Cross references. For provisions relating to the protection afforded a security interest arising after tax lien filing, which interest is covered by a commercial transactions financing agreement, real property construction or improvement financing agreement, or an obligatory disbursement agreement, see §§301.6323(c)-1, 301.6323(c)-2, and 301.6323(c)-3, respectively. For

section 55" for "the tax imposed by subsection (a)". 2017—Subsec. (b). Pub. L. 115–97, §13001(a), amended subsec. (b) generally. Prior to amendment, text read as follows: "(1) In general.—The amount of the tax imposed by subsection (a) shall be the sum of— "(A) 15 percent of so much of the taxable income as does not exceed $50,000

purchasing, constructing, maintaining, or improving that property, and (iii) the proceeds of the borrowing were applied for that purpose. (3) Other interest. Interest which is not specifically allocated to property is apportioned between foreclosure property and other property under the principles of §1.861-8(e)(2)(v).

interest, additional amounts, and additions to the tax provided for by law). Such tax, additions to the tax, and interest shall thereupon become immediately due and payable, and immediate notice and demand shall be made by the Secretary for the payment thereof. (b) Immediate levyFor provision permitting immediate levy in case of jeopardy, see section 6331(a)

(a) Liability for penaltyAny person who— (1) has a duty to report or may have a duty to report any information under section 6047(d), and (2) fails to keep such records as may be required by regulations prescribed under

(1) For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2). (2) For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.

documentation Dependent DD Form 2698 “Application for Transitional Compensation” (Note 1) and Letter from DFAS (Note 2) and Dependent documentation (Note 3). Notes: 1. DD Form 2698

year, as a deduction. (b) Amount of deductionFor purposes of subsection (a), the basis for determining the amount of the deduction for any bad debt shall be the adjusted basis provided in section 1011 for determining the loss from the sale or other disposition of property. [(c) Repealed.

§ 102-37.380 What is the statutory authority for donations of surplus Federal property made under this subpart? The following statutes provide the authority to donate surplus Federal property to different types of recipients: (a) Section 549(d) of title 40, United States

(a) General. Tolerances are established for combined residues of the fungicide myclobutanil alpha-butyl-alpha-(4-chlorophenyl)-1H-1,2,4-triazole-1-propanenitrile and its alcohol metabolite (alpha-(3-hydroxybutyl)-alpha-(4-chlorophenyl)-1H-1,2,4-triazole-1-propanenitrile (free and bound), in or on the following food commodities:

property adjusted under section 1082(a)(2) (see §1.1082-3), in accordance with the provisions of the regulations in effect at the time of filing of the return for the taxable year in which the transfer occurs. Such consent shall be made on Form 982 in accordance with these regulations and instructions on the form or issued therewith. (h)

2002 2003 2004 2005 2006 Northern rockfish that were harvested in the Central GOA between.  .  . July 4-July 26 July 1-July 23and Oct. 1-Oct. 21

Appropriations made to the Department of the Interior shall on and after December 8, 2004, be available for operation of warehouses, garages, shops, and similar facilities, wherever consolidation of activities will contribute to efficiency or economy, and said appropriations shall be reimbursed for services rendered to any other activity in the same manner as authorized by

Graduation requirements contained under this section shall be applied beginning with the graduating class of the 1987-88 school year. (a) Satisfactory completion of a minimum number of units shall be the measure for the issuance of a high school diploma. (b) To graduate, a student shall earn 20 units in a four year high school program unless the state in which the school is located exceeds these

accordance with and to the extent that consent is required by §46.116 of subpart A, that adequate provisions are made for soliciting the permission of each child's parents or guardian. Where parental permission is to be obtained, the IRB may find that the permission of one parent is sufficient for research to be conducted under

requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832(c)(1). (c) Exception for certain benefits if certain conditions met (1) Limited, excepted benefitsThe requirements of this chapter shall not apply to any group health

commercial landings for gray triggerfish will reach the commercial annual catch target (ACT) (commercial quota) by November 26, 2019. Therefore, NMFS is closing the commercial sector for Gulf gray triggerfish on November 26, 2019, and it will remain closed through the end of the fishing year on December 31, 2019. This closure is necessary to protect the Gulf gray triggerfish resource. DATES: This temporary rule is

(a) ExclusionGross income shall not include any payment to the Medicare Advantage MSA of an individual by the Secretary of Health and Human Services under part C of title XVIII of the Social Security Act. (b) Medicare Advantage MSAFor purposes of this section, the term "Medicare Advantage MSA" means an Archer MSA (as defined in

involving— (i) At least 70 percent of the State's population as shown by the latest available Federal census; or (ii) Law enforcement agencies responsible for seat belt enforcement in geographic areas in which at least 70 percent of the State's unrestrained passenger vehicle occupant fatalities occurred (reported in the HSP). (4) High risk population countermeasure

bound by previous decisions in earlier similar cases, but should, as they deem appropriate, consider such decisions consonant with their own managerial authority and responsibilities and independent judgment. For example, a supervisor is not bound by his or her predecessor whenever there is similar conduct. A minor indiscretion for one supervisor based on a particular set of facts can amount to a more serious offense under a different supervisor. Nevertheless, they should be able to articulate why a

(a) Imposition of taxIn addition to the tax imposed by section 882 for any taxable year, there is hereby imposed on any foreign corporation a tax equal to 30 percent of the dividend equivalent amount for the taxable year. (b) Dividend equivalent amountFor purposes of subsection (a

(a) Local switching equipment is included in account 2210. It comprises all central office switching equipment not assigned other categories. Examples of local switching equipment are basic switching train, toll connecting trunk equipment, interlocal trunks, tandem trunks, terminating senders used for toll completion, toll completing train, call reverting equipment, weather and time of day service equipment, and switching equipment at electronic analog or digital

At least 2.8 10.0 (2) The ratios of the State's title IV-A and non-title IV-A collections to total IV-D administrative costs will be truncated at one decimal place. (3) The portion of the incentive payment paid to a State for a fiscal year in recognition of its non-title IV-A collections is limited to the percentage of the portion of the incentive payment