one co-applicant, a creditor is permitted, but is not required, to collect the information set forth in paragraph (a) of this section from a second or additional co-applicant. (c) Disclosure to applicant(s). The creditor shall inform the applicant(s) that the information regarding ethnicity, race, sex, marital status, and age is being requested by the Federal Government for the purpose of monitoring compliance with Federal

(a) Required experience. (1) In order to obtain an installation license to perform manufactured home installations under the HUD-administered installation program, an individual must meet at least one of the following minimum experience requirements: (i) 1,800 hours of experience installing manufactured homes; (ii) 3,600

forfeits from the seaman's wages not more than one month's pay. (4) For willful disobedience to a lawful command at sea, the seaman, at the discretion of the master, may be confined until the disobedience ends, and on arrival in port forfeits from the seaman's wages not more than 4 days' pay or, at the discretion of the court, may be imprisoned for not more than one month. (5) For continued willful disobedience to lawful command or

§33.8. (c) Duration of deductions. (1) Lump sum. If the amount of the debt is equal to or less than 15 percent of the employee's disposable pay for an officially established pay interval, the debt generally will be collected in one lump-sum deduction. (2) If the employee is deemed financially unable to pay in one lump-sum or the amount

(e) No claim shall be paid unless it is presented to the Director within one year after the date on which the expense was incurred. (f) Cost of emergency medical care including hospitalization greater than usual and customary fees for service established by the Social Security Administration, will prima facie be considered unreasonable. Payment for burial expenses shall not exceed the maximum that the

Any person who engages in a business taxable under 26 U.S.C. 5801, without timely payment of the tax imposed with respect to such business (see §479.34) shall be liable for such tax, plus the interest and penalties thereon (see

26 U.S.C. 5001, determined at the time of withdrawal from bond, on the Puerto Rican or Virgin Islands spirits, or on the rum imported from any other area, contained in the product. (d) Products subject to 26 U.S.C. 5010 tax credits. A claim for credit or refund of tax on spirits containing eligible wine or

expenditures incurred on behalf of the organization and for direct lobbying, whether or not incurred by an employee; (5) The allocable portion of administrative, overhead, and other general expenditures attributable to direct lobbying; (6) Expenditures for publications or for communications with members to the extent the expenditures are treated as expenditures for direct lobbying under

not exceed one-eighth of the annual operating expenses, as adjusted, net of non-cash items. (2) Schedule E-2. Set forth monthly balances for materials, supplies, and prepayments in such detail as to disclose, either by subaccounts regularly maintained on the books or by analysis of the principal items included in the main account, the nature of such charges. (3)

numbered in the upper center. At least 11⁄2 inch margin shall be left at the top of the first page and a 2 inch margin at the bottom of each page for the Animal and Plant Health Inspection Service stamp. (4) Amended pages shall be numbered the same as those being superseded. They shall bear the date prepared and refer to the date on the pages being superseded. If one

(a) Information statement required. A loss corporation must include a statement entitled, “STATEMENT PURSUANT TO §1.382-11(a) BY [INSERT NAME AND EMPLOYER IDENTIFICATION NUMBER OF TAXPAYER], A LOSS CORPORATION,” on or with its income tax return for each taxable year that it is a loss corporation in which an owner shift, equity structure shift or other transaction described in

72 FR 54544, Sept. 26, 2007. § 10.63 Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers. (a) Service of complaint — (1) In general. The

exportationIn the case of distilled spirits withdrawn from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of section 5173(a) covering such premises shall cover such exportation, and subsection (a) shall not apply. (c) Cancellation or credit of export bonds

previously made by one employer (as defined in paragraph (a)(3) of this section) to an employee during the calendar year, exceeds $1,000,000, the rate used in determining the amount of withholding on the excess (including any excess which is a portion of a supplemental wage payment) shall be equal to the highest rate of tax applicable under section 1 for such taxable years beginning in such calendar year. This flat rate shall be applied without regard to whether income tax has been withheld from the

(a) Determine minimum sample sizes as follows: (1) For Category 1 engines, the minimum sample size is one engine or one percent of the projected U.S.-directed production volume for all your Category 1 engine families, whichever is greater. (2) For Category 2 engines, the minimum sample size is one engine or one percent of the projected U.S.-directed production volume for all your Category 2 engine

§401.703(l), after the health insurance issuer or a business associate of that health insurance issuer has provided the qualified entity with claims data that represents a majority of the health insurance issuer's covered lives, using one of the four methods of calculating covered lives established at 26 CFR 46.4375-1(c)(2), for the time period and geographic region covered by the issuer-requested non-public analyses. A qualified entity may not

collected on the debt. One copy of the certification must be furnished to the employee and one copy to the creditor agency along with notice of the employee's transfer. (c) Responsibility of the Program Official. (1) The Program Official shall coordinate debt collections and shall, as appropriate: (i) Arrange for a hearing upon proper petition by a federal

precontribution gain. (b) Net precontribution gainFor purposes of this section, the term "net precontribution gain" means the net gain (if any) which would have been recognized by the distributee partner under section 704(c)(1)(B) if all property which— (1) had been contributed to the partnership by the distributee partner within

(a) If an accumulation distribution is deemed under §1.666(a)-1 to be distributed on the last day of a preceding taxable year and the amount is not less than the undistributed net income for such preceding taxable year, then an additional amount equal to the “taxes imposed on the trust” (as defined in