used a dwelling unit for personal purposes for a day if, for any part of such day, the unit is used— (A) for personal purposes by the taxpayer or any other person who has an interest in such unit, or by any member of the family (as defined in section 267(c)(4)) of the taxpayer or such other person; (B) by any individual who uses

§601.601(d)(2) of this chapter). (b) Effective date. To the extent this section relates to section 6107(a) and §1.6107-1(a), it applies to income tax returns and claims for refund presented to a taxpayer for signature after December 31, 2002. To the extent this section relates to section 6107(b) and

Organic Program, Room 2642-South Building, 1400 Independence Ave. SW, Washington, DC, from 9 a.m. to 12 noon and from 1 p.m. to 4 p.m. Eastern Time, Monday through Friday (except official Federal holidays). Persons wanting to visit the USDA South Building to view comments received in response to this proposed rule are requested to make an appointment in advance by calling (202) 720-3252. FOR FURTHER INFORMATION CONTACT:

(a) When VA identifies that an eligible entity is the only entity capable of providing an adaptive sports activity for disabled veterans and disabled members of the Armed Forces, and VA determines that the award of a grant to this entity is warranted to enable adaptive sports activities for disabled veterans and disabled members of the Armed Forces, VA may request that entity to submit a grant application. To verify that only one entity is capable of providing an

(2) Coast stations must call ship stations by voice unless it is known that the particular ship station may be contacted by other means such as automatic actuation of a selective ringing or calling device. (3) Coast stations may be authorized emission for selective calling on each working frequency. (4) Calling a particular station must not continue for more than one minute in each instance. If the called

(a) Any two or more self-regulatory organizations may file with the Commission within ninety (90) days of the effective date of this rule, and thereafter as changes in designation are necessary or appropriate, a plan for allocating among the self-regulatory organizations the responsibility to receive regulatory reports from persons who are members or participants of more than one of such self-regulatory organizations to examine such persons for compliance, or to

For purposes of subparagraph (A), the term "modified adjusted gross income" means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933. (3) Limitation based on purchase priceNo credit shall be allowed under subsection (a) for the purchase of any

For inspection of records, returns, etc., concerning gasoline or lubricating oils, see section 4102. Editorial Notes

appointment of any receiver for any taxpayer in a receivership proceeding before any court of the United States or of any State or Territory or of the District of Columbia, the district director shall immediately assess any deficiency of income, estate, or gift tax (together with all interest, additional amounts, or additions to the tax provided by law), determined by him, if such deficiency has not heretofore been assessed in accordance with law. Such assessment shall be made immediately, whether or not

limited to, monetary payments; wage concessions, including deductions from wages, salary, or benefits; kickbacks, bribes, or tributes; in kind payments; and free labor. (c) Evidence that an employer has sought or received payment from any source in connection with an application for permanent labor certification or an approved labor certification, except for a third party to whose benefit work to be performed in connection with the job opportunity would accrue, based on

section generally, substituting "(within the meaning of subchapter B)" for "in the amount determined under section 2602". Statutory Notes and Related Subsidiaries Effective Date of 1986

(a) Scope. This section provides rules for the application of section 59A and the regulations thereunder (the section 59A regulations) to consolidated groups and their members (as defined in §1.1502-1(h) and (b), respectively). Rules in the section 59A regulations apply to consolidated

special rule for certain easements, see section 1219(e)(2), (3) of Pub. L. 109–280, set out as an Effective Date of 2006 Amendments note under section 170 of this title.

thereof) during the period beginning on the date of issuance of such obligation and ending on the date of maturity. (b) DefinitionsFor purposes of this section— (1) Registration-required obligation (A) In generalThe term "registration-required obligation" has the same meaning as when used in

) General rules. (1) Rules. (2) Example. (c) Notice required. (1) In general. (2) Persons subject to section 367(b) notice. (3) Time and manner for filing notice. (i) United States persons described in §1.367(b)-1(c)(2). (ii) Foreign corporations described in

) shall be $500 in lieu of $1,000." Subsec. (b)(3). Pub. L. 94–455, §501(b)(6), struck out last sentence "If the taxpayer elects to pay the optional tax imposed by section 3, 'taxable income' as used in this subsection shall read as 'adjusted gross income'." 1969—Subsec. (b). Pub. L. 91–172 provided for only 50 percent of an individual's long-term

solicitation. When MarAd initiates the solicitation of applications or proposals, eligibility to be considered for discretionary awards will not be restricted by MarAd to one category of recipients or to a single recipient without adequate basis. (b) Justification of restricted eligibility. Where program legislation explicitly restricts eligibility, e.g., to state governments, no justification is required. When program regulations

Federal funding is available for a State's expenditures for assistance and services to eligible refugees for which the following time limits are met: (a) CMA grants, as described at §400.11(a)(1) of this part: (1) Except for services for unaccompanied minors, a

(a) The Secretary of Agriculture may enter into contracts to provide financial assistance in the form of payments to owners and operators of cropland located in counties where the soil normally freezes to a depth of at least four inches annually who remove such land from agricultural production for a period not to exceed one year for the purpose of installing enduring conservation measures which involve excavation of the soil. The payments under

§1.1368-2 Accumulated adjustments account (AAA). (a) Accumulated adjustments account. (1) In general. (2) Increases to the AAA. (3) Decreases to the AAA. (i) In general. (ii) Extent of allowable reduction. (iii) Decrease to the AAA for distributions. (4) Ordering rules for the AAA for taxable years beginning before January 1, 1997. (5) Ordering rules for the AAA for taxable years

(a) Overview. This section provides rules for the amortization of certain intangibles that are excluded from section 197 (relating to the amortization of goodwill and certain other intangibles). These excluded intangibles are specifically described in §1.197-2(c) (4), (6), (7), (11), and (13) and include certain computer software