To meet the gross income requirement it is necessary that at least 80 percent of the total gross income of the corporation for the taxable year be personal holding company income as defined in section 543 and §§1.543-1 and 1.543-2. For the definition of gross income see section 61 and

Appendix; and (B) The ice accumulated during the transit at 2,000 feet above the landing surface of one cloud with a horizontal extent of 17.4 nautical miles in the most critical of the icing conditions defined in part I of this Appendix and one cloud with a horizontal extent of 17.4 nautical miles in the continuous maximum icing conditions defined in Appendix C of this part. (ii) For an airplane certified in accordance with

. The average incremental burden and cost estimates include rule familiarization, recordkeeping and submission of applicable CBI substantiations (i.e., one-time form completion). For Group (1), the burden and costs for this group are minimal and were not calculated because the reporters have already voluntarily submitted upfront CBI substantiation as part of the NOA submission process for the Active-Inactive rule and would not need to take further action. For Group (2), the average burden

(a) through (h) [Reserved]. For further guidance, see §1.199-8(a) through (h). (i) Effective/applicability dates. (1) through (9) [Reserved]. For further guidance, see

§ 51-9.302 Times, places and requirements for access requests. Records will be available for authorized access during normal business hours at the offices where the records are located. A requester should be prepared to identify himself through production of a driver's license, student or employee identification

. A taxpayer is a prevailing party for purposes of this section only if— (1) The taxpayer satisfies the net worth and size limitations in paragraph (f) of §301.7430-5; (2) The taxpayer establishes that in connection with the collection of his or her federal tax an officer or employee of the Internal Revenue Service has

the market value of the securities to be received by the bidder as established by paragraph 3 of this section. (2) If there is no market for the securities to be acquired by the bidder, the book value of such securities computed as of the latest practicable date prior to the date of filing the Schedule shall be used, unless the issuer of such securities is in bankruptcy or receivership or has an accumulated capital deficit, in which case one-third of the principal amount, par value or

General not later than— (A) for a summary court-martial, one year after the date of completion of review under section 864 of this title (article 64); or (B) for a general or special court-martial, one year after the end of the 90-day period beginning on the date the accused is provided notice of appellate rights under

considered all comments and information received during three public comment periods (and one extension) for the 2014 Proposed Rule (79 FR 60419, October 7, 2014; 79 FR 76950, December 23, 2014; 80 FR 19953, April 24, 2015; 84 FR 644, January 31, 2019) and two comment periods for the 2019 Revised Proposed Rule (84 FR 60278, November 7, 2019; 84 FR 69712, December 19, 2019). All comments received during the peer review process and the public comment periods have either been incorporated in the final

On February 13, 2019, the U.S. Department of Energy (“DOE”) published a notice of proposed rulemaking (“NOPR”) to update and modernize the Process Rule (“Process Rule NOPR”). On July 26, 2019, DOE published a notice of data availability (“NODA”) regarding national energy savings estimates from past DOE energy conservation standards rulemakings that were used in support of the NOPR and requested comments on these data. Prior to the end of the comment period for

so stenciled or marked. (g) ECP brake system train line cable. Each ECP brake system train line cable shall: (1) Be located and guarded to provide sufficient vertical clearance; (2) Not cause any tripping hazards; (3) Not hang with one end free whenever the equipment is used in a train movement;

§ 1926.857 Storage. (a) The storage of waste material and debris on any floor shall not exceed the allowable floor loads. (b) In buildings having wooden floor construction, the flooring boards may be removed from not more than one floor above grade to provide storage space for debris, provided falling material is not permitted to endanger the stability of

§ 127.203 What are the rules governing the requirement that economically disadvantaged women must own EDWOSBs? (a) General. To qualify as an EDWOSB, the concern must be at least 51 percent owned by one or more women who are economically disadvantaged. A woman is economically disadvantaged

(relating to transfers of partnership interests)— (1) increased by the sum of his distributive share for the taxable year and prior taxable years of— (A) taxable income of the partnership as determined under section 703(a), (B) income of the partnership exempt from tax under this title, and

A new vessel constructed otherwise than under the provisions of Title V of the Act, and not purchased from the Administration must, within six months from the date of the construction contract, or within the period of any extension, be completed to the extent of not less than 5 percent as estimated by the Administration and certified by it to the Secretary of the Treasury. In case of a contract covering more than one vessel it will be sufficient if one of the vessels is 5 percent completed

section 962 for the taxable year, the increase in basis provided by this subsection shall not exceed an amount equal to the amount of tax paid under this chapter with respect to the amounts required to be included in his gross income under section 951(a). (b) Reduction in basis

section 1233(d) principlesThe regulations prescribed under paragraph (1) shall provide that— (i) the taxpayer may offset gains and losses from positions which are part of mixed straddles— (I) by straddle-by-straddle identification, or (II) by the establishment (with respect to any class of activities) of a mixed straddle account for which gains and

applicable to veins or lodes; but no location made on and after May 10, 1872, of such nonadjacent land shall exceed five acres, and payment for the same must be made at the same rate as fixed by sections 21, 22 to 24, 26 to 28, 29, 30, 33 to 48, 50 to 52, 71 to 76 of this title and section 661 of title 43 for the

(1) The plant was artificially propagated. Yes Yes Yes 23.64 (2) The plant specimen is one of the following:(i) Was propagated for noncommercial purposes.(ii) Is part of a traveling exhibition.(iii) Is a hybrid of one or more

"distributed amount" means, with respect to any calendar year, the sum of— (A) the deduction for dividends paid (as defined in section 561) during such calendar year, and (B) any amount on which tax is imposed under subsection (b)(1) or (b)(3)(A) of

allowed. (3) Reductions in unearned premium reserves not to applySubparagraph (B) of paragraph (4) of section 832(b) shall be applied by substituting "100 percent" for "80 percent", and subparagraph (C) of such paragraph (4) shall not apply. (b) Amount of deduction (1

§80.93(d) prior to November 26, 2007 beginning with the 2008 annual averaging period. (iv) Any new refiner or importer without a toxics baseline that produces or imports gasoline for use in Alaska, Hawaii, the Commonwealth of Puerto Rico or the Virgin Islands shall be subject to the applicable toxics default baseline under paragraph (b)(1) of this section unless

person shall sell or offer for sale for internal human use any medicinal preparations or flavoring extracts manufactured from denatured distilled spirits where any of the spirits remains in the finished product. (c) Recovery of spirits for reuse in manufacturingManufacturers employing processes in which denatured distilled spirits withdrawn under section 5214

in 2010, to a foreign trust, foreign estate, or a nonresident alien, by reason of death of the U.S. transferor, if the basis of the property in the hands of the transferee is determined under section 1014(a). (2) Section 1022 basis election. For U.S. transferor decedents dying in 2010, the general rule of gain recognition under