), substituted in provisions preceding cl. (1) "as volunteers for periods of full-time service, or, as the Director deems appropriate in accordance with regulations, for periods of part-time service of not less than 20 hours per week for not less than 26 consecutive weeks, under subchapter I of this chapter" for "in programs under subchapter I of this chapter for periods of service of at least one year" and in cl. (4)(A) "the annual rate of pay of a volunteer enrolled for a period of full-time service under

(a) In general. If a QBU begins to use the dollar approximate separate transactions method of accounting set forth in §1.985-3 (DASTM) in a taxable year beginning after April 6, 1998, adjustments shall be made as provided by this section. For the rules with respect to foreign corporations, see paragraph (b) of this section. For

(a) General. (1) This section contains approval tests and examinations for recreational hybrid PFD's. Each test and examination must be conducted or supervised by an independent laboratory. The tests must be done using PFD's that have been constructed in accordance with the plans and specifications in the application for approval. In each test only one PFD is required to be tested unless

(a) Carryover and carryback of consolidated net operating losses to separate return years. For losses arising in consolidated return years beginning before January 1, 1997, see §1.1502-79A(a). For later years, see §1.1502-21(b

Aug. 16, 1954, ch. 736, 68A Stat. 620, related to packaging of distilled spirits for industrial uses, prior to the general revision of this chapter by Pub. L. 85–859. A prior section 5117, added

right, title, and interest in the lands of the reservation defined in and vested by the Act of September 2, 1957 (71 Stat. 596), which lands are hereby conveyed and confirmed to said Chilkat Indian Village in fee simple absolute, free of trust and all restrictions upon alienation, encumbrance, or otherwise: Provided further, That the United States and the Village Corporation for the village of Klukwan shall also quitclaim to said Chilkat Indian Village any right or interest they may have in

matters central to governance; and (C) is free from outside restraint; (6) demonstrates that it is a member of no more than one international sports federation that governs a sport included on the program of the Olympic Games or the Pan-American Games; (7) demonstrates that its membership is open to any individual who is an amateur athlete, coach, trainer, manager, administrator, or official active

As prescribed in 19.1508(a), insert the following clause: Notice of Set-Aside for, or Sole Source Award to, Economically Disadvantaged Women-Owned Small Business Concerns (MAR 2020) (a) Definitions. Economically

liabilitiesIf any property distributed in the liquidation is subject to a liability or the shareholder assumes a liability of the liquidating corporation in connection with the distribution, for purposes of subsection (a) and section 337, the fair market value of such property shall be treated as not less than the amount of such liability. (c) Exception for

A3 N Military workload 21-26 A4 N + Reason for in-house operation 49 A8

(a) through (b)(1) [Reserved]. For further guidance, see §1.367(a)-6T(a) through (b)(1). (b) (2) No active conduct exception. The rules of this paragraph (b) apply regardless of whether any of the assets of the foreign branch satisfy the active trade or