At initial and/or final endorsement of the mortgage note, each of the following requirements must be met: (a) The mortgage is the first lien upon and covers all of the property used in the operation of the entire hospital; (b) The property upon which the improvements have been made or constructed and the equipment financed with mortgage proceeds are free and clear of all liens other than the insured

Reasonable and simple methods of opting out include: (1) Designating a check-off box in a prominent position on an opt-out election form; (2) Including a reply form and a self-addressed envelope (in a mailing); (3) Providing an electronic means, if the consumer agrees, that can be electronically mailed or processed through an Internet Web site; (4) Providing a toll-free

(d) Each vessel certificated to operate on a limited coastwise route within three miles of land in warm water, and is equipped with an FCC type accepted Category 1 406 MHz EPIRB installed to float free and automatically activate, is not required to carry survival craft.

Pub. L. 107–110, title IV, §401, Jan. 8, 2002, 115 Stat. 1762, which related to gun-free requirements, was renumbered section 8561 of Pub. L. 89–10 by Pub. L. 114–95, title IV, §4001(a)(2)(D), title VIII, §8001(a)(8

(a) Tax imposedThere is hereby imposed for each taxable year a tax in an amount equal to 5 percent of the amount of the excess contributions made by a person to or under a trust or trusts described in section 501(c)(21). The tax imposed by this subsection shall be paid by the person making the excess contribution.

section 1(f)(3) for such calendar year by substituting "calendar year 1997" for "calendar year 2016" in subparagraph (A)(ii) thereof. If any amount as adjusted under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the next lowest multiple of $1,000. (c) Transfer for the benefit of minorNo part of a gift to an individual who has not attained the age of 21 years

section 141(b) were applied by substituting "5 percent" for "10 percent" each place it appears and by substituting "net proceeds" for "proceeds" each place it appears. (b) $150,000,000 limitation on bonds other than hospital bonds (1) In generalA bond (other than a qualified hospital bond) shall not be treated as a qualified 501(c)(3) bond if the aggregate authorized face amount of the

, and (B) was includible in gross income for purposes of chapter 1. (c) Effect of election on section 132(a)If— (1) an election under this section is in effect with respect to an employer for any calendar year, and (2) at all times on or after

SUPPLEMENTARY INFORMATION: Background and Objectives In 2013, OMB partnered with the Council on Financial Assistance Reform (COFAR) to revise and streamline guidance to develop the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) located in title 2 of the Code of Federal Regulations (2 CFR part 200) (79 FR 78589; December 26, 2013). The intent of

(a) General ruleExcept as otherwise provided in this section or in section 117 (relating to qualified scholarships), gross income includes amounts received as prizes and awards. (b) Exception for certain prizes and awards transferred to charitiesGross income does not include amounts

(a) Application of taxThe tax imposed by section 1(e) shall apply to the taxable income of estates or of any kind of property held in trust, including— (1) income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held

(a) Amount allocatedIn the case of a trust which is subject to subpart C, the amount of the accumulation distribution of such trust for a taxable year shall be deemed to be an amount within the meaning of paragraph (2) of section 661(a) distributed on the last day of each of the preceding taxable years, commencing with the earliest of

(a) Computation of gain or lossThe gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized

(a) Allowance of creditA nonresident alien individual or a foreign corporation engaged in trade or business within the United States during the taxable year shall be allowed a credit under section 901 for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to any foreign country or

be computed by applying the highest rate of tax specified in section 11(b) to the net recognized built-in gain of the S corporation for the taxable year. (2) Net operating loss carryforwards from C years allowedNotwithstanding section 1371(b)(1), any net

addition of other materials, shall be tested by subcutaneous injection of at least 1 million spores into each of five laboratory test mice weighing 17 grams to 23 grams. Such test shall show no evidence of infection or injury in the test animals when observed for 7 days following injection. (4) Spore preparations shall be free of the Bacillus thuringiensis β-exotoxin when tested with the fly larvae toxicity test (“Microbial

(a) If approval of a maximum engine overtorque is sought for an engine incorporating a free power turbine, compliance with this section must be demonstrated by testing. (1) The test may be run as part of the endurance test requirement of §33.87. Alternatively, tests may be performed on a complete engine or equivalent testing on

exposed pipe joints from the maximum end force caused by internal pressure and any additional forces caused by temperature expansion or contraction or by the weight of the pipe and its contents. (c) Each support or anchor on an exposed pipeline must be made of durable, noncombustible material and must be designed and installed as follows: (1) Free expansion and contraction of the pipeline between supports or anchors may not be

use in color additive mixtures for coloring externally applied drugs. (b) Specifications. FD&C Red No. 4 shall conform to the following specifications and shall be free from impurities other than those named to the extent that such impurities may be avoided by good manufacturing practice: Sum of volatile matter (at

(a) Identity. (1) The color additive D&C Red No. 31 is principally the calcium salt of 3-hydroxy-4-(phenylazo)-2-naphthalenecarboxylic acid. (2) Color additive mixtures for drug use made with D&C Red No. 31 may contain only those diluents that are suitable and that are listed in part 73 of this chapter as safe for use in color additive mixtures for

(a) Identity. (1) The color additive D&C Yellow No. 7 is principally fluorescein. (2) Color additive mixtures for use in externally applied drugs made with D&C Yellow No. 7 may contain only those diluents that are suitable and that are listed in part 73 of this chapter for use in color additive mixtures for coloring externally applied drugs.

mixtures for coloring externally applied drugs. (b) Specifications. Ext. D&C Yellow No. 7 shall conform to the following specifications and shall be free from impurities, other than those named, to the extent that such other impurities may be avoided by good manufacturing practice: Sum of volatile matter (at 135 °C) and

, and conditions, including consideration of the following: (1) The nature of each agricultural water source (for example, ground water or surface water); (2) The extent of your control over each agricultural water source; (3) The degree of protection of each agricultural water source; (4) Use of adjacent and nearby land; and (5

The following definitions apply in this part. Applicant. An individual or organization that manufactures or controls the assembly of a product and applies to MSHA for approval of that product. Approval. A written document issued by MSHA which states that a product has met the applicable requirements of part 18, 19, 20, 22

(a) General. This specification covers buoyant vests which essentially consist of a fabric envelope in which are enclosed inserts of buoyant material arranged and distributed so as to provide the flotation characteristics and buoyancy required to hold the wearer in an upright or slightly backward position with head and face out of water. The buoyant vests are also fitted with straps and hardware to provide for proper adjustment