) in the case of a consumer reporting agency described in section 1681a(p) of this title, a toll-free telephone number established by the agency, at which personnel are accessible to consumers during normal business hours; (C) a list of all Federal agencies responsible for enforcing any provision of this subchapter, and the address and any appropriate phone number

(a) Imposition of tax. (1) This section applies for purposes of determining the tax of a foreign corporation which at no time during the taxable year is engaged in trade or business in the United States. However, see also §1.882-2 where such corporation has an election in effect for the taxable

section 2055(f) with respect to such land, or (B) $500,000. (2) Applicable percentageFor purposes of paragraph (1), the term "applicable percentage" means 40 percent reduced (but not below zero) by 2 percentage points for each percentage point (or fraction thereof) by which the value of the qualified conservation easement is less than 30 percent of the

§ 2520.103-11 Assets held for investment purposes. (a) General. For purposes of preparing the schedule of assets held for investment purposes described in § 2520.103

section 2701(b)(4) of the Public Health Service Act) with respect to such coverage, (ii) the months during the calendar year for which coverage under the plan was available, (iii) the monthly premium for the lowest cost option in each of the enrollment categories under the plan, and (iv) the employer share of the total allowed costs of

(ii) the aggregate deductions for interest properly allocable to such property, exceed (B) the aggregate income from such property. (2) Tax-exempt use property (A) In generalThe term "tax-exempt use property" has the meaning given to such term by

(a) Pipe must not have a wrinkle bend. (b) Each field bend must comply with the following: (1) A bend must not impair the serviceability of the pipe. (2) Each bend must have a smooth contour and be free from buckling, cracks, or any other mechanical damage. (3) On pipe containing a longitudinal weld, the longitudinal weld must be as

(a) Importers of films, shall certify on Customs Form 3291 that the imported films contain no obscene or immoral matter, nor any matter advocating or urging treason or insurrection against the United States or forcible resistance to any law of the United States, nor any threat to take the life or inflict bodily harm upon any person in the United States. When imported films are claimed to be free of duty as American goods returned, this certification may be made on

Before filing a complaint under §291.106, you may attempt to informally resolve an allegation concerning open and nondiscriminatory access by calling the toll-free BSEE Pipeline Open Access Hotline at 1-888-232-1713. (a) BSEE Hotline staff will informally seek information needed to resolve the dispute. BSEE Hotline staff will attempt to

the part is formed. If the ends of galvanized fasteners are peened over to lock them in place, a corrosion resisting surface treatment must be applied to each peened surface. (c) Wooden parts. Each wooden part of a ladder must be made of hardwood that is free of defects affecting its strength or durability. (d) Wood preservative. After each wooden part is

and State animal health agencies to encourage flock owners to certify their flocks as free of scrapie by being in continuous compliance with the Scrapie Flock Certification Program standards. {"origins":[{"level":"part","identifier":"54","label_level":"Part 54","hierarchy":{"title":"9","chapter":"I","subchapter":"B","part":"54"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/7/8301\" class

certificate or certificate of veterinary inspection must be signed by an accredited veterinarian within 30 days prior to the interstate movement and must state that the tortoises have been examined by that veterinarian and found free of ticks. [66 FR 37128, July 17, 2001] {"origins":[{"level

(a) Establishment. Persons holding term permits to graze livestock on National Forest System lands with headquarters, office in the 16 contiguous western States having jurisdiction over more than 500,000 acres of land subject to commercial livestock grazing may petition the Forest Supervisor for establishment of a statutory grazing advisory board in accordance with provisions of the Federal Land Policy and Management Act of 1976

. For all of Partnership's 2019, 2020, and 2021 partnership taxable years, Partnership has two equal partners, A and B. The IRS initiates an administrative proceeding with respect to Partnership's 2019 partnership taxable year. The IRS mails a notice of proposed partnership adjustment (NOPPA) to Partnership for the 2019 partnership taxable year proposing a recharacterization adjustment, changing a $100 ordinary loss to a $100 long term capital loss. Under

"$17,280" to "$24,000". 1956—Subsec. (m). Act July 26, 1956, provided for maximum money allowance of $17,280 in lieu of total compensation of $11,000, struck out additional former limit of $10,000 for disabilities compensable under section 908(c)(21) of this title, and inserted provision excepting from $17,280 limitation, amounts payable under

(EFT) to or from a consumer account. The term does not include magnetic tape or other devices used internally by a financial institution to initiate electronic transfers. 2. Checks used to capture information. The term “access device” does not include a check or draft used to capture the Magnetic Ink Character Recognition (MICR) encoding to initiate a one-time automated clearinghouse (ACH) debit. For example, if a consumer

to cite specific examples of how the information is being used currently, or has been used recently, by any party for any related purpose. The Commission notes that, in the over 26 years since the requirement was adopted, it is aware of only one instance in which the rule has been invoked. The Commission is aware of only one complaint—which was subsequently withdrawn—alleging violation of the rule. In one other instance, the Commission discovered an apparent violation of the rule but only took

The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard. Editorial Notes

(a) Criminal penalties. Criminal penalties for failure to comply with the requirements of this part are imposed by 26 U.S.C. 5603 and 5687. A failure to register as required by this part may result in a penalty under 26 U.S.C. 5603(b).