(B) Self-employed individualsThe deduction allowed under subsection (a) for contributions as an eligible individual described in subclause (II) of subsection (c)(1)(A)(iii) shall not exceed such individual's earned income (as defined in section 401(c)(1)) derived by the taxpayer from the trade or business with respect to which the high deductible health plan is established

(a) In generalWithin 90 days after the date on which a notice of a final partnership adjustment is mailed under section 6231 with respect to any partnership taxable year, the partnership may file a petition for a readjustment for such taxable year with— (1) the Tax Court,

(a) In general. Except as otherwise provided in this section, the limitation on cost recovery deductions and the investment tax credit provided in section 280F (a) and (b) and §§1.280F-2T and 1.280F-3T do not apply to any listed property leased or held for leasing by any person regularly engaged in the business of leasing listed

§80.1141 or small refiner exemption under §80.1142. (5) A foreign small refiner is a foreign refiner that has received a small refinery exemption under §80.1141 for one or more of its refineries or a small refiner exemption under

section 2511(b) of this title, and (ii) which would otherwise be eligible products; and (B) may, with respect to procurement covered by the Agreement, take such other actions within the President's authority as the President deems necessary. (2) ExceptionParagraph (1) shall not apply in the case of procurements for which—

), and/or including studies that did not focus specifically on CES (Refs. 24 and 25). In one case, while FDA considered a reference supportive of reclassification for anxiety, there was insufficient information to support reclassification for depression because the two groups were not matched with respect to the diagnosis (Ref. 26). Thus, these articles do not justify FDA changing the classification of CES devices intended for treatment of depression. Following the closure of the comment period for

§§1.167(b)-1, 1.167(b)-2, 1.167(b)-3, and 1.167(b)-4 shall be deemed to produce a reasonable allowance for depreciation except as limited under section 167(c) and §1.167(c)-1. See also §1.167(e)-1 for rules

(B) is held primarily for sale to customers in the ordinary course of the taxpayer's trade or business, (C) is held by a bank (as defined in section 581), (D) is held by a regulated investment company or a common trust fund, (E) is identified by the taxpayer under

section 6111. Subparagraph (B) shall be applied by substituting "75 percent" for "50 percent" in the case of an intentional failure or act described in subsection (a). (c) Rescission authorityThe provisions of section 6707A(d) (relating to authority of Commissioner to rescind penalty) shall apply

section 5061(d)(4) applies to a taxpayer (determined after application of subparagraph (B) thereof), such taxpayer shall not be required to furnish any bond covering operations or withdrawals of distilled spirits or wines for nonindustrial use or of beer. (2) Satisfaction of bond requirementsAny taxpayer for any period described in paragraph (1) shall be treated as if sufficient bond has been

(a) General. The appropriate TTB officer may authorize the establishment and operation of experimental plants for specific and limited periods of time solely for experimentation in, or development of: (1) Sources of materials from which spirits may be produced; (2) Processes by which spirits may be produced or refined; or (3

Docket: For access to the docket to read background documents or comments received, go to http://www.regulations.gov at any time or visit the Docket Management Facility, U.S. Department of Transportation, 1200 New Jersey Avenue SE, Room W12-140 on the Ground level of the West Building, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays.

(a) To obtain data and inspect income returnsFor powers of the Joint Committee to obtain and inspect income returns, see section 6103(f). (b) Relating to hearings and sessionsThe Joint Committee, or any subcommittee thereof, is authorized— (1

(1) EntityIn the case of a tax-exempt entity— (A) In generalExcept as provided in subparagraph (B), the amount of the tax imposed under subsection (a)(1) with respect to any transaction for a taxable year shall be an amount equal to the product of the highest rate of tax under section 11, and the greater of

§ 9004.2 Pre-election payments for minor and new party candidates. (a) Candidate of a minor party in the preceding election. An eligible candidate of a minor party is entitled to pre-election payments: (1) If he or she received at least 5% of the total

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 http://www.epa.gov/​dockets/​commenting-epa-dockets. FOR FURTHER INFORMATION CONTACT: Michele Notarianni, Air Regulatory Management Section

section 4053(8). (d) BiasplyFor purposes of this part, the term "biasply tire" means a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. (e) Super single tireFor purposes of this part, the term "super single tire

nonprofit organization that is applying under this part for United States Trustee approval to be included on a publicly available list in one or more United States district courts, as authorized by 11 U.S.C. 111(a)(1), and shall also mean, whenever appropriate, an approved agency; (6) The term “application” means the application and

associated with an amount which is allowable as a deduction for the taxable year in which such amount is paid or incurred. (c) Election for section not to apply (1) In generalThe taxpayer may elect not to have this section (and section 1255) apply to any excludable portion (or portion thereof).

an option described in section 423(c) (relating to special rule where option price is between 85 percent and 100 percent of value of stock), shall, for such calendar year, make a return at such time and in such manner, and setting forth such information, as the Secretary may by regulations prescribe. (b) Statements to be

(ii) Dividends other than those derived from sources within the United States as provided in section 861(a)(2) and §1.861-3; (iii) Compensation for labor or personal services performed without the United States; (iv) Rentals or royalties from property located without the United States or from any

specified in ASTM E29-93a, Standard Practice for Using Significant Digits in Test Data to Determine Conformance with Specifications (incorporated by reference, see §86.1). Calculated DF values of less than one shall be changed to one for the purposes of this paragraph. (2) An additive DF will be calculated to be the difference

(a) Title of chapterThis chapter may be cited as the "Self-Employment Contributions Act of 1954". (b) Cross references (1) For provisions relating to returns, see section 6017. (2) For provisions relating to collection of taxes in

"(1) Issuance.—Not later than one year after the date of the enactment of this Act [Dec. 26, 2013]— "(A) the Secretary of Defense shall recommend to the President changes to the Manual for Courts-Martial to implement section 806b of title 10, United States Code (article 6b of the Uniform Code of Military Justice), as added by

Section 1.410(a)-4 provides rules under section 410(a) (2) and (4) relating to maximum age and time of participation. (5) Year of service; breaks in service. For rules relating to years of service and breaks in service, see 29 CFR Part 2530 (Department of Labor regulations relating to minimum standards for employee pension benefit plans

Cattle—(i) Amount. 1 to 2 mg per pound (/lb) body weight using powder, or one 2-g bolus per animal, per day. (ii) Indications for use. For treatment of physiological parturient edema of the mammary gland and associated structures. (iii) Limitations. Treatment not to exceed 48 hours post