withheld from wages), or §31.6011(a)-5 (relating to monthly returns) for a calendar year or any period therein, shall file the Social Security Administration copy of each Form W-2 required under §31.6051-1 to be furnished by the employer with respect to wages paid during the calendar year. An

government website, and as well at libraries, government offices, and public places. The summary must describe the content and purpose of the consolidated plan and must include a list of the locations where copies of the entire proposed document may be examined. In addition, the jurisdiction must provide a reasonable number of free copies of the plan to residents and groups that request it. (3) The citizen participation plan must provide for at least one public hearing

customs officers to issue citations for examination under oath of any owner, importer, consignee, agent, or other person upon any material matter or thing respecting any imported merchandise then under consideration or previously imported within one year, in ascertaining the classification or the value thereof or the rate or amount of duty and to require production of any letters, accounts, contracts, invoices, or other documents relating to the merchandise, and the reduction of the testimony to

under paragraph (c)(3) of §1.501(c)(3)-1 of this chapter (Income Tax Regulations). See §§20.2055-4 and 20.2055-5 for rules relating to the disallowance of deductions to trusts and organizations which engage in certain prohibited transactions or whose governing instruments do not contain certain specified requirements. (b) Powers of

"Failure to file returns or supply information by DISC or FSC" for "Failure of DISC to file returns" in section catchline, and in text substituted "section 6011(c)" for "section 6011(e)".

authorized to accompany such packages or overpacks. (d) The separation distances for crew members and passengers may be determined by one of two methods: (1) By using Table IV to determine the minimum distances between the radioactive material packages and regularly occupied spaces or living quarters; or (2) For one or more consignments of Class 7 (radioactive) material to be loaded on board a vessel under

For provisions requiring recordkeeping by wholesale liquor dealers, see section 5121, and by retail liquor dealers, see section 5122.

(a) Under retrospective budgeting, there are three options for determining eligibility. The State plan shall specify that eligibility, following the initial one or two months under §233.24, shall be determined by one of the following methods: (1) A State may consider all factors, including income retrospectively, i.e., only from the

the damages or equitable relief prescribed in paragraph (1) may be maintained against any employer (including a public agency) in any Federal or State court of competent jurisdiction by any one or more employees for and in behalf of— (A) the employees; or (B) the employees and other employees similarly situated. (3) Fees and costsThe court in such an action shall, in addition

Federal statutes or regulations, the auditee must make copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. (b) Data collection. The FAC is the repository of record for subpart F of this part reporting

(a) Criteria. A MIPS eligible clinician or group must submit data on MIPS quality measures in one of the following manners, as applicable: (1) For Medicare Part B claims measures, MIPS CQMs, eCQMs, or QCDR measures. (i) Except as provided in paragraph (a)(1)(ii) of this section, submit data on at least six measures

Secretary has determined shall apply for purposes of determining the inclusion in gross income required when a lessor elects to treat a lessee as having acquired investment credit property. (b) Coordination with basis adjustment rules. In the case of any property with respect to which an election is made under §1.48-4 by a lessor of

section 167, 169, 179, 185, 190, 193, or 194". 1986—Pub. L. 99–514, §201(d)(2)(A), in amending section generally, substituted provision relating to amortization of cost of acquiring a lease, subsec. (a) setting out a general rule and subsec. (b) excluding certain periods, for former provision for depreciation or amortization of improvements made by lessee on lessor's property, subsec. (a) setting

subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use. (ii) Rate of tax on trainsIn the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—

The date for acceptance of an application will determine the order of precedence for testing when more than one application is pending, and the applicant will be notified of the date on which tests will begin. If a complete assembly, or component, or subassembly fails to meet any of the requirements, it shall lose its order of precedence. However, if the cause of failure is corrected, testing will be resumed after completing such test work as may be in progress.

(a) Computation of taxThe tax imposed by section 2501 for each calendar year shall be an amount equal to the excess of— (1) a tentative tax, computed under section 2001(c), on the aggregate sum of the

substituted for "succinctly". The words "in suit" are omitted as unnecessary. The words "executive department" are substituted for "department" because "department" as used in R.S. §188 meant "executive department". (See

(a) General ruleIf, under section 1382(b)(2) or (4), or (c)(2)(B), a deduction is allowable to an organization for the taxable year for amounts paid in redemption of nonqualified written notices of allocation or nonqualified per-unit retain certificates, then the tax imposed by this chapter on such organization for the taxable year

§28.27. Withdrawals from bonded premises under the provisions of this paragraph shall be treated as withdrawals for exportation under the provisions of 26 U.S.C. 5214(a)(4). (2) Distilled spirits may, subject to this part, be withdrawn from bonded premises for transfer (for the purpose of storage pending exportation) to any customs bonded warehouse from

§409.31 (b)(1) and (b)(3) were or were not met on reconsideration and appeal under 42 CFR, part 405, subpart G of this chapter. (d) Limitation on benefit period determinations. When the intermediary considers the same prior SNF stay of a particular beneficiary in making benefit period determinations for more than one inpatient Medicare claim—

individual must certify that, during the 2-year period immediately preceding the date of application for a Certificate of Grandfathering, he/she had: (1) A valid Class A CDL with a “double/triple trailers” endorsement; (2) No more than one driver's license; (3) No suspension, revocation, or cancellation of his/her CDL; (4) No convictions for a major offense while

§ 146.135 Markings for emergency equipment. (a) Markings shall be provided as considered necessary for the guidance of persons on manned facilities. (b) The general alarm bell switches shall be identified by red letters at least one inch high with a contrasting background: “General Alarm

(a) General rule. Except as provided in paragraph (b), (c), (e), or (f) of this section, the provisions of §1.414(b)-1 and §§1.414(c)-1 through 1.414 (c)-4 shall apply for plan years beginning after September 2, 1974

section 5206(d), (4) place any distilled spirits in any bottle, or reuse any bottle for the purpose of containing distilled spirits, which has once been filled and fitted with a closure or other device under the provisions of this chapter, without removing and destroying such closure or other device, (5) willfully and unlawfully remove, change, or deface any mark, brand, label, or seal

in section 6501(a) for the assessment of the Federal estate tax (determined without the application of any provision other than section 6501(a)), or within 90 days after the expiration of such period, (B) if a petition for redetermination of a deficiency in such estate