section (determined under principles similar to those described in §1.103-8(a)(3)), for use (under principles similar to those described in §1.367(a)-2T(b)(5)) in connection with one or more activities described in paragraph (c)(5)(i)(B) of this section. (B) The activities referred to in paragraph (c)(5)(i)(A) of this section are—

§31.3406(e)-1(e). See §31.3406(d)-3(a) for special rules when an account is established directly with, or an instrument is acquired directly from, the payor by electronic transmission or by mail. See

Amendments 1986—Pub. L. 99–514 amended section generally, substituting provisions relating to taxable amount in case of a taxable distribution for former provisions which related generally to administration of this chapter. See section 2661 of this title.

(a) Export trade income constituting foreign base company income (1) In generalIn the case of a controlled foreign corporation (as defined in section 957) which for the taxable year is an export trade corporation, the subpart F income (determined without regard to this subpart) of such

change or removal, shall be registered with the Secretary, under regulations to be prescribed by the Secretary. (b) RegistrationFor registration in case of wagering, see section 4412. Editorial

(a) In general. This section provides administrative procedures that acquiring agencies must follow to satisfy their obligations to deposit and report amounts withheld under §1.5000C-2. An acquiring agency with a section 5000C withholding obligation must increase the amount it deducts and withholds under chapter 3 for fixed or

Each year cable systems and satellite carriers submit royalties to the Copyright Office under the sections 111 and 119 statutory licenses for the retransmission to their subscribers of over-the-air television broadcast signals. 17 U.S.C. 111 and 119. These royalties are, in turn, distributed in one of two ways to copyright owners whose works were included in a retransmission of an over-the-air television broadcast signal and who timely filed a claim for royalties

, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses. In the case of any transfer (or license) of intangible property (within the meaning of section 367(d)(4)), the income with respect to such transfer or license shall be commensurate with the income attributable to the intangible. For purposes of this

(a) General ruleOriginal issue discount on any tax-exempt obligation shall be treated as accruing— (1) for purposes of section 163, in the manner provided by section 1272(a) (determined without regard to

water supply shall be repaid within the life of the project but in no event to exceed fifty years after the project is first used for the storage of water for water supply purposes, except that (1) no payment need be made with respect to storage for future water supply until such supply is first used, and (2) no interest shall be charged on such cost until such supply is first used, but in no case shall the interest-free period exceed ten years. For Corps of Engineers projects, all annual operation

in which the corporation, trust, or association maintains its principal place of business or principal office or agency, that its failure to be a qualified real estate investment trust for the taxable year in question was due to reasonable cause and not due to willful neglect. The principles of §1.856-7(c) (including the principles relating to expert advice) will apply in determining whether, for

prices at which sales currently, or were last, made to a significant number of buyers constituting the general public. (ii) An “established market price” is a current price, established in the usual course of trade between buyers and sellers free to bargain, which can be substantiated from sources independent of the manufacturer or offeror; and (3) The compensation (wage and fringe benefits) plan for all service employees performing work under the contract are the same as that used for

biological product containing Pasteurella Multocida Bacterin, Avian Isolate, Type 1, shall meet the applicable requirements in § 113.100 and shall be tested for purity, safety, and potency as prescribed in this section. A serial found unsatisfactory by any prescribed test shall not be released. (a) Purity test. Final container samples of

biological product containing Pasteurella Multocida Bacterin, Avian Isolate, Type 3, shall meet the applicable requirements in § 113.100 and shall be tested for purity, safety, and potency, as prescribed in this section. A serial found unsatisfactory by any prescribed test shall not be released. (a) Purity test. Final container samples of

Every organization which for any of its last 5 taxable years preceding its liquidation, dissolution, termination, or substantial contraction was exempt from taxation under section 501(a) shall file such return and other information with respect to such liquidation, dissolution, termination, or substantial contraction as the Secretary shall by forms or regulations prescribe; except that—

comment and should include discussion of all points you wish to make. The EPA will generally not consider comments or comment contents located outside of the primary submission (i.e. on the web, cloud, or other file sharing system). For additional submission methods, the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit https://www.epa.gov/​dockets/​commenting-epa-dockets.

(a) Except for flights to and from a dispensing area, no person may operate an aircraft within the lateral boundaries of the surface area of Class D airspace designated for an airport unless authorization for that operation has been obtained from the ATC facility having jurisdiction over that area. (b) No person may operate an aircraft in weather conditions below VFR minimums within the lateral boundaries of a Class E airspace area

solicitations). However, an offer stating that the contracting officer-specified contract financing terms will not be used by the offeror does not alter the evaluation of the offer, nor does it render the offer nonresponsive or otherwise unacceptable. In the event of award to an offeror who declined the proposed contract financing, the contract financing provisions shall not be included in the resulting contract. Contract financing shall not be a basis for adjusting offerors' proposed prices, because the

of appeal. [83 FR 8173, Feb. 26, 2018]

Scope (Comment 1) One comment to the 2012 proposed rule asks FDA to clarify whether the proposed regulations would apply to drug residues in all foods (human and animal food), or only to human foods. (Response 1) The regulations apply only to foods intended for human consumption. New § 556.5(c) (21 CFR 556.5(c)) states in part “. . . the finding that the concentration of the marker residue in the target tissue

Scope (Comment 1) One comment to the 2012 proposed rule asks FDA to clarify whether the proposed regulations would apply to drug residues in all foods (human and animal food), or only to human foods. (Response 1) The regulations apply only to foods intended for human consumption. New § 556.5(c) (21 CFR 556.5(c)) states in part “. . . the finding that the concentration of the marker residue in the target tissue

Scope (Comment 1) One comment to the 2012 proposed rule asks FDA to clarify whether the proposed regulations would apply to drug residues in all foods (human and animal food), or only to human foods. (Response 1) The regulations apply only to foods intended for human consumption. New § 556.5(c) (21 CFR 556.5(c)) states in part “. . . the finding that the concentration of the marker residue in the target tissue

casual or transient basis), Federal property or any interest in such property or the furnishing of services without consideration or at a nominal consideration, or at a consideration which is reduced for the purpose of assisting the recipient, or in recognition of the public interest to be served by such sale, lease or furnishing of services to the recipient, and (5) any Federal agreement, arrangement, or other contract which has as one of its purposes the provision of assistance.

or other monetary instruments in an aggregate amount exceeding $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States, shall make a report thereof. A person is deemed to have caused such transportation, mailing or shipping when he aids, abets, counsels, commands, procures, or requests it to be done by a financial institution or any other person. (b) Each person who

(a) Each provider must submit the following reports: (1) An annual data report to FTA's National Transit Database that reflects the SGR performance targets for the following year and condition information for the provider's public transportation system. (2) An annual narrative report to the National Transit Database that provides a description of any change in the condition of the provider's transit

Waiver. For purposes of this section, the appropriate TTB officer may waive any provision of 26 U.S.C. chapter 51 (other than 26 U.S.C. 5312) or this part (other than this section and