(A) the qualified direct cost for such taxable year, and (B) subject to the limitation of section 419A(b), any addition to a qualified asset account for the taxable year. (2) Reduction for funds after-tax incomeIn the case of any welfare benefit fund, the qualified cost for any taxable year shall be reduced by

which it is produced, contains no more alcohol than is reasonably unavoidable in the manufacture of such concentrate; and (2) such concentrate is rendered unfit for use as a beverage before removal from the place of manufacture, or (in the case of a concentrate which does not exceed 24 percent alcohol by volume) such concentrate is transferred to a bonded wine cellar for use in production of natural wine as provided in

) of this title for free and reduced price meals; (ii) (I) receives supplemental nutrition assistance program benefits under the Food and Nutrition Act of 2008 [7 U.S.C. 2011 et seq.]; or (II) is a member of a family that receives assistance under the State program funded under

4.3.2.8. Driver's Record Entry/Edit 4.3.2.8.1 Mechanism for Driver Edits and Annotations 4.3.2.8.2 Driver Edit Limitations 4.3.3. Motor

section 170(f)(12), or regulations prescribed thereunder, shall for each such act, or for each such failure, be subject to a penalty equal to— (1) in the case of an acknowledgment with respect to a qualified vehicle to which section 170(f)(12)(A)(ii) applies, the greater of— (A) the

feet of any beach occupied by bathers, boats at the shoreline, or persons in the water or at the shoreline. (3) After December 31, 2012, no one may operate a personal watercraft that does not meet the 2006 emission standards set by EPA for the manufacturing of two-stroke engines. A person operating a personal watercraft that meets the EPA 2006 emission standards through the use of direct-injection two-stroke or four-stroke engines, or the equivalent thereof, is not

in charge of a cruise vessel shall demonstrate continued compliance through sampling and testing for conventional pollutants and residual chlorine of all treated sewage and graywater effluents periodically as determined by the COTP. [66 FR 38930, July 26, 2001, as amended at USCG–2005–21531,

(2) In a public-private competition conducted under Office of Management and Budget (OMB) Circular A–76 regarding performance of an activity or function of a Federal agency, or a decision to convert a function performed by Federal employees to private sector performance without a competition under OMB Circular A–76, interested party also means (i) The official responsible for submitting the Federal agency tender, and

statement of the partner's share of any adjustment to a partnership-related item (as determined in the notice of final partnership adjustment), section 6225 shall not apply with respect to such underpayment (and no assessment of tax, levy, or proceeding in any court for the collection of such underpayment shall be made against such partnership) and each such partner shall

adjustment is mailed. (B) Statute of limitations on adjustmentFor the period of limitations on making adjustments, see section 6235. (c) Further notices restrictedIf the Secretary mails a notice of a final partnership adjustment to any partnership for any partnership taxable year and the partnership files

. For provisions relating to the computation of remuneration for service performed by an individual as a member of a uniformed service or for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act, see §31.3121(i)-2 and §31.3121(i)-3

paid after December 31, 1954, for services performed on or before such date. (4) Subtitle DSubtitle D of this title shall take effect on January 1, 1955. Subtitles B and C of the Internal Revenue Code of 1939 (except chapters 7, 9, 15, 26, and 28, subchapter B of chapter 25, and parts VII and VIII of subchapter A of chapter 27 of such code) are hereby repealed effective January 1, 1955. Provisions having the same effect as

(a) General. Except in the case of fraudulent noncompliance, no claim for drawback shall be denied for a failure to comply with either 26 U.S.C. 5111-5114 or the requirements of this part, if the claimant establishes that spirits on which the tax has been paid or determined were in fact used in the manufacture of medicines

(a) Each contestant may submit only one entry. Each entry must be accompanied by a non-refundable entrance fee and a completed and signed Reproduction Rights Agreement and a completed and signed Display and Participation Agreement. The bottom portion of the Reproduction Rights Agreement must be attached to the back of the entry. (b) Each entry should be appropriately wrapped to protect the artwork and then either hand-delivered or sent

Receptacles for refrigerated containers must meet one of the following: (a) Each receptacle for refrigerated containers must have a switch interlocked in such a way that the receptacle's contacts are deenergized before the making or breaking of the connection between the plug and receptacle contacts. (b) Each group of receptacles for refrigerated containers must have:

A debtor who admits liability but elects not to have the debt collected by administrative offset will be afforded an opportunity to negotiate a written agreement for the repayment of the debt. If the financial condition of the debtor does not support the ability to pay in one lump-sum, reasonable installments may be considered. No installment arrangement will be considered unless the debtor submits a financial statement, executed under penalty of perjury, reflecting the debtor's assets

(a) Every instrument presented for filing and recording must contain sufficient information to clearly identify the vessel(s) to which the instrument relates. (b) Instruments pertaining to vessels which have been documented must contain the vessel's name and official number, or other unique identifier. (c) Vessels which have never been documented must be identified by one of the following:

(a) Creation of remedyIn a case of actual controversy involving a determination by the Secretary of (or a failure by the Secretary to make a determination with respect to)— (1) whether an election may be made under section 6166 (relating to extension of time for payment of estate tax where estate

(a) Container storage areas must have a containment system that is designed and operated in accordance with paragraph (b) of this section. (b) A containment system must be designed and operated as follows: (1) A base must underlie the containers which is free of cracks or gaps and is sufficiently impervious to contain leaks, spills, and accumulated precipitation until the collected material is detected

free liquids are not placed in the pile; (2) The pile is protected from surface water run-on by the structure or in some other manner; (3) The pile is designed and operated to control dispersal of the waste by wind, where necessary, by means other than wetting; and (4) The pile will not generate leachate through decomposition or other reactions.

(a) A unit load device may not be loaded on an aircraft unless the device has been inspected and found to be free from any evidence of leakage from, or damage to, any package containing hazardous materials. (b) A package containing hazardous materials marked “THIS SIDE UP” or “THIS END UP”, or with arrows to indicate the proper orientation of the package, must be stored and loaded aboard an aircraft in accordance with such markings. A

(a) In section 12 of the Federal-Aid Highway Act of 1958, Pub. L. 85-381, 72 Stat. 95, hereinafter called the act, the Congress declared that: (1) To promote the safety, convenience, and enjoyment of public travel and the free flow of interstate commerce and to protect the public investment in the National System of Interstate and Defense Highways, hereinafter called the

flare distress signals shall be of first class workmanship and shall be free from imperfections of manufacture affecting their appearance or that may affect their serviceability. (c) Construction. The exterior case of the cartridge shall be made of suitable metal and shall protect against the entrance of moisture. The projectile case and delay element shall be so constructed as to prevent any possibility of the propelling charge

§ 1401.310 To whom must I distribute my drug-free workplace statement? You must require that a copy of the statement described in § 1401.305 be given to each employee who will be engaged in the performance of any Federal award.

§ 4710.7 Maintenance of wild horses and burros on privately controlled lands. Individuals controlling lands within areas occupied by wild horses and burros may allow wild horses or burros to use these lands. Individuals who maintain wild free-roaming horses and burros on their land shall notify the authorized officer and shall supply a reasonable