categories of basic services described in subsection (c)(1). (B) Aggregate actuarial value equivalent to benchmark packageThe coverage has an aggregate actuarial value that is at least actuarially equivalent to one of the benchmark benefit packages. (C) Substantial actuarial value for additional services included in benchmark packageWith respect to each of the categories of additional services

. Carothers requesting that the endangered Bone Cave harvestman be delisted due to recovery and error in information. The petition clearly identified itself as a petition and included the requisite identification information for the petitioners, as required at that time at 50 CFR 424.14(a). We evaluated this petition under the 50 CFR 424.14 requirements that were in effect prior to October 27, 2016, as explained above under Background.

scientific aspects of proposals submitted to the committee. The addition of consultants in other pertinent medical disciplines is encouraged. A Radioactive Drug Research Committee shall be either associated with a medical institution operated for care of patients and with sufficient scientific expertise to allow for selection of committee members from its faculty, or with a committee established by a State authority to provide advice on radiation health matters. Joint committees involving more than one

effective comments, please visit http://www2.epa.gov/​dockets/​commenting-epa-dockets. FOR FURTHER INFORMATION CONTACT: Jeffrey Buss, U.S. EPA Region IX, (415) 947-4152, buss.jeffrey@epa.gov. SUPPLEMENTARY INFORMATION: I

contact the person identified in the FOR FURTHER INFORMATION CONTACT section. For the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit http://www2.epa.gov/​dockets/​commenting-epa-dockets. FOR FURTHER INFORMATION CONTACT: Mike Gordon, Permits Branch

In any case where more than one foundation manager is liable for tax imposed under section 4945 (a) (2) or (b)(2) with respect to the making of a taxable expenditure, all such foundation managers shall be jointly and severally liable for the tax imposed under such paragraph with respect to such taxable expenditure. (2) Limits on liability for management. The maximum aggregate amount of tax collectible under section 4945(a)(2

exchange or training programsCompensation paid by a foreign employer to a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), or (Q) of section 101(a)(15) of the Immigration and Nationality Act, as amended. For purposes of this paragraph, the term "foreign employer" means— (A

Section 402(c) has the effect of treating, for purposes of section 402, the distributions from a trust which at the time of the distribution is located outside the United States in the same manner as distributions from a trust which is located in the United States. If the trust would qualify for exemption from tax under section 501(a) except for the fact that it fails to comply with the provisions of paragraph (a)(3)(i) of

The proprietor of a duly constituted manufacturing bonded warehouse, established in accordance with law and the regulations in 19 CFR chapter I, may withdraw distilled spirits or wine from any distilled spirits plant or bonded wine cellar, as the case may be, without payment of tax, for use in the manufacture of products for export, or for shipment in bond to Puerto Rico, or for use by foreign governments, organizations, and individuals, as authorized by

involving human subjects is permitted under this contract/task order unless expressly authorized, in writing, by the Contracting Officer. (b) The Federal Policy for the Protection of Human Subjects (the “Common Rule”), adopted by the Department of Commerce at 15 CFR part 27, requires that contractors maintain appropriate policies and procedures for the protection of human subjects in research. The Common Rule defines a “human subject” as a living individual about whom an investigator conducting

(ii) An accessible route to the altered area; (iii) At least one accessible restroom for each sex or a single unisex restroom; (iv) Accessible telephones; (v) Accessible drinking fountains; and (vi) When possible, additional accessible elements such as parking, storage, and alarms.

, and (2) The $25,000 amount specified in section 50A(a)(2), relating to limitation based on amount of tax, shall be reduced by 50 percent of such amount. For example, a domestic building and loan association incurs $30,000 in WIN expenses (as determined under paragraph (a) of §1.50B-1) during its taxable year. However

in section 2112 of title 28 of the United States Code. (b) Findings of factThe findings of fact by the Secretary of Labor, if supported by substantial evidence, shall be conclusive; but the court, for good cause shown, may remand the case to the Secretary of Labor to take further evidence, and the Secretary of Labor may thereupon make new or modified

(a) Section 677(b) provides that a grantor is not treated as the owner of a trust merely because its income may in the discretion of any person other than the grantor (except when he is acting as trustee or cotrustee) be applied or distributed for the support or maintenance of a beneficiary (other than the grantor's spouse in the case of income from property transferred in trust after October 9, 1969), such as the child of the grantor, whom the grantor or his spouse

(a) In generalTo be eligible for benefits from the Facility under this subchapter, a country shall be a developing country with a tropical forest or coral reef— (1) whose government is democratically elected; (2) whose government has not repeatedly provided support for acts of international terrorism; (3) whose government is not

. (2) An auditor may be an individual or organization, and may utilize contractors and subcontractors to assist in the verification of a baseline. (3) If an auditor is an organization, one or more persons shall be designated as primary analyst(s). The primary analyst(s) shall meet the requirements described in paragraphs (c) (2) and (3) of this section and shall be responsible for the baseline audit per paragraph (f) of this

property so transferred, over (2) the adjusted basis (for purposes of determining gain) of such property in the hands of the transferor. (b) ExceptionSubsection (a) shall not apply to a transfer to a trust by a United States person to the extent that any person is treated as the owner of such trust under section 671.

(i) The payee of the reportable payment does not furnish the payee's taxpayer identification number to the payor, as required in section 3406(a)(1)(A) and §31.3406(d)-1; or (ii) The Internal Revenue Service or a broker notifies the payor that the taxpayer identification number furnished by its payee for a reportable payment is incorrect, as described

are effective. (1) In general. (2) Adjustment for nontaxable item. (3) Effect of election under section 1377(a)(2) or §1.1368-1(g)(2). (e) Ordering rules for taxable years beginning before January 1, 1997. (f) Ordering rules for taxable years beginning on or after August 18, 1998. (g) Elective ordering rule. (h) Examples. (i) [Reserved]

operating loss or the net operating loss to be carried to a succeeding taxable year, then, for purposes of section 56(a)(1), the sum of the items of tax preference determined under section 57(a) (and §1.57-1) is to be limited as provided in paragraph (b) of this section. (b) Limitation. The sum of the items of tax preference, for

(a) Classes of aliens. For purposes of the income tax, alien individuals are divided generally into two classes, namely, resident aliens and nonresident aliens. Resident alien individuals are, in general, taxable the same as citizens of the United States; that is, a resident alien is taxable on income derived from all sources, including sources without the United States. See

(1) the information described in section 6038A(b), and (2) such other information as the Secretary may prescribe by regulations relating to any item not directly connected with a transaction for which information is required under paragraph (1). (c) Penalty for failure to furnish information or

disposal of such coal or iron ore and the adjusted depletion basis thereof plus the deductions disallowed for the taxable year under section 272 shall be considered as though it were a gain or loss, as the case may be, on the sale of such coal or iron ore. If for the taxable year of such gain or loss the maximum rate of tax imposed by this chapter on any net capital gain is less than such maximum rate for