although it is received after the last date, or the last day of the period, prescribed for filing such document. Title 26 U.S.C. 7502 is applicable only to those documents which come within the definition of such term provided by paragraph (b) of this section and only if the document is mailed in accordance with paragraph (c) of this section and is delivered in accordance with paragraph (d) of this section

section 5001 shall not again be collected on such spirits. (d) Cross referenceFor provisions relating to the abatement, credit, or refund of tax on distilled spirits returned to a distilled spirits plant under this section, see section 5008(c).

Section 1.59A-2 provides rules regarding how to determine whether a taxpayer is an applicable taxpayer. Section 1.59A-3 provides rules regarding base erosion payments and base erosion tax benefits. Section 1.59A-4 provides rules for

Secretary the amount which the person against whom the tax is assessed could have had advanced to him by such organization on the date prescribed in paragraph (1) for the satisfaction of such levy, increased by the amount of any advance (including contractual interest thereon) made to such person on or after the date such organization had actual notice or knowledge (within the meaning of section 6323(i)(1)

section 755. (d) Substantial basis reduction (1) In generalFor purposes of this section, there is a substantial basis reduction with respect to a distribution if the sum of the amounts described in subparagraphs (A) and (B) of subsection (b)(2) exceeds $250,000. (2) RegulationsFor

(6) The need for national energy conservation; and (7) Other factors the Secretary of Energy (Secretary) considers relevant. (42 U.S.C. 6313(a)(6)(B)(ii)(I)-(VII))

(a) Tax imposedA tax is hereby imposed for each taxable year on the life insurance company taxable income of every life insurance company. Such tax shall consist of a tax computed as provided in section 11 as though the life insurance company taxable income were the taxable income referred to in

OPM or a Delegated Examining Unit (DEU) will refer candidates for consideration by simultaneously listing a candidate on all certificates for which the candidate is interested, eligible, and within reach, except that, when it is deemed in the interest of good administration and candidates have been so notified, OPM or a DEU may choose to refer candidates for only one vacancy at a time. Selecting officials will receive sufficient names, when available, to allow them

Part 762 of this chapter, Criteria for Designating Areas Unsuitable for Surface Coal Mining Operations, shall apply to surface coal mine operations beginning one year after May 28, 1982.

or §1.1248-3, whichever is applicable, all the gain from such sale or exchange shall be treated as a dividend under section 1248(a). See section 1248(h). A taxpayer shall be considered to have established such amount if: (i) He attaches to his income tax return, filed on or before the last day prescribed by law (including extensions thereof) for his taxable year

(C) such person (or any other person) sells such article to a related person with respect to the manufacturer, producer, or importer, then such related person shall be liable for tax under section 4161 in the same manner as if such related person were the manufacturer of the article. (2) Credit for tax previously

disclosed by such return (or amended return). For purposes of section 6511, such claim shall be considered as filed on the date on which such return (or amended return) is considered as filed, except that if the requirements of §301.7502-1, relating to timely mailing treated as timely filing are met, the claim shall be considered to be filed on the date of the postmark stamped on the cover in which the

political subdivision, any public or private agency, institution, organization, or other entity, or any person to which Federal financial assistance is extended directly or through another recipient, including any successor, assignee, or transferee of a recipient, but excluding the ultimate beneficiary of the assistance and any sovereign foreign government. (f) Applicant for assistance means one who submits an application, request

its tier 1 capital; and (ii) All acceptances outstanding for any one person in excess of 10 percent of its tier 1 capital. (2) Exceptions. These limitations do not apply if the excess represents the international shipment of goods, and the Edge corporation is: (i) Fully covered by primary obligations to reimburse it that are guaranteed by banks or

(a) General. Tolerances are established for residues of the fungicide ziram (zinc dimethyldithiocarbamate), including its metabolites and degradates, in or on the commodities in the table below as a result of the application of ziram. Compliance with the tolerance levels specified below is to be determined by measuring total dithiocarbamates, determined as CS2, evolved during acid digestion and expressed as zinc

(a) General. Tolerances are established for the combined residues of the herbicide propanil (3′, 4′-dichloropropionanilide) and its metabolites convertible to 3, 4-dichloroaniline (3, 4-DCA) in or on the following food commodities: Open Table

(a) General. Tolerances are established for residues of the herbicide sulfosulfuron, 1-(4,6-dimethoxypyrimidin-2-yl)-3-[(2-ethanesulfonyl-imidazo[1,2-a]pyridine-3-yl) sulfonyl]urea and its metabolites converted to 2-(ethylsulfonyl)-imidazo[1,2-a]pyridine and calculated as sulfosulfuron in or on the raw agricultural commodities.

§1006.5. (g) (1) The proceedings will be recorded and transcribed. (2) The witness is entitled to a copy of the transcript, upon payment of prescribed costs, except that, for good cause, the witness may be limited to inspection of the official transcript of his or her testimony. (3) (i) The transcript

(2) Exempt amountFor purposes of paragraph (1), the term "exempt amount" means an amount equal to— (A) the sum of— (i) the standard deduction, and (ii) the aggregate amount of the deductions for personal exemptions allowed the taxpayer under section 151 in the taxable year

which pursuant to the program is made by the employer on the employee's behalf on account of the employee's contribution, elective deferral, or (subject to the requirements of section 401(m)(13)) qualified student loan payment shall be treated as a matching contribution for purposes of this chapter, except that such contribution shall not be excludable from gross income,

the partnership by a partner, section 704(c) (relating to contributed property) shall apply in determining such share. In the case of an adjustment under this subsection to the basis of partnership property subject to depletion, any depletion allowable shall be determined separately for the transferee partner with respect to his interest in such property. (c

and the regulations thereunder on all taxable income, including gains or losses on regulated futures contracts subject to section 1256(a) and the regulations thereunder, using rates applicable to the taxpayer for the taxable year which includes June 23, 1981. Step (2). Compute tax under section 1301 and the regulations thereunder on all taxable income, including gains or losses on regulated futures contracts subject to section 1256(a) and

section 72(n), the term "consideration for the contract" means, in respect of any individual, the sum of— (A) the total amount of the reductions before January 1, 1966, in his retired or retainer pay by reason of an election under chapter 73 of title 10 of the United States Code, and (B) any amounts deposited at any time by him pursuant to

§410.144. (2) Approved to furnish training. CMS covers the training furnished by an entity beginning on the later of one of the following dates: (i) The date CMS approves the deemed entity as meeting the conditions for coverage in §410.141

number of FTEs for each calendar month to the nearest one hundredth. (d) Examples. The following examples illustrate the rules of paragraphs (a) through (c) of this section. In these examples, hours of service are computed following the rules set forth in §54.4980H-3, and references to years refer to calendar years unless

Organization issues." [Functions of President under section 13(c) of Pub. L. 108–274, set out above, assigned to Administrator of United States Agency for International Development, in collaboration with Secretary of Agriculture, see Ex. Ord. No. 13720, §1(c), Feb. 26, 2016, 81 F.R. 11089, set out as a note under