, “dependent”, has the same meaning as it does in 26 CFR 54.9801-2, referring to any individual who is or who may become eligible for coverage under the terms of a QHP because of a relationship to a qualified individual or enrollee. (3) Use of special enrollment periods. Except in the circumstances specified in paragraph (a)(4) of this section, the Exchange must allow a qualified individual or enrollee, and when specified in paragraph

(F) Sunset of election option (i) In generalNotwithstanding the preceding provisions of this paragraph— (I) no election described in subparagraph (A) with respect to section 300gg–26 of this title may be made on or after December 29, 2022; and

72 FR 54544, Sept. 26, 2007. § 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. (a) Term. Each individual authorized to practice before the Internal Revenue Service as an enrolled agent, enrolled

., 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. The https://www.regulations.gov/​ website allows you to submit your comment anonymously, which means the EPA will not know your identity or

as used in this section, see paragraph (b) of §1.614-2. (d) Operating unit defined. For the definition of the term operating unit as used in this section, see paragraph (c) of §1.614-2

(a) 2 of title 26 (or with respect to which an application to so qualify has been filed and has not been finally determined) the Secretary may exercise his authority under subsection (a)(5) with respect to a violation of, or the enforcement of, parts 2 and 3 of this subtitle (relating to participation, vesting, and funding), only if— (A) requested by the Secretary of the Treasury, or

from the Superintendent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or by visiting the IRS website at http://www.irs.gov. List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Accordingly, 26 CFR part 1 is amended as follows: PART 1

the Commissioner of Social Security and the Secretary of the Treasury to release information pursuant to section 6103(l)(7)(D)(ix) of title 26 with respect to such applicant or participant for the sole purpose of the Secretary verifying income information pertinent to the applicant's or participant's eligibility or level of benefits; and (4) only in the case of an

Taxpayer not entitled to results. If the taxpayer performs research on behalf of another person and retains no substantial rights in the research, that research shall not be taken into account by the taxpayer for purposes of section 41. See §1.41-4A(d)(2). (ii) Taxpayer entitled to results. If the taxpayer in

“returned credit component” for purposes of determining the State housing credit ceiling under section 42(h)(3)(C) for the calendar year following the calendar year of the allocation. See §1.42-14(d)(1). (b) Carryover-allocation basis—(1) In general. Subject to the limitations of paragraph (b)(2

(i) No provision of subchapter E or the regulations thereunder shall be construed to require or authorize the treatment of a Senator, Representative, Delegate, or Resident Commissioner as a resident of a State other than the State which he represents in Congress. (ii) For special rules relating to members of the Armed Forces, see paragraph (h) of

satisfies the conditions of section 7502(f)(2). Thus, the Commissioner may, in guidance published in the Internal Revenue Bulletin (see §601.601(d)(2)(ii)(b) of this chapter), prescribe procedures and additional rules to designate a service of a PDS for purposes of the postmark rule of section 7502(a). (d)

extinguishers (referred to as “cargo fire extinguisher halon bottles” in this proposed AD) with serviceable parts. These documents are distinct since they apply to different airplane models. Service Bulletin 473919-26-521, Rev 02, dated November 7, 2019. Service Bulletin 473957-26-518, Rev 02, dated November 4, 2019.

Navigation (PBN) (Plan for Establishing a VOR Minimum Operational Network),” published in the Federal Register of July 26, 2016 (81 FR 48694), Docket No. FAA-2011-1082. Although the VOR portion of the Newcombe, KY, and Hazard, KY, NAVAIDs are planned for decommissioning, the co-located DME portions of the NAVAIDs are being retained. The ATS route

Bombardier has issued Service Bulletin 84-26-19, Revision `A,' dated February 11, 2019. This service information describes procedures for identification and testing, and reidentification or replacement if necessary, of affected APDs. This service information is reasonably available because the interested parties have access to it through their normal course of business or by the means identified in the

applications and relevant information, DEA finds that these preparations meet the applicable exemption criteria. Therefore, these products are exempted from the application of certain provisions of the Controlled Substances Act. DATES: This direct final rule is effective March 27, 2020 without further action, unless adverse comment is received by DEA no later than February 26, 2020. If any comments or objections raise

request the Commissioner of Social Security and the Secretary of the Treasury to release information pursuant to section 6103(l)(7)(D)(ix) of title 26 with respect to such applicant or participant for the sole purpose of the Secretary verifying income information pertinent to the applicant's or participant's eligibility or level of benefits; and (4) only in the case of an

reduction include eliminate or cease or elimination or cessation. (d) Delegation of authority to Commissioner. The Commissioner may provide in revenue rulings, notices, or other guidance published in the Internal Revenue Bulletin (see §601.601(d)(2) of this chapter) that section 204(h

Correction of Condition 4/5/2000 1/16/2003, 68 FR 2217 133 Start-up, Shutdown and Scheduled Maintenance Requirements 4/11/2006, 4/5/2000, 3/20/1997 11/26/2010, 75

applicant shall be notified of the reasons therefor and his right to appeal in accordance with the provisions of part 103 of this chapter. [23 FR 9125, Nov. 26, 1958, as amended at 32 FR 9635, July 4, 1967; 76 FR 53805, Aug. 29, 2011]

the absence of equipment and facilities for long distance travel, e.g., rest rooms, large luggage compartments, and facilities for stowing carry-on luggage. The useful life for urban buses is the same as the useful life for other heavy heavy-duty diesel engines. [55 FR 30619, July 26, 1990]

§97.425, §97.427, or §97.428. [76 FR 48379, Aug. 8, 2011, as amended at 81 FR 74607, Oct. 26, 2016]

protected from any material or conditions which may cause it to ignite or react; or (c) The surface impoundment is used solely for emergencies. [47 FR 32357, July 26, 1982, as amended at 55 FR 22685, June 1, 1990]

References in Text The Public Works and Economic Development Act of 1965, referred to in text, is Pub. L. 89–136, Aug. 26, 1965, 79 Stat. 552, as amended, which is classified generally to this chapter (§3121 et seq.). For complete classification of this Act to the Code, see Short Title note set out under

section 3220, Pub. L. 89–136, title VII, §710, Aug. 26, 1965, 79 Stat. 574, set forth penalties for false statements, securities overvaluation, embezzlement, misapplication of funds, false book entries, schemes to defraud, and speculation, prior to repeal by Pub. L. 105–393, title I, §102(b)(3), Nov. 13, 1998, 112 Stat. 3617. Effective

, §210, Nov. 26, 1991, 105 Stat. 1127. Pub. L. 101–517, title II, §210, Nov. 5, 1990, 104 Stat. 2209. Pub. L. 101–166, title II, §212, Nov. 21, 1989, 103 Stat. 1177. Pub. L. 100–202, §101(h) [title II, §213], Dec. 22, 1987, 101 Stat. 1329–256, 1329–275.

Pub. L. 94–371, §7, July 26, 1976, 90 Stat. 1038, redesignated title V of Pub. L. 91–616, which was classified to subchapter IV of this chapter, as title VI without renumbering the sections therein. Section 503 of Pub. L. 91–616 was renumbered 603, as the probable intent of Congress.