section 461 of this title. Plan Amendments Not Required Until January 1, 1989 For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first

Pub. L. 100–647, title VII, §7106(b), Nov. 10, 1988, 102 Stat. 3773, provided that: "(1) In general.—In the case of any calendar month beginning before January 1, 1991— "(A) there shall be substituted for '4 percent' in subsections (a) and (b) of section

sections 9102 and 9103 of title 31, United States Code; (B) sums authorized to be appropriated for the Service and the proceeds from the undercover operations may be deposited in banks or other financial institutions without regard to the provisions of section 648 of title 18, United States Code, and

§ 2.32 Equal participation of faith-based organizations. (a) Faith-based organizations must be eligible, on the same basis as any other organization and considering any reasonable accommodation, to seek DOL support or participate in DOL programs for which they are otherwise eligible. DOL and DOL social service intermediary providers

the Secretary, make a return setting forth the aggregate amount of such payments, and the name and address of the person to whom paid. (b) Dividend defined (1) General ruleFor purposes of this section, the term "dividend" means— (A) any distribution by a corporation which is a dividend (as defined in

liable for payment and financial intermediaries, without the involvement of the Secretary, and (D) ensure that tax matters will be resolved by the Secretary, without the involvement of financial intermediaries. (2) Authority to enter into contractsNotwithstanding section 3718(f) of title 31, United States Code, the

(a) Examinations and auditsAfter each presidential election, the Commission shall conduct a thorough examination and audit of the qualified campaign expenses of the candidates of each political party for President and Vice President. (b) Repayments (1) If the Commission determines that any portion of the payments made to the eligible candidates of a

(a) For rules regarding the election of the repair allowance authorized by section 263(f), the definition of repair allowance property, and the conditions under which an election may be made, see paragraphs (d) (2) and (f) of §1.167(a)-11. An election may be made under this section for a taxable year only if the taxpayer makes an election under

Editorial Notes Amendments 1993—Pub. L. 103–66 substituted "any taxable fuel (as defined in section 4083)" for "gasoline".

section 6331(a) less than 30 days after notice and demand for payment is made, unless the Chief Counsel for the Internal Revenue Service (or such Counsel's delegate) personally approves (in writing) such assessment or levy. (B) Information to taxpayerWithin 5 days after the day on which such an assessment or levy is made, the Secretary shall provide the taxpayer with a written statement of the

(12) Distributive share of partnership gross income; (13) Income in respect of a decedent; and (14) Income from an interest in an estate or trust. (b) Cross referencesFor items specifically included in gross income, see part II (sec. 71 and following

income. See §1.162-12. (b) Loss from shrinkage. If, in the course of the business of farming, farm products are held for a favorable market, no deduction shall be allowed under section 165(a) in respect of such products merely because of shrinkage in weight, decline in value, or deterioration in storage.

in section 922 as in effect before its repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000) shall for the taxable year— (A) furnish such information to persons who were shareholders at any time during such taxable year, and to the Secretary, and (B) keep such records, as may be required by regulations

(1) When a barrel or subdivision thereof has two heads, the tolerance shall be applied to the mean of the average diameters from inside to inside of staves at the inner edges of the heads. (2) When a barrel or subdivision thereof has but one head and a croze ring or other means for the insertion of a head at the opposite end, the tolerance shall be applied to the mean of the average diameters, one taken from inside to inside of staves at the inner edge

security was acquired or by reference to other property held at any time by the dealer. See §1.475(a)-3 for rules governing how the dealer accounts for such a security if this identification is not made. (c) Integrated transactions under

§ 463.750 When and how can a one-stop partner appeal a one-stop infrastructure amount designated by the State under the State infrastructure funding mechanism? (a) The Governor must establish a process, described under sec. 121(h)(2)(E) of WIOA, for a one-stop partner administering a program described in

Amendments 1988—Subsec. (a). Pub. L. 100–647 substituted "whether interest on prospective obligations will be excludable from gross income under section 103(a)" for "whether prospective obligations are described in section 103(a)" in par. (1) and "whether interest on

(a)-(a)(2) [Reserved]. For further information, see §1.892-5T(a) through (a)(2). (3) For purposes of section 892(a)(2)(B), the term entity means and includes a corporation, a partnership, a trust (including a pension trust described in

person operating the bonded premises of the distilled spirits plant to which such spirits are transferred shall become liable for the tax on distilled spirits withdrawn from customs custody under this section upon release of the spirits from customs custody, and the importer, or the person bringing such distilled spirits into the United States, shall thereupon be relieved of his liability for such tax. (b) Withdrawals, etc.Distilled spirits

functioning valves or other mechanisms that prevent movement of pesticides into the tank. (3) The handler employer shall provide soap and single-use towels in quantities sufficient to meet handlers' needs. (4) The handler employer shall provide one clean change of clothing, such as coveralls, for use in an emergency. (c) Location. The decontamination supplies shall be

aimed at the freest use of the said park for recreation purposes by the public and for the preservation of the natural conditions and scenic beauties thereof. The said authority may, in his discretion, execute leases to parcels of ground not exceeding twenty acres in extent in any one place to any person or company for not to exceed twenty years whenever such ground is necessary for the erection of establishments for the accommodation of visitors, may grant such other necessary privileges and

(a) Timing of wage inclusion—(1) General timing rule for wages. Remuneration for employment that constitutes wages within the meaning of section 3121(a) generally is taken into account for purposes of the Federal Insurance Contributions Act (FICA) taxes imposed under sections 3101 and 3111 at the time the remuneration is actually or constructively paid. See