. Fund means the Oil Spill Liability Trust Fund established by section 9509 of the Internal Revenue Code of 1986 as amended (26 U.S.C. 9509). Geographic Names Information System (GNIS) means the database developed by the USGS in cooperation with the U.S. Board

section 1002(3) of title 29, including plans described in section 1002(32) of title 29) subject to participant direction, an eligible deferred compensation plan (as defined in section 457(b) of title 26) that is maintained by an eligible employer described in

coverage as defined in 26 U.S.C. 5000A(f) and 26 CFR 1.5000A-2, and health insurance coverage as defined in 45 CFR 144.103; and (D) As prohibited under section 1332(b)(1)(D) of the Affordable Care Act (the Federal deficit requirement), will not increase the Federal deficit. (4) Contains the following supporting information:

Rule 26 (Joinder of Causes of Action) and broadened to include multiple parties. Compare the English practice, English Rules Under the Judicature Act (The Annual Practice, 1937) O. 18, r.r. 1–9 (noting rules 1 and 6). The earlier American codes set forth classes of joinder, following the now abandoned New York rule. See

of War designated Department of the Army and title of Secretary of War changed to Secretary of the Army by section 205(a) of act July 26, 1947, ch. 343, title II, 61 Stat. 501.

/uscode/29/1135\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e1135\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/410\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C. 410\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/411\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e411\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/26/413\" class=\"usc

Codification Section is from act Mar. 3, 1899, popularly known as the "Rivers and Harbors Appropriation Act of 1899". Prior Provisions Section superseded act

Section 1913, acts July 26, 1946, ch. 672, title I, §101, 60 Stat. 684;

Pub. L. 116–94, div. M, §101, Dec. 20, 2019, 133 Stat. 3091, provided that: "This division [amending section 1232 of this title and sections 401 and 457 of Title 26, Internal

expenses which are not otherwise allowed under the Code. For certain other rules in respect of deductions for expenditures for political purposes, see §§1.162-15(b), 1.162-20, and 1.271-1. (b) Advertising in convention program—(1) General rule. (i) Except as

§1.668(b)-4A (relating to failure to furnish proper information) and paragraph (d) of this section (relating to disallowance of short-cut method). For purposes of this paragraph, the method used in the return shall be accepted as the method that produces the lesser tax. The beneficiary's choice of the two methods is not dependent upon the method that he uses to compute his partial tax imposed by section 668(a)(3).

(a) Scope and effective date. The definitions and special provisions in this section apply solely for purposes of determining specified policy acquisition expenses under section 848 of the Internal Revenue Code, this section, and §§1.848-2 and 1.848-3. Unless otherwise specified, the rules of this section are effective for the

§1.864-6 to income, gain, or loss specified in paragraph (b) of §1.864-5 from sources without the United States or has an office or other fixed place of business outside the United States for purposes of applying section 864(c)(4)(B)(iii) and paragraph (b)(3)(i) of

(or is treated as qualifying as a DISC pursuant to §1.992-1(g)). Such corporation is also subject to such provisions for any taxable year for which it is treated as a former DISC as a result of qualifying or being treated as a DISC for any taxable year for which such election was in effect. (2) Effect on shareholders. A valid

(a) In general. Requests for extensions of time for regulatory elections that do not meet the requirements of §301.9100-2 must be made under the rules of this section. Requests for relief subject to this section will be granted when the taxpayer provides the evidence (including affidavits described in paragraph (e) of this

The FAA has determined that this regulation only involves an established body of technical regulations for which frequent and routine amendments are necessary to keep them operationally current, is non-controversial and unlikely to result in adverse or negative comments. It, therefore: (1) Is not a “significant regulatory action” under Executive Order 12866; (2) is not a “significant rule” under DOT Regulatory Policies and Procedures (44 FR 11034; February 26, 1979); and (3) does not warrant

of July 26, 2016 (81 FR 48694), Docket No. FAA-2011-1082. Although the VOR portion of the McAlester, OK, VORTAC NAVAID is planned for decommissioning, the co-located Distance Measuring Equipment (DME) is being retained. The ATS routes affected by the planned McAlester VOR decommissioning are Jet Route J-105 and VOR Federal airways V-15, V-63, V-272, and V-583. With the planned decommissioning of the McAlester VOR, the

institution holding company establishes a nonqualified deferred compensation or supplemental retirement plan, other than an elective deferral plan described in paragraph (e)(1) of this section: (i) Primarily for the purpose of providing benefits for certain IAPs in excess of the limitations on contributions and benefits imposed by sections 415, 401(a)(17), 402(g) or any other applicable provision of the Internal Revenue Code of 1986 (

of the Internal Revenue Code of 1986 (26 U.S.C. 415, 401(a)(17), 402(g)); or (ii) Primarily for the purpose of providing supplemental retirement benefits or other deferred compensation for a select group of directors, management or highly compensated employees (excluding severance payments described in paragraph (f)(2)(v) of this section and permissible golden

22313-1450, marked to the attention of Kery Fries, Senior Legal Advisor, Office of Patent Legal Administration, Office of the Deputy Commissioner for Patent Examination Policy. Comments further may be sent by electronic mail message over the internet via the Federal eRulemaking Portal. See the Federal eRulemaking Portal website (http://www.regulations.gov) for additional instructions on providing comments via the Federal eRulemaking Portal.

benefits. Cross Reference: Extension of time limit. See §3.109(b). [26 FR 1570, Feb. 14, 1961, as amended at 30 FR 133, Jan. 7, 1965; 79 FR 57695, Sept. 25, 2014]