by Pub. L. 98–94, title XII, §1259(a), Sept. 24, 1983, 97 Stat. 703.

with any compact disc you submit. If we cannot read your comment because of technical difficulties and cannot contact you for clarification, we may not be able to consider your comment. Electronic comments should avoid the use of any special characters, any form of encryption, and be free of any defects or viruses. Docket: For access to the docket to read background documents or comments received, go to

Department's failure to provide reasonable justification for this element of the proposal also violates the [Administrative Procedure Act].” Id. at 9. S&P Global Market Intelligence and E&E News oppose what they describe as the Department's intent to automatically designate the content of submitted Form OE-417 (or successor), including Schedule 2 (the narrative description), as CEII. (S&P Global Market Intelligence, No. 6, p. 1; E&E News

Notes: 1. Only normal inspection is permitted. 2. All lot selections for the one-half and one-fourth sampling rates must be strictly random (for example, not

) Community Renewal Tax Relief Act of 2000—(i) In general. Section 1.42-6 (a), (b)(4)(iii) Example 1 and Example 2, (c), (d)(2)(viii), and (e)(2) are applicable for housing credit dollar amounts allocated after

means the location designated by the railroad as the general office for the railroad system. Train, for purposes of subparts A and B of this part, means one or more locomotives coupled with or without cars, requiring an air brake test in accordance with 49 CFR part 232 or part 238, except during switching operations or where the operation is that of classifying and assembling rail cars within a railroad yard for the purpose of

(b) Liability for taxThe tax imposed by subsection (a) shall be paid by the employer. (c) Excess contributionsFor purposes of this section, the term "excess contributions" has the meaning given such term by sections 401(k)(8)(B), 408(k)(6)(C), and 501(c)(18). (d) Excess aggregate contribution

(a) General ruleFor purposes of section 38, in the case of an eligible small employer, the small employer health insurance credit determined under this section for any taxable year in the credit period is the amount determined under subsection (b). (b) Health insurance credit amount

§1.382-2(a)(1)(ii) following a transaction described in section 381(a). (3) Coordination in the case of a loss subgroup. For rules regarding the determination of whether there is an ownership change of a loss subgroup with respect to a net operating loss or a net unrealized built-in loss described in

Q&A-1—Q&A-8: [Reserved]. See §1.414(q)-1T, Q&A-1 through Q&A-8 for further guidance. Q-9: How is the top-paid group determined? A-9: (a) [Reserved]. See §1.414(q)-1T, Q&

by imprisonment (in case of a natural person) for not less than thirty days nor more than one year, or by both such fine and imprisonment, in the discretion of the court: Provided, That the proper action to enforce the provisions of this section may be commenced before any magistrate judge, judge, or court of the United States, and such magistrate judge, judge, or court shall proceed in respect thereto as authorized by law in the case of crimes or misdemeanors committed against the United

§20.2031-5   Valuation of cash on hand or on deposit. §20.2031-6   Valuation of household and personal effects. §20.2031-7   Valuation of annuities, interests for life or term of years