18-20216-17214-1520-13 Freedom from defects 30 (A)(B)(C)(SStd.) 27-30224-26221-2320-20 Character

the extension without the necessity of notice and demand. The granting of an extension of the time for payment of the tax or deficiency does not relieve the taxpayer from liability for the payment of interest thereon during the period of the extension. See section 6601 and §301.6601-1 of this chapter (Regulations on Procedure and Administration).

If any of the lands purchased or to be purchased by the United States under the provisions of the Act approved March 1, 1911, as amended, within the limits of townships 1, 2, and 3 north, ranges 9, 10, 11, 12, and 13, in Forest and Perry Counties, State of Mississippi, are determined to be chiefly valuable and necessary for a National Guard encampment and related military purposes, the Secretary of Agriculture may, and he is, authorized to convey

(d)(4)) to any individual during any calendar year, (2) the employee contributions which are treated as having been paid for purposes of section 72(r), (3) the name and address of such individual, and (4) such other information as the Secretary may require.

(a) General ruleIn the case of an individual, a loss on section 1244 stock issued to such individual or to a partnership which would (but for this section) be treated as a loss from the sale or exchange of a capital asset shall, to the extent provided in this section, be treated as an ordinary loss.

notice of manufacture, or for setting up a still without first giving notice, when required by the Secretary, see sections 5615(2) and 5687. (2) For penalty and forfeiture for failure to register still or distilling apparatus when set up, see section 5601(a)(1) and 5615(1).

(a) In generalFor purposes of part IV of subchapter B of this chapter (relating to tax exemption requirements for State and local bonds), the term "exempt facility bond" includes any bond issued as part of an issue 95 percent or more of the net proceeds (as defined in section 150(a)(3)) of which are to be used to provide any enterprise

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 more or less severe penalty is appropriate. (e) Among other relevant factors, agencies should consider an employee's disciplinary record and past work record, including all

African Art, and scholars in the fields of African art and culture. (c) Terms of officeMembers of the Commission shall be appointed to serve for a three-year term, except that after the appointment of the first term of the Commission as specified in subsection (b), the terms of office of members next appointed shall expire, as designated by the Board at the time of appointment, one-third at the end of one year, one-third at the end of two years, and

4For all aircraft manufactured on or after April 6, 2012, the sampling interval per second is 4. [Doc. No. 18334, 54 FR 34328, Aug. 18, 1989; 54 FR 41211, Oct. 5, 1989; 54 FR 53036, Dec. 26, 1989; Amdt. 91-300, 73 FR 12565, Mar. 7, 2008; 73 FR 15280, Mar. 21, 2008; Amdt. 91-313, 75 FR 17046, Apr. 5, 2010]

the debt or securitization position; or, in cases where a total return swap references a portfolio of positions with different maturity dates, the total return swap maturity date must match the maturity date of the underlying asset in that portfolio that has the latest maturity date. (5) The specific risk add-on for a set of transactions consisting of either a debt position and its credit derivative hedge or a securitization position and its credit derivative

the maturity date of the debt or securitization position; or, in cases where a total return swap references a portfolio of positions with different maturity dates, the total return swap maturity date must match the maturity date of the underlying asset in that portfolio that has the latest maturity date. (5) The specific risk add-on for a set of transactions consisting of either a debt position and its credit derivative hedge or a securitization position and its

of its position as follows: (i) The attachment point (parameter A) is the ratio of the sum of the notional amounts of all underlying exposures that are subordinated to the national bank's or Federal savings association's position to the total notional amount of all underlying exposures. For purposes of the SSFA, parameter A is expressed as a decimal value between zero and one. For purposes of using the SFA in

§54.4980B-7   Duration of COBRA continuation coverage. §54.4980B-8   Paying for COBRA continuation coverage. §54.4980B-9   Business reorganizations and employer withdrawals from multiemployer plans.

securities futures contract to sell property is considered as gain or loss from the sale or exchange of a capital asset, such gain or loss shall be treated as short-term capital gain or loss. (c) Securities futures contractFor purposes of this section, the term "securities futures contract" means any security future (as defined in section 3(a)(55)(A) of the

(I) section 6320 (relating to notice and opportunity for hearing upon filing of notice of lien), or (II) section 6330 (relating to notice and opportunity for hearing before levy), and (ii) an application under

amount to which paragraph (1) applies shall be allocated among such companies in such manner as the Secretary may prescribe. For purposes of the preceding sentence, the term "controlled group" means any controlled group of corporations as defined in section 1563(a); except that subsections (a)(4) and (b)(2)(D) of

(a) In general. Except as provided in this section, §§1.141-0 through 1.141-15 apply to section 145(a). For example, under this section, §1.141-1, and

(a) Distilled spirits of Puerto Rican manufacture, and any products containing such distilled spirits, brought into the United States and withdrawn for consumption or sale are subject to a tax equal to the tax imposed in the United States by 26 U.S.C. 5001. (b) A credit against the tax imposed on distilled spirits by

Investments excepted from tax shelter registration, A-24 Certain persons not treated as investors, A-24A Persons Required To Register a Tax Shelter Tax shelter organizer, A-25 and A-26 Principal organizer, A-27 Participant in the organization, A-28 Manager, A-29 Exception for certain unrelated persons, A-30 Sellers, A-31 Absence of

Department of the Interior. My reasons for transmitting this plan are stated in an accompanying general message. After investigation I have found and hereby declare that each reorganization included in Reorganization Plan No. 3 of 1950 is necessary to accomplish one or more of the purposes set forth in section 2(a) of the Reorganization Act of 1949.

relevant crash avoidance FMVSSs. To address barriers posed by the rest of the FMVSSs, NHTSA intends to issue two additional documents, one for the crashworthiness FMVSSs (200-series standards) and another for telltales, indicators, and warnings. I. Introduction The development of ADSs brings the possibility of associated reductions in the number of motor vehicle crashes, deaths, injuries

section 111. The Register is authorized to fix fees for other services, including the cost of preparing copies of Copyright Office records, whether or not such copies are certified, based on the cost of providing the service. Fees established under paragraphs (10) and (11) shall be reasonable and may not exceed one-half of the cost necessary to cover reasonable expenses incurred by the Copyright Office for the collection and administration of the

(a) Prohibitions (1) Federal employees and other personsIt shall be unlawful for— (A) any officer or employee of the United States, or (B) any person described in subsection (l)(18) or (n) of section 6103 or an